新型冠状病毒肺炎 and its variants continue to disrupt the way we live, work, and play. The population disagrees on whether to wear masks or be vaccinated. One of the most pressing issues is whether businesses can — or should — issue a vaccine mandate for their employees.
The 国税局 is reminding taxpayers about the rules for required minimum distributions (限制型心肌病) from retirement accounts. Previous rules stated that a retirement plan account owner must begin taking an RMD annually starting the year they reach 70½ or 72, 取决于计划所有者的生日和退休年.
The 国税局 is providing some accommodation to employee benefit plans offering health flexible spending accounts (金融ku游娱乐app管理局) and dependent care assistance plans (DCAPs). Under the 新型冠状病毒肺炎-related 2020年纳税人确定性和灾害税收救济法案, these plans now have additional discretion in 2021 and 2022 to adjust their programs to help employees better meet the unanticipated consequences of the public health emergency.
The Internal Revenue Service (国税局) urges employers to take advantage of the newly-extended 留住员工的信用 (ERC), 旨在让企业更容易, 尽管面临新冠肺炎疫情的挑战, 选择让他们的员工留在工资单上. The ERC is one of the more popular relief items for businesses and recent legislation has made it even more attractive.
大流行病救济方案(综合拨款法), 2021) gives a break to the hardest-hit small businesses by reopening the 薪水保护计划 and offers them the ability to apply for a second loan. The new round of loans will be limited to those with fewer than 300 employees that have experienced drops of at least 25% in revenue during any quarter of 2020 compared with the same quarter in 2019.
1月6日, 2021, the 国税局 and Treasury Department issued guidance allowing deductions for the payments of eligible expenses when such payments would result, 或预期的结果, in the forgiveness of a covered loan under the 薪水保护计划 (购买力平价).
The adverse economic impact of 新型冠状病毒肺炎 has bolstered employers’ interest in supplemental unemployment benefits (SUB) plans. which is an employer-sponsored benefit that provides severance pay to employees who involuntarily lose their jobs such as through layoff, 力减少, 或工厂关闭.
The 国税局 is experiencing delays in processing paper tax returns due to limited staffing. 税payers are strongly encouraged to file electronically through a CPA or accountant or tax software provider. 纸质退货按照收到的顺序进行处理.
The DOL released additional guidance for workers and employers on how protections and requirements will affect the workplace as companies reopen. Additional guidance will help everyone understand workplace rights and responsibilities.
2020年3月, 由于新型冠状病毒肺炎, the 国税局 automatically extended the filing deadline for tax returns from April 15 to July 15, 2020. The extension applied to all individual returns, trusts, and corporations. The Arizona tax filing deadline was also extended to July 15, 2020.
美国.S. Department of Commerce’s 国际 Trade Administration (ITA) and U.S. & Foreign Commercial Service (USFCS) are temporarily reducing or eliminating costs of several export services to U.S. 受新型冠状病毒肺炎影响的企业.
President Trump signed the 2020年工资保障计划灵活性法案 modifying certain provisions related to 购买力平价 loan forgiveness. One important modification allows recipients of loan forgiveness to defer payroll taxes.
新型冠状病毒肺炎 may have created tax complications for companies with employees working from home in another state. 为您和您的员工避免税务意外, understanding how to classify wages will avoid penalties and amending tax filings.
5月15日, 2020, 小企业管理局公布了其购买力平价贷款宽免申请, 指示, providing some clarity about allowing borrowers to use their regular payroll schedule. Borrowers were concerned about matching their payroll cycle to the testing or covered period in the forgiveness formula.
The Trump Administration extended the deadline for companies to repay 购买力平价 loans from May 7, 2020年至5月14日, 2020. The decision comes after many groups and organizations requested the administration provide additional time for companies to determine if they would return the funds.
据美国卫生和公众ku游娱乐app部, a portion of the $100 billion 供应商救济基金 will be used to reimburse healthcare providers, 在医疗保险率, 为未参保人士提供与新冠病毒相关的治疗. 作为一个条件, providers are obligated to abstain from “balance billing” any patient for COVID-related treatment.
Many Arizona small businesses received 薪水保护计划 (购买力平价) funding to maintain payroll levels from loss of revenue. The Small Business Administration (SBA) released an Interim Final Rule addressing eligibility issues and requirements for certain pledges. The 关心行为 requires the SBA to issue additional guidance on rules for loan forgiveness by April 27, 2020.
4月15日, 2020 deadline for filing and paying Arizona and federal income taxes for the 2019 calendar year is July 15, 2020. The Arizona due date for first quarter estimated tax payments has not changed and remains April 15, 2020.
The 关心行为 grants a payroll tax credit for employment taxes owed by certain eligible employers. Employers may be able to defer the employer portion of any Social Security taxes for the period beginning on March 27, 2020, 并在1月1日前结束, 2021.
Governor Ducey issued an Executive Order temporarily suspending commercial tenant evictions, 包括锁定, 通知取消, or any other attempt to inhibit the operations of a business associated with inability to pay rent caused by 新型冠状病毒肺炎. 该行政命令将于2020年5月31日到期.
The Families First 冠状病毒 Response Act provides small and midsize employers refundable tax credits that reimburse them, 一美元换一美元, for the cost of providing paid sick and family leave wages to their employees for leave related to 新型冠状病毒肺炎.