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Topic: Withholding

	tired of withholding - be careful
		Moreover, they understood that there would be strenuous resistance to withholding and that the government needed to take advantage of the window of opportunity presented by the war to get it implemented.
		Withholding constituted a significant tax increase in and of itself, as well as making more effective high rates of taxation in the future.
		Elimination of withholding would constitute a significant tax cut for individuals because they would once again have full use of their money until their taxes are due on April 15.
	www.taxsos.com /wearyofwithholding.htm (1140 words)

	Office of State Tax Commissioner, Bismarck, North Dakota \| Income Tax Withholding
		An employer is required to withhold North Dakota income tax from the wages of an employee if federal income tax is required to be withheld from such wages.
		North Dakota withholding is computed by using one of three methods allowed employers.
		Withholding Tables - This method is identical to Method 1, the primary method, except that no calculations are required.
	www.state.nd.us /taxdpt/indwithhold (208 words)

	Office of Child Support (Site not responding. Last check: 2007-11-04)
		However, income withholding is not required for the self-employed unless that individual falls under the definition of an employee under a contract as an independent contractor and who is an individual, the sole shareholder of a corporation, or the sole member of a limited liability company per Revised Code section 3121.89.
		Withholding must begin no later than the first pay period that occurs after 14 days following the date the notice was mailed to you.
		You must continue to withhold wages, according to the Order/Notice, until you are notified by the child support enforcement agency or the court to change the amount being withheld or stop withholding.
	jfs.ohio.gov /Ocs/employers/withhold.stm (3212 words)

	National Withholding analysis, regulations, news, and tools (Site not responding. Last check: 2007-11-04)
		Withholding on periodic payments is done using the same withholding tables as for wages.
		Withholding is required on certain lump-sum payments that may be eligible for tax-free rollover treatment made directly to employees.
		Withholding is not required on direct rollovers from a qualified retirement plan to another qualified plan or an Individual Retirement Account (IRA).
	hr.blr.com /topic.cfm/topic/184/state/155/tab2/155 (2187 words)

	Rules: 90-Withholding (Site not responding. Last check: 2007-11-04)
		The marital status and number of withholding allowances an employee may claim in determining Oklahoma Income Tax to be withheld shall be the same as that claimed on a valid employee exemption certificate (Federal Form W-4) as required by the Internal Revenue Service, except for certain special or additional allowances an employee may claim.
		The marital status and number of withholding allowances an employee may claim in determining the tax to be withheld shall be the same as that claimed on Form W-4P, Withholding Certificate for Pension or Annuity Payments, or a similar form provided by the payer.
		In the event that an employer fails to withhold the tax required and thereafter the tax is paid by the employee, the tax required to have been withheld shall not be collected from the employer.
	www.oktax.state.ok.us /rule90.html (7203 words)

	MULTIPLE STATE WITHHOLDING REQUIREMENTS (Site not responding. Last check: 2007-11-04)
		The employer should calculate the Massachusetts withholding amount that would normally be required for the employee's pay period, (see Circular M), subtract the withholding required to be paid to the other state in the pay period, and withhold and pay the difference to Massachusetts.
		If the withholding required by the other state equals or exceeds the regular Massachusetts withholding amount for the pay period, no Massachusetts tax should be withheld from the employee's wages.
		Generally, the appropriate amount to withhold from an employee's wages depends on the employee's salary and the number of exemptions that the employee has claimed on Form M-4.
	www.dor.state.ma.us /rul_reg/DIR/DIR_91_4.htm (747 words)

	Maryland Tax Information - Employer Withholding
		The withholding of Maryland income tax is part of the state's "pay-as-you-go" plan of income tax collection.
		If you are an Employer who prefers to use Withholding Tables, these are still available on the Comptroller's web site; local tax is a percentage of taxable income rather than a percentage of state tax liability, and is included in the whole dollar amount shown in the charts.
		A new filing frequency category has been added: "Accelerated", this includes employers who were required to withhold $15,000 or more for the preceding calendar year and have accumulated $700 or more in withholding tax, in any pay period.
	business.marylandtaxes.com /taxinfo/withholding (251 words)

