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

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Get your clients ready for tax season

With the extended 2017 tax filing season drawing to a close, now is the time to get your practice and your clients ready for the 2018 season.

PRACTICE MANAGEMENT

2016 Best Article Award

The winners of The Tax Adviser’s 2016 Best Article Award are Edward Schnee, CPA, Ph.D., and W. Eugene Seago, J.D., Ph.D., for their article, “Taxation of Worthless and Abandoned Partnership Interests.”