Imminent Shift: Preparing for the T+1 Settlement Impact on Equity-Based Compensation — The Consumer Finance Podcast
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On March 5, 2021, the Massachusetts Department of Revenue (DOR) codified final regulations to extend Massachusetts income tax withholding to non-residents formerly commuting to Massachusetts but now telecommuting due to the...more
Massachusetts has adopted emergency sourcing rules for personal income tax withholding from employees who are telecommuting due to the COVID-19 pandemic. The emergency rules treat employees who currently work remotely out of...more
After hearing from taxpayers about the significant burden of complying with new Pennsylvania rules requiring personal income tax (PIT) withholding from non-resident service providers who receive IRS Forms 1099-MISC, the...more
In a ruling from September 6, the Alabama Tax Tribunal distinguished the scope of the federal and the Alabama responsible person penalty, holding the Alabama penalty did not apply to a mere employee. In Ty P. Taylor v. State...more
As part of its major transportation bill (HB 2017), the Oregon legislature last week adopted a new statewide payroll tax, starting July 1, 2018, to fund public transit projects throughout the state. Every employer will be...more
The responsibility for withholding, reporting, and paying tax on the gain realized on the sale of real property by a seller who is not a resident of the State of Mississippi is now back where it belongs: with the seller. ...more
When the Department of Revenue transitioned trust fund taxes to its “new” integrated computerized tax system last November, it temporarily suspended the issuance of responsible party assessments. In its most recent PA Tax...more
In This Chapter: Tax Law: Annual Survey of Wisconsin Law - - Case Law - Statutory Developments - Administrative Developments - Excerpt from Case Law: Individual and Fiduciary Income Tax - ...more