	DivorceNet - Withholding Orders (Site not responding. Last check: 2007-11-04)
		If the court has signed a withholding order, and there are no conditions to issuance of the order, then it is a simple matter to have the withholding order issued to the obligor's employer.
		If there is no withholding order, or there are conditions that must be met before the withholding order can be issued, then you must file a motion with the court to have a withholding order signed, if necessary, and issued.
		Employers must be careful of withholding orders because if money is not withheld, the employer becomes liable for the unpaid child support and can be fined up to $200 on each occasion on which the employer fails to withhold.
	www.divorcenet.com /divorcenet_2/states/texas/txart35 (977 words)

	Kentucky: Department of Revenue - Withholding Tax
		Employers must withhold the income tax of the employees receiving "wages" as defined in Section 3401(a) of the Internal Revenue Code.
		Attention: The 2005 Withholding Tables have been revised to reflect the new tax rate and may be used immediately.
		If you have already registered and are ready to transfer your withholding information, go to E-file and Payment Options in the top right hand corner of most of the pages within the DOR webpage.
	revenue.ky.gov /business/whtax.htm (496 words)

	FYI - Withholding Requirements (Site not responding. Last check: 2007-11-04)
		Withholding tax filers that do not have wage withholding to report for a specific filing period must still file a wage withholding tax return with the Colorado Department of Revenue indicating "zero" tax due.
		If a withholding return was previously filed with an erroneous excess payment, the taxpayer should reduce the amount of future payments during the calendar year to offset the error.
		If a withholding return was submitted that underreported the amount due, the balance of the tax plus penalty and interest can be paid with future returns filed during the calendar year.
	www.revenue.state.co.us /fyi/html/withld05.html (2075 words)

	Withholding Book Section 15
		An employee is entitled to the same number of withholding allowances as he or she is entitled to for Federal Income Tax withholding purposes.
		It is offered only as a worksheet for determining the appropriate number of Delaware withholding allowances for those who believe their tax computation is complicated by non-wage income and substantial deductions.
		In lieu of the worksheet method, there is a practical and convenient rule of thumb for individuals who wish to compute separately the number of withholding allowances for federal and state taxes.
	www.state.de.us /revenue/services/wit_folder/section15.shtml (507 words)

	Oregon Withholding Tax (Site not responding. Last check: 2007-11-04)
		To determine payment dates for Oregon withholding tax, these employers need to figure their federal withholding tax as if they were required to withhold it.
		You must withhold tax from all wages earned by nonresident employees for services performed in Oregon, unless the earnings for the year 2004 will be $1,670 or less.
		An employer who becomes delinquent in payment of withholding tax may be required to post a bond in an amount equal to the amount of tax due for one year.
	www.filinginoregon.com /obg/30.htm (4317 words)

	Kansas Child Support Enforcement
		A: An Income Withholding Order is a continuing order requiring an employer to withhold a set dollar amount from all pay periods of an employee who is responsible for child support (and may include spousal support or alimony).
		Income withholding is required in all new or modified orders since 1990 and therefore does not necessarily indicate that the employee has failed to pay child support as ordered.
		Employers are obligated to withhold child support from tips or gratuities received by employees only when the tips and gratuities are received by the employer and then distributed to employees.
	www.srskansas.org /cse/iwo (2155 words)

	Income and Wage Withholding
		Withholding is required by law for every parent who has a child support obligation.
		Therefore, employers should know that when an order to withhold income is issued against an employee, it doesn’t necessarily mean the employee is delinquent in child support payments.
		This means that the order to withhold child support has priority over any other creditor claims or voluntary deductions made by the employee.
	www.state.sd.us /Social/DCS/Employer/withholding.htm (495 words)

