Printer Friendly

Browse Payroll tax topic

Articles

1-170 out of 170 article(s)
Title Author Type Date Words
First Look at the CARES Act's Provisions for Tax Relief. Kess, Sidney Apr 1, 2020 1470
IRS issues CPEO final regulations. Schreiber, Sally P. Aug 1, 2019 697
Buying the State House? The fine line between electioneering and 'issue advocacy'. Surdukowski, Jay May 24, 2019 661
Claiming the R&D credit against payroll tax or AMT. Segraves, Jon; Richardson, Charlie Feb 1, 2019 1233
NJBIA, Hudson County chamber join suit to strike down payroll tax. Munoz, Daniel J. Jan 4, 2019 529
Using R&D credits to reduce payroll taxes: An overlooked opportunity for startups. Williamson, Donald T.; Harr, David Dec 1, 2018 5857
THE IMPACT OF LABOR TAXATION RELAXATION ON ECONOMIC GROWTH. Militaru, Iuliana Report Sep 22, 2018 1455
PEO is statutory employer: The Tax Court allows a refund of overpaid Social Security taxes to professional employer organization Paychex. Lyon, Elizabeth Aug 1, 2018 949
Volunteer board member of not-for-profit may assert reasonable cause for unpaid payroll taxes: A district court holds that reasonable cause remains an issue. Reichert, Charles J. Aug 1, 2018 704
Equitable recoupment doctrine applies to employment tax deposit: The taxpayer exercised ordinary business care, but its payroll taxes were applied to the EIN of a predecessor entity. Pirrone, Maria M. Aug 1, 2018 805
SOCIAL SECURITY DEPENDENT BENEFITS, NET PAYROLL TAX, AND MARRIED WOMEN'S LABOR SUPPLY. Yang, Hee-Seung Report Apr 1, 2018 9211
Helping clients avoid employment tax criminal penalties. Hibschweiler, Arlene; Salzman, Martha; Tedesco, Michael Feb 1, 2018 619
Employment tax penalties: Let's keep it civil. Salzman, Martha L.; Hibschweiler, Arlene M.; Tedesco, Michael J. Feb 1, 2018 7736
Employment tax enforcement rising to a top priority. Freeman, Jason B. Jul 1, 2017 653
Tax Court denies trust fund recovery penalties assessed against restaurant 'gofer'. Bonner, Paul Jun 1, 2017 647
Worker classification and the evolving service delivery model. Mort, Kathy; Marlin, Megan Jul 1, 2016 1471
CPAs may be responsible for clients' payroll tax penalties. Lewis, Jan F. Oct 1, 2015 1475
PTO and constructive receipt: potential traps for employers include the timing of, and cross-year accounting for, payroll tax liabilities from paid-time-off programs. Tobin, Allen Oct 1, 2015 908
Recent legislation creates professional employer organization status. Mort, Kathy; Boeskin, Daniel; Marlin, Megan Jul 1, 2015 1020
IRS disagrees with Tax Court on ability to designate employment tax payments as income tax withholding. Dell, Michael Jan 1, 2015 835
The consequences of willful failure to pay payroll taxes: the penalties for failing to pay over trust fund taxes can be severe and sometimes include prison time. Murthy, Vani Jun 1, 2014 2409
Delegating authority does not allow taxpayer to avoid responsible person status. Beavers, James A. Jan 1, 2014 822
FICA taxation of post-employment benefits: a statutory puzzle and sociopolitical conundrum. Stein, Amanda Dec 1, 2013 19099
IRS issues employment tax refund procedures for same-sex spouses. Schreiber, Sally P. Dec 1, 2013 736
FICA and FUTA caps refer to common law employment relationships. Reichert, Charles J. Dec 1, 2013 624
Heightened emphasis on worker classification. Koppel, Michael D. Dec 1, 2013 590
Employment tax liability of third-party agents subject of prop. regs. Nevius, Alistair M. Apr 1, 2013 657
IRS provides updated withholding guidance for 2013. Editorial Feb 1, 2013 379
New York State Metropolitan Transportation Authority tax declared unconstitutional. D'Amico, Jeffrey R. Dec 1, 2012 538
A trust fund recovery penalty primer. Kossman, Seth Oct 1, 2012 1989
Quotes. Quotation May 12, 2012 148
Hire a hero, enjoy the benefits: new incentives for hiring disabled and unemployed military veterans. Christian, Blake E. May 1, 2012 1989
Get a jump on 2012 taxes. Mar 1, 2012 625
Congress approves minimal medicare extenders bill. Finley, James K. Mar 1, 2012 852
Public safety receives funding, spectrum for nationwide network. Herckis, Mitchel Feb 27, 2012 517
