Orange County Chapter, American Payroll Association
Notes from Capital Summit 2019
TCJA
Employer Credit for Paid Family and Medical leave
Form 8994 computes and is reported on Form 3800
Written policy in place that meets certain requirements
Find out more »
Speaker: James Chinn is a payroll tax specialist with the Employment Development Department, Tax Branch, Field Audit and Compliance Division. The Department is responsible for California programs involving unemployment insurance, disability insurance, payroll tax collection, and job training/workforce services.
Please note that the meeting is on a Wednesday
Find out more »
The OCCAPA will not have a July Chapter Meeting. Save the date, Thursday, 8/15/2019 for our August Chapter Dinner Meeting 5:30 pm – 7:30 pm at the Fountain Valley Claim Jumper.
Find out more »
Speaker: Tom Lambert, Wespac. CLU, ChFC, Vice-President, Senior Consultant & Advisor, WESPAC. Since the early ’80s, Tom has embraced the vision of multi-financial disciplines in order to better serve the small and mid-sized business owners, traditional to the core of WESPAC’s practice.
Find out more »
Federal tax reform continues to be a hot topic as many changes made by the Tax Cuts and Jobs Act (TCJA; Pub. L. 115-97) continue to impact payroll professionals. Although most of the changes in the TCJA took effect January 1, 2018, they will remain in effect through 2025. Tax Rates and BracketsThe TCJA retains […]
Read more »
On December 18, the IRS released the 2019 Publication 15, Circular E, Employer’s Tax Guide, and the 2019 Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income. https://www.irs.gov/pub/irs-pdf/p15.pdf
Read more »
The IRS has released Notice 1036, Early Release Copies of the 2019 Percentage Method Tables for Income Tax Withholding(rev. 12-18). The tables included in Notice 1036, along with the 2019 wage-bracket withholding tables, will appear in IRS Publication 15, (Circular E), Employer’s Tax Guide.
Read more »
The IRS has extended the due date for furnishing 2018 Forms 1095-B and 1095-C to employees from January 31 to March 4 [IRS Notice 2018-94].
Read more »
The IRS announced that the business standard mileage rate for transportation expenses paid or incurred beginning January 1, 2019, will be 58 cents per mile up, 3.5 cents from the 54.5 cents-per-mile rate in effect during 2018 [Notice 2019-02, released 12-14-18].
Read more »
Due to a lapse in government funding, E-Verify and E-Verify services are not available [E-Verify website, 12-22-18]. During this time, employers cannot access their E-Verify accounts to enroll in E-Verify; create E-verify cases; view or take action on cases; reset passwords; terminate accounts; or run reports.
Read more »
The IRS released the new Form 8994, Employer Credit for Paid Family and Medical Leave, and its instructions, which will be used by employers to claim the credit for paid family and medical leave provided to their employees.
Read more »
Under federal law, employers that file 250 or more Forms W-2, Wage and Tax Statement(Copy A), must file them electronically by January 31 after the year to which the form applies. The Social Security Administration no longer accepts Form W-2 data reported on magnetic media.
Read more »
Audits should start early November… so that you have enough time to fix before last payroll of the year.
Most states have released their state unemployment insurance (SUI) taxable wage bases for 2019. State Unemployment Insurance Taxable Wage Bases 2016-2019
Read more »
The OCCAPA is an Autonomous and Independent Chapter of the American Payroll Association.
