Ruth Wimer

Ruth Wimer

McDermott Will & Emery

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Form W-2 and 941 Actions May Be Required Immediately for Retroactive Increase in Section 132 Transit Benefits

The Consolidated Appropriations Act of 2016 (the Act) retroactively increased the 2015 employer and employee Federal Insurance Contributions Act (FICA) and Federal Income Tax exclusion limit for transit benefits, from $130...more

1/22/2016 - Consolidated Appropriations Act FICA Taxes Form 941 Income Taxes IRS Payroll Taxes Public Employers Transit Benefits W-2

Employers Need 2015 Year-End Planning to Meet Employee Reporting and Withholding Requirements

To avoid tax reporting and withholding penalties as 2015 draws to a close, employers need to properly plan and check their reporting for employees under non-qualified deferred compensation, fringe benefits, health benefits or...more

12/16/2015 - Affordable Care Act FICA Taxes Fringe Benefits Reporting Requirements Same-Sex Marriage W-2 Withholding Requirements Year-End Planning

Affordable Care Act Reporting Penalties Significantly Increased

On June 29, 2015, President Barack Obama signed the Trade Preferences Extension Act (the Act) into law. In addition to containing several revenue offsets, the Act significantly increased penalties for incorrect information...more

7/24/2015 - 1099s Affordable Care Act Corporate Counsel Employer Liability Issues Good Faith IRS Popular Reporting Requirements Section 6722 Tax Penalties Trade Preferences Extension Act (TPEA) W-2

Employers Can Obtain Refund for Excess FICA Tax Paid as Result of Increased Excludable Limit for Transit Benefits

On January 11, 2013, the Internal Revenue Service published Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit pass benefits. The American Taxpayer Relief Act retroactively...more

1/23/2013 - American Taxpayer Relief Act FICA Taxes Form 941 IRS Refunds Retroactive Application Transit Benefits W-2

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