The IRS issued guidance for employers on how to claim the employee retention credit (ERC) for the first two quarters of 2021 [Notice 2021-23, 4-2-21]. To claim the ERC, employers can reduce...

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APA’s Special Report on its 2021 Virtual Capital Summit in the April issue of Payroll Currently offers an insider look at the latest developments affecting payroll professionals.

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Register for Congress Xstream by April 2 and get access to an exclusive 90-minute session with the IRS Commissioner on April 7 where Chuck Rettig will discuss issues important to the payroll...

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On March 9, the IRS released the 2021 Form 941, Employer’s Quarterly Federal Tax Return, and its instructions. The IRS also revised the instructions for Form 941, Schedule B and the instructions for...

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On March 11, President Biden signed the American Rescue Plan Act of 2021, which provides and extends emergency COVID-19-related relief. The legislation creates another round of economic impact...

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The IRS released the 2021 Employer’s Supplemental Tax Guide (Publication 15-A).

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The IRS added two new codes for reporting individual coverage health reimbursement arrangements (HRAs) on Form 1095-C.

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The IRS released the 2021 Circular E, Employer’s Tax Guide (Publication 15), and the Employer’s Tax Guide to Fringe Benefits (Publication 15-B).

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The U.S. Department of Labor (DOL) proposed delaying the effective date of two final rules under the Fair Labor Standards Act. The Biden administration has requested a regulatory freeze to allow...

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The IRS released the 2021 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. The instructions for the forms have been updated to address how employers should...

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