Obama, Democrats Have Edge on Payroll Tax, Unemployment; The president and Democrats get higher marks on their job performance this year than GOP. Newport, Frank Dec 28, 2011 810
Payroll tax rolled back for textile firms. Brief article Oct 31, 2011 240
Tough times demand bold action: New Hampshire would benefit from president's jobs bill. Lambert, Molly Oct 7, 2011 578
S corporation shareholder compensation: how much is enough? Nitti, Tony Aug 1, 2011 4694
The truth behind the 3.8% medicare tax. Gatti, Rick Jul 6, 2011 905
Foreign disregarded entities may face U.S. FICA tax issue. Van Leuven, Mary Jun 1, 2011 1099
S corporation reasonable compensation. Davis, Glen T., Jr. May 1, 2011 977
The emergence of factor presence nexus standards. Weber, Neal A. Apr 1, 2011 1472
Form W-2 reporting requirement extended for employer-sponsored group health plans. Dell, Michael Jan 1, 2011 1088
2011 payroll tax holiday: time to 'roll out the barrel'? Kranacher, Mary-Jo Jan 1, 2011 693
The HIRE Act of 2010. McGowan, John R.; Luh, Troy Dec 1, 2010 5277
IRS expands use of electronic payments, discontinues paper coupons. Nevius, Alistair M. Nov 1, 2010 333
Obtaining accountable plan status for tool reimbursement plans. Schell, Wayne M. Oct 1, 2010 1960
Is your contractor really independent? Wollenberg, John Oct 1, 2010 1091
Prevent payroll errors. McLoughlin, Don May 1, 2010 558
Owner held to be a responsible person. Reichert, Charles J. May 1, 2010 891
Congress enacts Hiring Incentives Act with tax provisions. Nevius, Alistair M. May 1, 2010 372
IRS scrutinizes payroll practices, challenges for companies. Bailor, Bernard May 1, 2010 383
Congress likely to pass business incentive provisions. Brief article Apr 1, 2010 168
HIRE Act signed into law. Brief article Apr 1, 2010 324
Jobs bill squeaks by House as Democrats move on agenda. Brief article Mar 4, 2010 163
Court of federal claims upholds additional SUI credit. Pannese, Danny A. Feb 1, 2010 795
All aboard: the impact of the New York state MTA payroll tax on alternative investment fund managers. Rebhun, Brian J.; Michalowski, Peter R.; Wong, Allison Dec 1, 2009 4987
Shrinking feeling: even with fixes on the horizon, state's unemployment trust fund is in a precarious position. Sanders, Bob Oct 9, 2009 1763
More carrots, fewer sticks: why employers should be offered in payroll tax and executive compensation audits all the protections of Rev. Proc. 64-22. Hevener, Mary B. Sep 22, 2009 13420
Notification deadlines loom on new COBRA subsidy. Apr 1, 2009 364
Cash businesses and tax evasion. Morse, Susan Cleary; Karlinsky, Stewart S.; Bankman, Joseph Jan 1, 2009 13608
No good deed goes unpunished. Reichert, Charles J. Jan 1, 2009 641
Volunteer board president "responsible person" for payroll taxes. Nevius, Alistair M. Jan 1, 2009 189
Treatment of disregarded entities as corporations for employment tax purposes. May 1, 2008 1543
Accelerating FICA and FUTA tax deductions for vacation and bonus pay. Godshalk, Rich Mar 1, 2008 3680
Embezzlement no excuse. Mannino, Laura Lee Nov 1, 2007 456
Share the credit: why extending income tax credits to payroll tax payers should be the next big idea in American politics. Lind, Michael Sep 1, 2007 3928
S corporation profits or payday? CPAs must be vigilant in helping their S corporation clients pay a "reasonable" salary to shareholder-employees. But what's reasonable? Fellows, James A.; Jewell, John F. Sep 1, 2007 2987
Smoking taxing health and social security. Armour, Brian S.; Pitts, M. Melinda Jul 1, 2007 8730
Let's combine the income and payroll taxes into a rational tax system. Forman, Jonathan Barry Jan 1, 2007 1817
CPA not liable for client's trust fund penalty. Secret, Anthony Aug 1, 2005 801
This is the season for Social Security reform. Bernstein, Phyllis Apr 1, 2005 677
Avoid the payroll tax trap: using withheld payroll taxes for other purposes can be a dangerous and expensive game. Godfrey, Howard Nov 1, 2004 4520
Who is a "responsible person"? Pilcher, Eric Oct 1, 2004 1347
What constitutes a responsible person? Bloom, Robert Oct 1, 2004 659