	FIRPTA Withholding
		Withholding under section 1445 of the Code may be reduced or eliminated pursuant to a withholding certificate issued by the Service in accordance with the rules set forth in this revenue procedure.
		A withholding certificate issued pursuant to the provisions of this revenue procedure serves to fulfill the requirements, as applicable, of section 1445(b)(4) concerning qualifying statements, section 1445(c)(1) concerning the transferor's maximum tax liability, or section 1445(c)(2) concerning the Secretary's authority to prescribe reduced withholding.
		If a withholding certificate is sought on the basis of a determination of the transferor's maximum tax liability, information must be provided to establish the two elements of that liability; (1) the maximum tax that may be imposed on the disposition, and (b) the transferor's unsatisfied withholding liability.
	www.intltaxlaw.com /inbound/firpta/rp88-23.htm (7068 words)

	Iowa Department of Revenue withholding tax booklet
		Withholding agents should be aware that in certain cases the 5 percent rate may be excessive.
		Withholding should be made for the state of the employee’s residence for these nonresidents.
		A withholding agent who fails to withhold and pay to the department any money required to be withheld and paid is personally, individually and corporately liable to the State of Iowa.
	www.state.ia.us /tax/educate/78552.html (4407 words)

	Withholding Information
		The withholding certificate (form UC-W4) is available from LHRD, and must be filed at the campus Payroll Office by at least one week before payday.
		If you find you must make a sizeable withholding adjustment and/or have had a family status change since you last tinkered with your withholding, you may be better off in the long run adjusting your overall withholding set-up (personal/family status and allowances)---possibly including flat-dollar adjustments, too.
		Watch your next paystub to be sure your corrections have taken effect as intended: Withholding status codes appear at the top of your paystub or SUREPAY statement, and basic and additional federal and state payments are itemized separately in the current deductions column.
	www.lib.berkeley.edu /LHRD/withholding.html (983 words)

	Section 1 Withholding Tax Book
		must withhold from those wages or remuneration an amount substantially equivalent to the tax estimated to be due from the employee.
		Delaware withholding is required provided such payments are subject to withholding under the Internal Revenue Code.
		Every employer required to deduct and withhold tax shall file a withholding tax return as prescribed and pay over to the Division of Revenue or to its depository the tax required to be deducted and withheld.
	www.state.de.us /revenue/services/wit_folder/section1.shtml (295 words)

	LR 84-98; Commercial Annuities; Withholding
		For withholding purposes Massachusetts specifically adopts the federal definition of wages.
		Therefore, payments or distributions from commercial annuities subject to federal withholding are subject to Massachusetts withholding.
		if the recipient has elected against withholding under Code Section 3405(a)(2) or 3405(b)(3) and the payment is not subject to federal withholding, it is not subject to Massachusetts withholding.
	www.dor.state.ma.us /rul_reg/lr/LR_84_98.htm (318 words)

	Withholding Requirements for Sale of California Real Estate (Site not responding. Last check: 2007-11-04)
		California law requires withholding of 3 1/3 percent of the total sales price on sales of California real property.
		The seller may be exempt from withholding if they certify that they meet an exemption.
		Non-individuals can self-certity that they are exempt from withholding by completing Form 593-C. Forms related to withholding on California Real Estate sales on or after January 1, 2005:
	www.ftb.ca.gov /individuals/wsc/California_Real_Estate.html (303 words)

	Louisiana Department of Revenue : Business : Individual Income Tax Withholding
		Wages of Louisiana residents performing services in other states are subject to withholding of Louisiana income tax if the wages are not subject to withholding of net income tax by the state in which the services are performed.
		Each employer who withholds from the combined wages of all employees less than $500 per month is required to file on a quarterly basis.
		Each employer who withholds from the combined wages of all employees at least $500 but less than $2,000 per month is required to file on a monthly basis.
	www.rev.state.la.us /sections/business/withholding.asp (438 words)

