Employment Taxes

Regs. Clarify Employment Tax Responsibilities of Designated Payer Agents

Final regulations issued by the IRS contain rules on the liability for employment taxes when an employer designates an agent under a "service agreement" to pay its employees and to satisfy its employment tax obligations instead of following normal IRS procedures to designate an agent.

Heightened Emphasis on Worker Classification

Worker classification has been a major concern for many years. While it is clear that government agencies recognize that worker misclassification is a significant problem, how to classify workers remains unclear.

Post-Windsor FICA Refund Procedures

The IRS announced procedures employers should follow for filing refund claims for overpaid FICA and income taxes paid on employer-provided benefits for same-sex spouses that, because of the Windsor decision, are now tax free.

A Trust Fund Recovery Penalty Primer

This item discusses the basic mechanics of the trust fund recovery penalty, what qualifies someone as responsible for payroll taxes, and what constitutes willfulness.

Newsletter Articles

50th ANNIVERSARY

50 years of The Tax Adviser

The January 2020 issue marks the 50th anniversary of The Tax Adviser, which was first published in January 1970. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits.

PRACTICE MANAGEMENT

2019 tax software survey

This annual survey shows how CPAs rate the tax preparation software they used during last tax season and how it handled the recent tax law changes.