Parent's president and chairman not liable for subsidiary's payroll tax. O'Driscoll, David Sep 1, 2004 885
Common mistakes on W-2, W-4 & 941 forms. Langer, Jerri L.S. Sep 1, 2004 811
Using payroll taxes for working capital: path to financial ruin. Fox, Justin Aug 1, 2004 1195
The unexpected costs of household employees. Cardenas, Rebecca J. Feb 1, 2004 807
The costs of household employees: complying with legal requirements when employing domestic help. Laffie, Lesli S. Feb 1, 2004 528
IRS reclassifies royalties as wages. Koppel, Michael D. Dec 1, 2003 626
Simple or not, W-4s can prove painful. (Payroll). Jul 1, 2003 341
Potential refund of payroll taxes on severance pay. Ochsenschlager, Thomas P. Feb 1, 2003 387
Whose tax cuts? (Comment). Reich, Robert Editorial Dec 16, 2002 1145
Company stock free from employer withholding--for now. (IRS News). Brief Article Aug 1, 2002 114
TAM blesses plan "inoculation" language. Masnik, Robert H. Jun 1, 2002 774
New York State strained by unemployment claims. (News Briefs). Brief Article Apr 1, 2002 125
Taxpayers may redesignate estimated income tax payments. Kautter, David J. Jan 1, 2002 193
Financial woes as reasonable cause for payroll tax nonpayment. (Procedure & Administration). Ciesar, William W. Nov 1, 2001 934
Got tips? Better report them. Laffie, Lesli S. Jul 1, 2000 2140
Employers' FICA obligations for foreign nationals who work in the U.S. O'Brien, Michael May 1, 2000 1568
FICA taxation of nonqualified deferred compensation. Colville, James Apr 1, 2000 1671
The courts look at sec. 6672 TFRP. Domke, John C. Apr 1, 2000 2113
Indiana Church Takes On IRS Over Payroll Taxes. Brief Article Apr 1, 2000 211
IRS finalizes regs. on FICA taxation of nonqualified deferred compensation. Michelman, Marvin Mar 1, 2000 2707
"Reasonable cause" exception for failure to pay employment taxes requires examination of a taxpayer's total financial situation. Fiore, Nicholas J. Mar 1, 2000 2109
Minimizing payroll tax costs by electing S status for a former proprietorship. Ellentuck, Albert B. Dec 1, 1999 1111
PREPARING FOR AN IRS PAYROLL AUDIT. Zall, Milton Nov 1, 1999 1131
Battle over employer FICA tax. Appel, David W. Oct 1, 1999 1079
Tax-exempt organizations and claiming the tip credit. Donovan, Jeremiah S. Aug 1, 1999 855
Deferred director fees and sec. 3121(v)(2). Prestia, Donna Jun 1, 1999 532
Avoiding double taxation - an employment tax savings opportunity. Broomhead, Nick D. Nov 1, 1998 1378
Applicability of sec. 6662 penalty to employment taxes. Cryan, Thomas M. Nov 1, 1998 561
Reinventing Retirement. SCHNURER, ERIC B. Nov 1, 1998 5534
Abatement of interest and penalties on payroll taxes. Lucero, Tessa C. Oct 1, 1997 875
IRS revises payroll reporting procedures following trade or business acquisitions. Klaer, Thomas L. Sep 1, 1997 1033
IRS extends electronic payments deadline. Brief Article Aug 1, 1997 253
The worst tax: how payroll taxes have hurt America's working class. Cobb, Clifford Cover Story Jul 1, 1997 3146
Cities score victory on mandatory Medicare taxes. Shafroth, Frank Jun 23, 1997 518
Worker classification: how do you spell relief? Fendley, Stanley G. Jun 1, 1997 2022
Reminder: electronic payment deadline approaches. Brief Article May 1, 1997 284
Are you ready for EFTPS? Starkman, Jay Apr 1, 1997 2099
Investing in Social Security: new opportunities for CPAs. Mar 1, 1997 508
Commissioner calls on more CPAs to file electronically. Feb 1, 1997 505
ISO payments. Michaels, Larry Feb 1, 1997 647
Liberalized worker classification rules provide options for employers. Goldberg, Walter S. Brief Article Jan 1, 1997 377
An update on electronic tax deposits. Dec 1, 1996 1313
Recent letter ruling illustrates employee stock purchase plan complexities. Bosco, Philip R. Brief Article Nov 1, 1996 395
Avoid the employment tax delinquency trap. McGuffie, Ginger Oct 1, 1996 1773
Independent contractor legislation: opportunity knocks for small businesses. Fendley, Stanley Sep 1, 1996 1060
When clients hire household help: CPAs can offer valuable compliance guidance. Hibschweiler, Arlene M. Sep 1, 1996 3263