	Kansas Department of Revenue - Withholding
		State withholding is the money an employer withholds from each employee's wages to help pre-pay the state income tax of the employee.
		An employers must withhold Kansas tax if the employee is a resident of Kansas, performing services inside or outside of Kansas, or a nonresident of Kansas, performing services in Kansas.
		The employer remits the withholding to the State and will issue the employee a W-2 statement indicating the amount of State Income Tax withheld for that employee.
	www.ksrevenue.org /withholdingtt.htm (135 words)

	New California Franchise Tax Board Withholding Requirements (Site not responding. Last check: 2007-11-04)
		In addition, there is no corresponding exemption for corporate sellers if their transaction as been structured pursuant to IRC Section 1031 or 1033 exchanges, so withholding would be required if the corporate entity was a foreign corporation with no current place of business in California.
		The new law would apply to, and withholding would be required on, IRC Section 1031 exchange transactions that do not qualify for nonrecognition treatment, in whole or in part, due to the failure of an exchange to comply with IRC Section 1031(a)(3) relating to the 45 day identification and 180 day completion deadlines.
		Otherwise all the withholding would be due at the time of the sale.
	www.diversifiedexchange.com /news_ftb_withholding.asp (510 words)

	Government Put On Notice: No Withholding (Site not responding. Last check: 2007-11-04)
		In his letter, Schulz asks each of the government officials to inform WTP if the withholding information is in any way faulty or misleading.
		WTP encourages everyone to freely download the documents and distribute copies to local businesses and all company officials that they may know or have contact with in their area.
		If anyone would like WTP to send them a printed copies of the March 15, 2003 letter to the IRS, together with its enclosure, the "Legal Termination of Tax Withholding For Companies, Workers and Independent Contractors" information package, they can order same from our website store for a nominal donation of $20.
	www.givemeliberty.org /NoRedress/Update03-15-03.htm (395 words)

	Withholding 32 (Site not responding. Last check: 2007-11-04)
		Withholding 32 is a 32 bit DLL which will calculate Federal, State, Local and Canadian Payroll Withholding.
		Withholding 32 is easy to use and comes with complete documentation.
		In addition, local withholding is supported for Colorado, Indiana County, Maryland County, Michigan, Missouri, New York and Ohio School District.
	www.yourmoneypage.com /oemproducts (170 words)

	Withholding Taxes
		Withholding Tax requires that a business withhold an estimated amount of tax from its employees.
		Based on that information, the employer is to withhold an appropriate tax from the employee's compensation.
		The Division of Revenue requires that any employer required to file withholding to the Federal government on magnetic media or floppy disc, file with Delaware in the same manner.
	www.state.de.us /revenue/services/Business_Tax/Step5.shtml (205 words)

	DSFCU - Newsfeed - New home means withholding changes
		For example, can I increase my withholding to single with four allowances to have that money available to me? If this is possible, I would like to figure out how much I can increase my withholding.
		Since a single taxpayer automatically receives the standard deduction of $4,750, this is already built into the tax withholding tables and therefore does not translate into additional withholding allowances.
		You would do this by reducing your withholding allowances by one or two, depending on how close you want to cut it at tax time.
	www.desertschools.org /dsfcu/ds/newsfeedDetail/0,1383,11331,00.html (466 words)

	Payroll State Taxes, Tax Rates, Tax Forms, State Agencies
		Withholding tax forms on the Web site of the Alabama Department of Revenue.
		Withholding tax forms and instructions on the Arkansas Department of Finance and Administration Web site.
		Withholding tax FAQ, instructions, and tax forms, on the Web site of the Mississippi State Tax Commission.
	www.paycycle.com /resources/stateAgencies.jsp (6152 words)

	Withholding
		If your employees W-2 information was directly keyed in at the Social Security Administrations website and in the process you received from the SSA a.PDF file containing that information in a W-2 format, then you will be able submit that PDF file on a disk or CD along with the paper Form 89-140.
		Paper copies of the W-2’s should not be filed when the data is being sent via magnetic media.
		Withholding Exemption Certificate Form 89-350 (To be completed by the employee and retained by employer.)
	www.mstc.state.ms.us /taxareas/withhold/main.htm (710 words)

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