Nancy Allred

Nancy Allred

Thompson & Knight LLP

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FATCA Alert: IRS Issues Final Version of the Form W-8BEN-E and Accompanying Instructions

On June 25, 2014, the IRS finally issued the instructions to the new version of Form W-8BEN-E, an 8-page withholding certificate to be completed by foreign entities. Previously, foreign individuals and most foreign entities...more

8/22/2014 - FATCA Foreign Corporations Income Taxes International Tax Issues Withholding Tax

In Quality Stores, the Supreme Court Holds that Severance Payments are Taxable FICA Wages

On March 25, 2014, the Supreme Court ruled 8-0 in favor of the government in the long-running Quality Stores litigation, holding that severance payments are taxable FICA wages, even if they fall within the category of...more

6/27/2014 - FICA Taxes Hiring & Firing Quality Stores SCOTUS Severance Agreements Severance Pay Severance Tax

Employers Who Paid FICA Taxes on Severance Pay in 2010 Should Consider Filing Protective Refund Claims by April 15, 2014

The Supreme Court has yet to issue a ruling in the Quality Stores case to decide whether supplemental unemployment compensation benefit payments—a term which includes severance pay—should be subject to FICA taxes. We have...more

3/5/2014 - FICA Taxes Form 941 Quality Stores severence agreements Tax Refunds Unemployment Benefits

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