Payroll Updates




PAYROLL CURRENTLY Issue 7 is now available. The current issue, dated July 6, 2018, covers the latest federal payroll compliance developments and much more. Highlights include:




IRS Releases Draft Form W-4 and Instructions With Big Changes for 2019. The IRS released drafts of the 2019 Form W-4, Employee's Withholding Allowance Certificate, and the 2019 Instructions for Form W-4. The form has been substantially revised to comply with the new income tax withholding requirements. Both drafts are available on the IRS website.

Social Security Trustees Project $132,300 Wage Base for 2019. On June 5, the Board of Trustees of the Social Security Trust Fund issued its annual report on the financial condition of the social security program. The report estimates that the social security wage base will be $132,300 in 2019 (up from $128,400 this year).

IRS Proposes Regulations to Increase Number of Electronically Filed Information Returns. The IRS proposed regulations that would require that all information returns, regardless of type, be taken into account to determine whether a business meets the 250-return threshold that determines whether information returns must be filed electronically. 83 F.R. 24948.

IRS Updates Payroll Pros on Revised Wage Levy Exemption Amounts. The IRS provided more information about how employees could revise previous wage levies during the June 7 payroll industry conference call.






The latest from the APA's Government Relations office: APA Asks IRS for Increased Electronic Capabilities for Forms, Levies; APA Comments on the Preliminary 2019 Draft Form W-4 and Instructions; and more.




Also available are an Index for 2018 and the APA's Monthly Compliance Calendar.




What you don't know CAN hurt you. Protect your payroll compliance with APA's Local Income Tax Compliance course, coming to 3 cities nationwide and as a 4-part webinar series.





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