Searching Content indexed under Income Tax by Littler Mendelson ordered by Published Date Descending.
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Puerto Rico Treasury Department Issues New Quarterly Tax Return For Withholding Payments For Services Rendered
Act 257 of December 10, 2018 amended the Puerto Rico Internal Revenue Code to require any person or entity required to withhold income tax on payments for services rendered to submit a reconciliation quarterly tax return.
United States
15 May 2019
Puerto Rico Treasury Department Changes Tax Reporting On Act 80 Payments Made During Tax Year 2018
On October 22, 2018, the Puerto Rico Department of the Treasury (the "PR Treasury") issued Publication 18-03, which makes tax reporting and tax deadline changes for certain severance payments.
Puerto Rico
12 Nov 2018
Why Robot Taxes Won't Work
Those who find their livelihoods threatened by disruptive technologies have long rallied against those new innovations, finding an ally in governments willing to slow adoption.
United States
10 Oct 2018
IRS Resolves 2018 HSA Contribution Limit Confusion
Acknowledging "numerous unanticipated administrative and financial burdens," the IRS officially revoked its earlier attempt to lower the 2018 health savings account (HSA) contribution limits.
United States
1 May 2018
Plan Sponsors And Service Providers Must Be Aware Of Changes Made To Rules Pertaining To Puerto Rico Qualified Retirement Plans
Recent changes to Puerto Rico's tax treatment of certain retirement plans have taken effect. Act No. 106 of August 23, 2017 ("Act 106") amended Section 1081.01 of the Puerto Rico Internal Revenue Code...
Puerto Rico
18 Jan 2018
Puerto Rico Department Of The Treasury Issues Q&As Clarifying Guidance On Qualified Payments Made For Hurricane María Disaster Assistance
As previously discussed, on October 4, 2017, the Puerto Rico Department of the Treasury (the "PR Treasury") issued Administrative Determination No. 17-21 ("AD 17-21") granting temporary income ...
Puerto Rico
19 Dec 2017
Ninth Circuit Orders Gross Ups For Back Pay Award
In a short published opinion, the U.S. Court of Appeals for the Ninth Circuit sided with the Third, Seventh and Tenth Circuits, and split with the D.C. Circuit ...
United States
15 Nov 2017
Puerto Rico Department Of The Treasury Grants Temporary Tax Exemptions For Employer-Provided Payments And Certain Benefits To Employees Related To Hurricane Maria Relief
On October 4, 2017, the Puerto Rico Department of the Treasury issued Administrative Determination No. 17-21 granting temporary income tax exemptions for payments and certain benefits ...
Puerto Rico
12 Oct 2017
New York State Issues Guidance On Tax Treatment Of Paid Family Leave Contributions And Benefits
The New York State Department of Taxation and Finance issued much-needed guidance regarding the tax treatment of deductions from employee wages used to finance paid family leave premiums, ...
United States
1 Sep 2017
Venezuela Increases The Tax Unit
The following describes some of the consequences of this increase for the labor market.
6 Mar 2017
Venezuela Aumenta La Unidad Tributaria
El aumento de la UT se encuentra vigente desde el 24 de febrero de 2017.
6 Mar 2017
IRS Issues Proposed Regulations Under Code Section 457 Affecting Deferred Compensation Plans Of Tax-Exempt Organizations
The Internal Revenue Service recently issued proposed regulations under Section 457 of the Internal Revenue Code that prescribe rules regarding deferred compensation...
United States
8 Jul 2016
The Dear Departed: Making Final Wage Payments For Deceased Employees
The death of an employee is an unfortunate fact of life for businesses. Nonetheless, employers may be ill-prepared for the inevitable issues that arise from the sad event.
United States
2 Mar 2016
Tax Changes On The Horizon For Expatriates Working In Australia
Under the current tax code, the tax treatment for expatriates working in Australia turns on their classification as either (i) residents of Australia; (ii) nonresidents of Australia; or (iii) temporary residents.
11 Jun 2015
Senators Introduce Bill Targeting Independent Contractor Misclassification; DOL Forges Ahead With Classification Survey
During Tuesday’s Senate Subcommittee hearing Senator Robert P. Casey, Jr. announced that he, along with Senators Tom Harkin and Sherrod Brown, had that day introduced the Payroll Fraud Protection Act of 2013.
United States
19 Nov 2013
IRS Provides FICA Reporting, Withholding, And Other Guidance Regarding Married Same-Sex Couples
Until the United States Supreme Court decision in United States v. Windsor, 570 U.S., the Defense of Marriage Act required employers providing subsidized benefits to same-sex spouses and domestic partners/civil union partners to impute income on the subsidy relating to the spouse/partner benefits, and to pay Federal Insurance Contributions Act taxes on that imputed income.
United States
8 Oct 2013
Supreme Court To Consider Tax Treatment of Severance Payments
By way of background, Quality Stores had made severance payments to terminating employees and all payroll taxes, including FICA, were withheld from such payments.
United States
3 Oct 2013
IRS Will Begin Implementing New Service Charge Rules Effective January 1, 2014
In June 2012 the IRS issued Revenue Ruling 2012-18, explaining the difference between a tip and service charge, and emphasizing that services charges are wages.
United States
23 Sep 2013
White House Nixes Union Affordable Care Act Request
In a move that is likely to deepen labor’s disenchantment with the Affordable Care Act, the Obama administration on Friday rejected some union leaders’ call to apply certain ACA tax subsidies to participants in multi-employer health plans.
United States
23 Sep 2013
IRS Announces That It Will Recognize All Same-Sex Marriages
After months of speculation, the Internal Revenue Service published guidance on August 29, 2013 regarding the treatment of same-sex spouses under the Internal Revenue Code.
United States
5 Sep 2013
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