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Withholding Requirements Tax Returns

Husch Blackwell LLP

IRS Issues Guidance on Uncashed Retirement Plan Checks

Husch Blackwell LLP on

The IRS has released Revenue Ruling 2025-15, which clarifies the federal tax withholding and reporting responsibilities of retirement plan administrators when a distribution check is issued but remains uncashed and a...more

Holland & Knight LLP

Consejo de Estado de Colombia: sanciones e intereses en déficit de autorretenciones

Holland & Knight LLP on

El Consejo de Estado de Colombia en Sentencia de 19 de julio de 2023 (radicado 26209) concluyó que cuando se presenten déficit en las autorretenciones mensuales por impuesto sobre la renta frente al total de ingresos...more

Holland & Knight LLP

Colombia especifica reglas relacionadas con plazo para el pago de declaraciones de retención

Holland & Knight LLP on

El artículo 580-1 de Estatuto Tributario Nacional de Colombia establece que las declaraciones de retención en la fuente presentadas sin pago total se entienden como no presentadas. Sin embargo, el inciso quinto del artículo...more

Littler

Puerto Rico Treasury Department Issues New Quarterly Tax Return for Withholding Payments for Services Rendered

Littler on

Act 257 of December 10, 2018 (Act 257) amended the Puerto Rico Internal Revenue Code to require any person or entity required to withhold income tax on payments for services rendered to submit a reconciliation quarterly tax...more

Burr & Forman

How to Avoid IRS Estimated Tax Penalties

Burr & Forman on

Changes have been made to the income tax withholding tables and estimated tax rates as a result of the new Tax Cuts and Jobs Act. Taxpayers should pay extra attention now to their tax withholdings and estimated tax payments...more

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