January 26, 2016




The recently enacted Consolidated Appropriations Act, 2016 amended Internal Revenue Code Sec. 6051 to require employers to include an “identifying number” for each employee, rather than an employee’s social security number (SSN), on Form W-2, Wage and Tax Statement....

January 11, 2016

Information in the Compensation category under the “Payroll Taxes and Withholding” topic has been revised as follows:

  • Discussions of employee withholding allowances were updated to reflect the 2016 value of a personal exemption ($4,050), phaseout amounts for the per...

January 11, 2016

The IRS has extended the due dates for 2015 health care information returns — a change affecting insurers, self-insured employers, other coverage providers, and applicable large employers.

  • The deadline for furnishing to individuals the 2015 Form 1095-B, Health Cover...

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