Negative aspects to using LLCs for operating companies. Monroe, Tracy J. Aug 1, 1996 1328
How to get tip reporting on TRAC. Werblow, Jordan M. Aug 1, 1996 1693
IRS heeds CPAs' advice on worker classification. Aug 1, 1996 598
Many companies must file tax returns electronically by 1997. Brief Article Jul 1, 1996 223
Court limits Service's ability to assess FICA tax on unreported tips. Friedman, Steven M. Jun 1, 1996 703
Classification settlement program. Fay, Joanne Jun 1, 1996 566
Smoky Mountain's secret to successfully claiming workers to be independent contractors. Gee, Edgar H., Jr. Jun 1, 1996 1725
IRS attempts to clarify independent contractor status. May 1, 1996 853
The big job boosters that everyone's missing. Waldman, Amy Apr 1, 1996 2688
Deferred compensation/FICA proposed regs. released. Wagman, Rich Apr 1, 1996 1352
Little-known provision reduces state unemployment insurance rates. Josefowicz, Barbara Brief Article Feb 1, 1996 233
Avoiding IRS reclassification of workers as employees. Freeman, Tracy A. Feb 1, 1996 6037
Nanny tax implications. Fiore, Nicholas Feb 1, 1996 723
It's time to prepare for the nanny tax. Sherr, Eileen Reichenberg Dec 1, 1995 575
Self-employment tax treatment of Keogh and SEP contributions and unreimbursed business expenses. Nadel, Alan A. Nov 1, 1995 605
Independent contractor or employee? Person, Stanley Brief Article Sep 1, 1995 375
The nanny tax. Young, Helen Sep 1, 1995 1099
Proposed regulation classifies LLC members for self-employment tax purposes. Sprohge, Hans Sep 1, 1995 1249
Distributions to S shareholders held not to be salary. Gendreau, Robert E. Aug 1, 1995 978
LLCs: entry-level tax considerations. McKinney, Hal, Jr. Aug 1, 1995 735
Independent contractor safe harbor proposal. Winton, Lisa A. Aug 1, 1995 1123
Independent contractor status takes on new meaning for entertainment companies. Rauch, Karen G. Jul 1, 1995 1476
Employment tax issues affect newspaper circulation departments. Bridgham, Bethany J. Jul 1, 1995 744
Reporting for household employers. Lynch, Michael Brief Article Jul 1, 1995 354
Payroll tax and immigration laws for domestic service employees. Seipel, Cindy; Tunnell, Larry; Zimmerman, Raymond A. Apr 1, 1995 3115
Potential recharacterization of S distributions. Berry, Todd J. Oct 1, 1994 875
IRS gets tough with flagrant nonpayers of payroll taxes. Wagenbrenner, Anne Brief Article Oct 1, 1994 154
Corporate downsizing - tax treatment of leased employees. Heikkinen, Debra L. Jul 1, 1994 684
Payroll taxes and flexible spending accounts. Everett, John O.; Miller, Elbert G. May 1, 1994 2681
Impact of Medicare tax on deferred compensation. Dunn, Bill Brief Article Apr 1, 1994 288
The tax man rings twice. Mohan, Francis X., III Mar 1, 1994 859
Real estate appraisers: independent contractors or employees? Frank, Barry H.; Cooper, Jeffrey Jan 1, 1994 3249
Reasonable compensation: auto dealer prevails. Smigelski, G. Todd Dec 1, 1993 1409
Health care reform will hurt, say major corporations. Brief Article Nov 1, 1993 349
Audit watch. Lang, Andrew S. Oct 1, 1993 353
Corporate information reporting proposals and other initiatives to improve the administration and enforcement of employment taxes. Jul 1, 1993 5498
Employer files wrong return - SOL not triggered. Peterson, Lori E. Jun 1, 1993 399
Meet the new 100% penalty. Brief Article Mar 1, 1993 164
IRS finalizes payroll taxes. Dec 1, 1992 371
Final payroll tax deposit regulations. Nov 1, 1992 1254
IRS simplifies rules for payroll tax deposits. Shafroth, Frank Oct 5, 1992 437
Proposed payroll tax deposit regulations. Sep 1, 1992 2489
Interest-free adjustments for employment taxes. Marchbein, Joe Aug 1, 1992 473
Alaskan Native Village Outreach Program. Feb 1, 1992 2304
Unpaid business payroll taxes. Biebl, Andrew R. Jan 1, 1992 196
GAO supports payroll tax simplification. Nov 1, 1991 179
Employee vs. independent contractor saga. Stavin, Jeffrey Jul 24, 1991 599
How employers of independent contractors spell relief. Fiore, Nicholas J. Jun 1, 1990 652

Terms of use | Privacy policy | Copyright © 2020 Farlex, Inc. | Feedback | For webmasters