California Enacting Electronic Filing Requirement for All Employers

The state legislature has passed AB 1245, a bill that requires California employers of 10 or more employees to submit quarterly payroll tax returns and pay the associated payroll taxes electronically over the California Employment Development Department website starting in 2017. The bill also requires all employers to file and pay electronically effective January 1, 2018. The bill awaits the governor signature and he is expected to sign it.

Today is the last day to receive updates through this blog.  Starting on Monday, August 3rd, the blog will be devoted to discussing current payroll issues and questions.

To continue receiving our payroll-centric news updates, subscriber to our news service, The Payroll Advisor, for only $65 per year.

 

Advertisements

IN Tax Amnesty Coming This Fall

The Indiana Department of Revenue will conduct Tax Amnesty 2015 from Sept. 15, 2015 through Nov. 16, 2015. Tax Amnesty 2015 is a limited-time opportunity for both individuals and businesses to pay past-due taxes free of penalty, interest, and collection fees.

For more information go the IN.gov Tax Talk Blog.

Flag of Indiana (isolated)
Flag of Indiana (isolated)

WV Imposing Failure to Pay by EFT Penalties

Per a West Virginia State Tax Department website notice, taxpayers required to pay by electronic funds transfer (EFT) will be subject to a 3% civil penalty applied to any payment received on or after March 1, 2015, if the payment is not made by electronic funds transfer (EFT) and a waiver to pay electronically has not been obtained.

VT Increasing Health Care Contributions for 2015

Vermont is increasing the Health Care Contributions for 2015. According to the Form HC-1 instructions that were revised in February 2015, the employer health care contribution for calendar year 2015 is increasing to $140.84 per quarter (up from $133.30 for the third and fourth quarters 2014) for each “uncovered” full time equivalent (FTE) employee in excess of four. The change is effective for the first quarter 2015 return due April 30, 2015.

SC Implements New EFT Program

My sources are telling me that on March 30, 2015, the South Carolina Department of Revenue (SCDOR) will release a new Electronic Funds Transfer (EFT) Program. Taxpayers are being notified by mail of accounts that are impacted by the change. The mailing includes a welcome letter and a separate PIN Notification letter. The EFT process will continue to require the submission of a D128: Application for Electronic Funds Transfer. With the new program, there will be a new web address and contact phone number. However, current EFT Program users should continue using the current process until March 30, 2015. New Contact Information as of March 30, 2015 Web Address for Tax Payments: http://www.govone.com/tpp/southcarolina Phone Number for Tax Payments: 1-800-834-7733.

Alabama W-2 Filing Due Date Changes for 2016

The Alabama Department of Revenue has finalized its proposed change to the due  date for filing Forms W-2 with the state.  The due date has been moved from the current date of February 28 to January 31.  The rule was finalized on March 2, 2015 and takes effect on March 3, 2015.  Since the rule date was changed so late in 2015 it doesn’t affect the 2014 Form W-2 filed in 2015. The due date is still February 28th.  However effective with the Forms W-2 for 2015 filed in 2016 the deadline will be January 31, 2016.

KY Wraps System Now Open

The Kentucky Department of Revenue has announced that their new Withholding Return and Payment System (WRAPS) is now open for business. Employers may now file their withholding tax returns electronically. Forms that may be filed using the WRAPS include Forms K-1, Employer’s Return of Income Tax Withheld, and K-3, Employer’s Return of Income Tax Withheld (Annual Reconciliation). Employers can file their returns, view and/or amend previously filed online returns, request refunds and credits, and use the Enterprise Electronic Payment System to pay withholding tax.