Overview
Federal Payroll Tax Laws & Regulations contains the exact language of payroll-related sections of the Internal Revenue Code (IRC) and corresponding IRS regulations. This publication includes payroll-related amendments of the IRC by the Tax Cuts and Jobs Act (TCJA; enacting reduced tax rates and making changes to deductions from income and income exclusions), 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 the One Big Beautiful Bill Act (making provisions of the TCJA permanent, and making other payroll-changes). It also includes final regulations removing automatic time extensions for filing information returns on Forms W-2, provisions implementing the Secure Act 2.0, 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
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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.
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