Searching Content indexed under Tax by William Weissman ordered by Published Date Descending.
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Supreme Court Holds "Compensation" For Lost Time Is Taxable Under The RRTA
On March 4, 2019, the U.S. Supreme Court held in BNSF Railway Co. v. Loos that a railroad's payment to an employee for work time lost due to an on-the-job injury is taxable compensation
United States
14 Mar 2019
Why Robot Taxes Won't Work
Those who find their livelihoods threatened by disruptive technologies have long rallied against those new innovations, finding an ally in governments willing to slow adoption.
United States
10 Oct 2018
IRS Updates Guidance On Paid Family Leave Tax Credit
On September 24, 2018, the IRS issued updated guidance in Notice 2018-71 (the Notice) on Internal
United States
28 Sep 2018
Ninth Circuit Orders Gross Ups For Back Pay Award
In a short published opinion, the U.S. Court of Appeals for the Ninth Circuit sided with the Third, Seventh and Tenth Circuits, and split with the D.C. Circuit ...
United States
15 Nov 2017
California Appellate Court Holds Employer Must Withhold Taxes On Back Pay
In the more recent case at issue, the employer moved for satisfaction of the judgment. The trial court, believing itself bound by Lisec as authority of a higher court, denied the motion, and the employer appealed.
United States
8 Jul 2015
IRS Provides FICA Reporting, Withholding, And Other Guidance Regarding Married Same-Sex Couples
Until the United States Supreme Court decision in United States v. Windsor, 570 U.S., the Defense of Marriage Act required employers providing subsidized benefits to same-sex spouses and domestic partners/civil union partners to impute income on the subsidy relating to the spouse/partner benefits, and to pay Federal Insurance Contributions Act taxes on that imputed income.
United States
8 Oct 2013
IRS Will Begin Implementing New Service Charge Rules Effective January 1, 2014
In June 2012 the IRS issued Revenue Ruling 2012-18, explaining the difference between a tip and service charge, and emphasizing that services charges are wages.
United States
23 Sep 2013
IRS Proposes New Regulations Allowing Travel Expenses For "At-Home" Lodging
The IRS has promulgated proposed regulations that would permit travel expenses incurred while not away from home to nonetheless be tax exempt to employees.
United States
27 Apr 2012
IRS Launches Voluntary Compliance Settlement Program for Misclassified Workers
On September 21, 2011, the Internal Revenue Service (IRS) announced that it was launching a new Voluntary Compliance Settlement Program (VCSP) that will enable emp oyers to resolve past worker classification issues by paying a small amount of tax in exchange for reclassification of contractors as employees on a forward-going basis.
United States
27 Sep 2011
IRS Issues Guidance On Distinguishing Tips And Other Third-Party Incentive Payments
In Chief Counsel Advice (CCA) 201106009 and 201106010, the Internal Revenue Service (IRS) determined that amounts paid by adult entertainment clubs, bars and other establishments to taxicab drivers who deliver passengers to the establishments are income to the drivers, not tips received by the drivers in the course of their employment with taxicab companies.
United States
1 Mar 2011
Employers Should Be Cautious of New Decision Holding That Severance is Not "Wages" Subject to FICA
In United States v. Quality Stores, Inc., a federal district court in Michigan held that severance payments were not wages subject to Social Security and Medicare taxes ("FICA" taxes).
United States
30 Mar 2010
The Truth About Recent Attacks On The Independent Contractor Classification February 2010
In the last few years, the issue of worker classification has been the subject of numerous articles, such as a recent front page article on February 17, 2010, in the New York Times.
United States
25 Feb 2010
IRS Rules That Employer-Provided Clothing Is Not Wages Under Some Circumstances
In Private Letter Ruling 2010-05014, the Internal Revenue Service (IRS) held that an employer could exclude the value of employer-provided clothing and related accessories from its employees' wages as a de minimis fringe benefit.
United States
21 Feb 2010
Tax Court: Settlement Payment For Workplace Stress That Exacerbated Physical Condition Not Taxable Income
In Domeny v. Commissioner, the U.S. Tax Court held that an employee's settlement payment for allegations that work-related stress exacerbated a physical condition was excludable from taxable income under Internal Revenue Code (IRC) section 104(a)(2).
United States
29 Jan 2010
Tax Court Reiterates That Emotional Distress Suffered From Claims Of Employment Retaliation Is Not Tax Exempt
In Wells v. Commissioner the United States Tax Court reiterated that emotional distress manifested in the form of depression suffered as a result of alleged employment-related retaliation was not exempt from taxation as a personal physical injury under the Internal Revenue Code.
United States
24 Jan 2010
IRS Announces Pilot Project To Reduce Identity Theft
In Notice 2009-73, 2009-51 IRB, the IRS announced a two-year pilot project allowing for paper payee statements such as IRS Form 1099s to be issued with a truncated Social Security number.
United States
2 Dec 2009
Employment Taxes - Federal District Court Rules That Back Pay And Front Pay Are Wages Subject To Employment Taxes
A federal district court in New Jersey has held that both back pay and front pay paid as part of a settlement award to a former employee were wages, and, thus, subject to federal employment tax withholding. The court also rejected the former employee’s argument that the employer must pay the taxes by “grossing up” the settlement, because she had entered into the settlement voluntarily and was stuck with its tax consequences.
United States
11 Aug 2009
Sixth Circuit Upholds Section 530 Relief For Trucking Company That Treated Drivers As Independent Contractors Based On The Common Law Factors Used In State Proceedings
In Peno Trucking, Inc. v. Commissioner (6th Cir. Oct. 3, 2008), the United States Court of Appeals for the Sixth Circuit reversed a United States Tax Court's determination and held that the company was entitled to the protections of Section 530 of the Revenue Act of 1978 despite having misclassified its drivers as independent contractors.
United States
29 Oct 2008
IRS Provides Guidance On Proper Income Tax Withholding For Nine Common Supplemental Wage Payment Scenarios
In Revenue Ruling 2008-29, the IRS has provided specific guidance on the proper amount of federal income tax an employer must withhold in nine different situations under the supplemental wage regulations that became effective January 1, 2007.
United States
25 Jun 2008
Legislation Proposed To Eliminate Employment Taxes On Employer-Provided Cell Phones
The use of cell phones is a fact of life today. Many employees are provided cell phones or BlackBerries (or similar devices) by their employers, and, until recently, very few employers gave much thought to doing so.
United States
6 May 2008
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