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The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.

News & Analysis as of May 19, 2013

Hot Topics for Waste-to-Energy Investors and Developers

Health Care Reform Update -- May 6, 2013

by Joseph P. Hammang, Alexander Hecht, Abby Matousek, Jeremy Rabinovitz | Mintz Levin - Health Law on 5/8/2013

In This Issue: Implementation of the Affordable Care Act; Other HHS and Federal Regulatory Initiatives; Other Congressional and State Initiatives; Other Health Care News; and Hearings and Mark-Ups Scheduled....more

2013 Form 941 And Instructions Include New Line For Additional Medicare Tax

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 3/26/2013

The IRS has released the 2013 Form 941, Employer's Quarterly Federal Tax Return, along with the instructions. Other than a few editorial changes, the only major change to the form is a new line 5d, Taxable wages and tips...more

Health Care Reform Implementation Update - February 13, 2013

by Mark Alderman | Cozen O'Connor on 2/13/2013

In the past week, the Congressional Budget Office (CBO) released an updated federal budget to account for new regulations from the Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS),...more

Capital Thinking Update - January 7, 2013

by Amy Davenport, Tanya DeRivi, Eugenia Edwards, Jared Fleisher, Matthew Kulkin, Jessica Monahan, Amy Budner Smith, Scott Thompson, Joseph Urso, Sarah Vilms, Dana Weeks, Pam Welsh | Patton Boggs LLP on 1/11/2013

In This Issue: - General Legislative - Fiscal Cliff - Agriculture & Food - Budget, Appropriations - Cybersecurity - Education - Energy - Environment - Financial Services - Health Care - Financial...more

2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on 1/9/2013

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

Capital Thinking Update - December 10, 2012

by Patton Boggs LLP on 12/14/2012

General Legislative On Tuesday, December 11, the House will meet at noon for morning hour and at 2:00 for legislative business. The House will consider a Motion to go to Conference on H.R. 4310 – National Defense...more

New 3.8% Medicare Tax on Investment and Unearned Income Beginning in 2013

by Thompson Coburn LLP on 11/14/2012

Starting January 1, 2013, a new 3.8% Medicare tax will apply to the investment and “unearned income” of individuals, trusts and estates. The tax is intended to apply to income exempt from the regular FICA or self-employment...more

Court Rules Supplemental Unemployment Compensation Not Subject to Social Security, Medicare Taxes

by Varnum LLP on 10/12/2012

In a case from West Michigan, the federal court of appeals in Cincinnati recently ruled that certain payments of supplemental unemployment compensation are not “wages” subject to Social Security or Medicare taxes under the...more

IRS Guidance on Additional Medicare Tax

by Morgan Lewis on 10/11/2012

As the effective date for the tax increase approaches, employers and payroll service providers should evaluate their obligations and prepare policies for compliance. In June, the Internal Revenue Service (IRS) issued...more

You May Owe Additional Medicare Taxes in 2013

by Jaburg Wilk on 10/4/2012

Health care reform creates new taxes, which you may be unaware of and yet still liable for. In 2012, there is a new tax imposed under the 2010 Health Care Act, as amended by the 2010 Health Care Reconciliation Act. This new...more

Employment Law Update: Healthcare; 401(k) Plan Fee Disclosures and Fiduciary Responsibilities; & Other Recent Changes

by Jackson Walker on 9/25/2012

In This Presentation: - Healthcare - 401(k) Plan Fee Disclosures and Fiduciary Responsibilities - Fair Labor Standards Act - Data Privacy Issues Please see full presentation below for more...more

IRS Issues Q&As on the Additional Medicare Tax under the Affordable Care Act

by Mintz Levin - Employment, Labor & Benefits on 9/4/2012

Social Security and Medicare are funded in large part through payroll taxes imposed by the Federal Insurance Contributions Act or “FICA.” FICA imposes a tax of 15.3% on “wages,” which is paid by the employer and by employees,...more

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