Please note that this product may be pre-ordered and will begin shipping in April 2025.
Overview
This text contains the exact language of payroll-related sections of the Internal Revenue Code and corresponding IRS Regulations. Included are final regulations removing automatic time extensions for filing information returns on Forms W-2, amendments by the Tax Cuts and Jobs Act (enacting reduced tax rates and making changes to deductions from income and income exclusions), changes to the IRC by the PATH Act (requiring the accelerated filing of Forms W-2 by employers), the Secure Act 2.0 (making extensive changes to the requirements for qualified retirement plans), and more.
Topics Include:
IRC provisions and IRS regulations covering:
• Items specifically included/excluded from gross income
• Employee pensions and annuities
• Nonqualified deferred compensation
• Deferred compensation plans for state and local governments
• Stock options
• 401(k), 403(b), and 457 plans
• Earned income of U.S. citizens or residents living abroad
• Federal unemployment taxation
• COVID-19-related payroll tax laws and regulations
View Sample Pages
2025 Pricing
| Member | Colleague | Non-Member |
|---|
| $245.00 USD | $385.00 USD | $495.00 USD |
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This product qualifies for a volume discount as follows:
10-20 books – 10.00%
21-40 books – 20.00%
41+ books – 30.00%
Discount will be applied in the shoppping cart. Applies to a single title only, shipped to the same address.
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Format
Softcover book
Also available electronically as part of Payroll Source Plus, or as a standalone online publication,
Federal Payroll Tax Laws & Regulations.
Publication Policies
Please read our policies for transfers, substitutions, cancellations, and refunds.
Allow 14 to 21 business days from the time you place your order for processing and shipping. Delivery times are not guaranteed and the actual delivery time will depend on product availability. Expedited shipments are processed the next business day. Books cannot be delivered to PO Boxes and will delay shipment.