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Reporting Requirements › Internal Revenue Service › Payroll Taxes

Hanson Bridgett

IRS Clarifies Income Tax Withholding and Reporting Obligations for Uncashed Retirement Checks

Hanson Bridgett on

When an employer (or the proper withholding agent, like a plan administrator) issues a retirement benefit, there is generally an obligation to withhold income tax on the payment and to report the payment on Form 1099-R....more

FordHarrison

How the One Big Beautiful Bill Act May Impact Employers

FordHarrison on

On July 4, 2025, President Trump signed into law a bill entitled “An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14,” generally referred to as the One Big Beautiful Bill Act (the OBBBA). The OBBBA...more

Amundsen Davis LLC

No Tax on Tips Act: How Taxpayers Can Prepare

Amundsen Davis LLC on

Tipping has been part of the modern-day American restaurant experience for decades. Like most forms of income, these tips are taxable and subject to income tax. But what if this income was free from income tax liability?...more

Littler

IRS Taxpayer Advocate’s Annual Report Includes Issues Impacting Employers

Littler on

Every year the IRS National Taxpayer Advocate Service (TAS) issues its Annual Report to Congress that discusses the ten most serious issues taxpayers faced during the past year in their dealings with the IRS, among other...more

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