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Tax Withholding & Reporting

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By: Covington & Burling LLP

Blog Authors

Zachary Agudelo
Christina Danberg Bubel
S. Michael Chittenden
Robert E. Culbertson
Marianna G. Dyson
Sarah Friedman
Pooja Shah Kothari
Michael M. Lloyd
Daniel Luchsinger
Elnaz Manoucheri
Xueshu ("Shae") Qian
Molly Ramsden
Carolyn Rashby
Zachary Schutz
Montené Speight
Adam Spiegel
Joseph Sullivan

Latest from Tax Withholding & Reporting

Tax Withholding & Reporting

IRS Issues Proposed Regulations to Expand Limitation on Compensation Deduction for Publicly Held Corporations

By Christina Danberg Bubel & S. Michael Chittenden
January 30, 2025

On January 16, 2025, the IRS published proposed regulations to implement and provide guidance regarding amendments made to section 162(m) as part of the American Rescue Plan Act of 2021 (ARPA).  These proposed regulations expand the compensation deduction limitation for…

Tax Withholding & Reporting

IRS Issues Ruling on Tax Treatment of Contributions and Benefits Under State Paid Family and Medical Leave Programs

By Montené Speight & S. Michael Chittenden
January 22, 2025

The IRS issued Rev. Rul. 2025-4 on January 15, 2025, regarding the federal income and employment tax treatment and related reporting requirements of contributions to, and benefits paid under, a mandatory state paid family and medical leave (PFML) program. The ruling…

Tax Withholding & Reporting

IRS Issues Final Regulations Governing Withholding on Certain Retirement Plan and Commercial Annuity Distributions Made to U.S. Taxpayers Abroad

By Zachary Agudelo & S. Michael Chittenden
November 14, 2024

On October 18, 2024, the IRS issued final regulations on withholding for qualified retirement plan payments made to United States taxpayers living outside of the country.  The final regulations come five years after the IRS issued proposed regulations on the…

Tax Withholding & Reporting

IRS Issues FAQs Addressing Tax Treatment of Work-Life Referral Services Provided to Employees

By Montené Speight & S. Michael Chittenden
April 19, 2024

On April 16, 2024, the IRS issued fact sheet FS-2024-13 providing answers to frequently asked questions  about the tax treatment of work-life referral services provided to employees under an employer’s work-life referral program. The FAQs clarify that, under certain circumstances,…

Tax Withholding & Reporting

Treasury Greenbook Includes Proposal to Alter Work Opportunity Tax Credit

By Adam Spiegel, S. Michael Chittenden & Michael M. Lloyd
April 9, 2023

On March 9, 2023, the U.S. Department of Treasury released the Greenbook (formally known as the General Explanation of the Administration’s Revenue Proposals) for FY 2024 to explain revenue proposals included in the Administration’s budget.  One proposal is to increase…

Tax Withholding & Reporting

Administration Proposes Increased Childcare Tax Credit for Employers

By Sarah Friedman & S. Michael Chittenden
March 22, 2023

As we have been discussing in recent blog posts, the Treasury Department released its Fiscal Year 2024 General Explanations of the Administration’s Revenue Proposals, commonly called the “Green Book,” on March 9, 2023. This year’s Green Book includes…

Tax Withholding & Reporting

Treasury Greenbook Includes Proposal to Raise the Additional Medicare Tax Rate for High-Income Taxpayers

By S. Michael Chittenden
March 15, 2023

On March 9, 2023, the U.S. Department of the Treasury released the Greenbook (formally known as the General Explanations of the Administration’s Revenue Proposals), to explain the revenue proposals included in Administration’s budget.  One proposal in the Administration’s budget would…

Tax Withholding & Reporting

Treasury Reiterates Position on “On-Demand” Pay

By S. Michael Chittenden
March 13, 2023

Last week, the Treasury Department released the “Green Book,” formally known as the General Explanations of the Administration’s Revenue Proposals.  For the second year in a row, the Green Book addresses the treatment of “on-demand” pay arrangements also…

Tax Withholding & Reporting

IRS Repeats Cautions Regarding Aggressive Claims for Employee Retention Credit

By S. Michael Chittenden
March 9, 2023

On March 7, 2023, the IRS issued a renewed warning to employers considering an Employee Retention Credit (“ERC”) claim.  While many businesses with legitimate ERC claims have already made them, a cadre of consulting firms have come forward to, in…

Tax Withholding & Reporting

Supreme Court Limits Penalties for Nonwillful FBAR Failures in Bittner Decision

By Adam Spiegel, Michael M. Lloyd & S. Michael Chittenden
March 8, 2023

On February 28, 2023, the Supreme Court decided Bittner v. United States—a rare Supreme Court foray into Financial Crimes Enforcement Network or FinCEN reporting of foreign bank and financial accounts under the Bank Secrecy Act (“BSA”).  The BSA is…

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