Regulatory Analysis

The Oregon Department of Revenue has published Bulletin 2018-02, containing the interest rates for refunds, deficiencies, and delinquencies for the year 2019. The interest rates will change effective January 1, 2019. Rather than 5% on refunds, deficiencies, and delinquencies, the interest rate will increase to 6%.

Maine’s Revenue Services has published the final draft of “Electronic File Specifications for Forms 1099 and W-2G.” Revenue Services published a draft of the specifications in November 2018. No changes have been made from the draft version to the final version. To view the 2018 Electronic File Specifications, please follow the link.

The Hawaii Department of Taxation has released revised versions of Form VP-1, Tax Payment Voucher; Form BB-1, Basic Business Application; and Form N-1, Declaration of Estimated Income Tax for Individuals. Filers should use these versions of the forms, as the prior versions are now obsolete. The only change to the VP-1 is that if a payment is submitted […]

The South Carolina Department of Revenue has issued a new Form SCDOR-111, Tax Registration Application. Taxpayers should note the following changes to the form: There is a new mailing address to which to send the completed form: SC Department of Revenue, P.O. Box 125, Columbia, South Carolina 29214-0850 Clarification that Field 1 should contain the taxpayer’s […]

Kentucky has several updates relative to withholding, including Form 42A808, Authorization to Submit Employees Annual W-2 Information in EFW2 Format via Kentucky Department of Revenue Web Site; Form K-5, Employers Report of Withholding Tax Statement; and Form K-5 Instructions. There are slight changes to Form 42A808: This form can now be used to update contact information. A PIN is […]

North Dakota has released two publications relative to 2019 withholding: The Withholding Tax Tables and Rates and Instructions for Wages Paid. There are not any changes to the instructions – only to the rates and amounts for the various withholding/payment cycles.  Likewise, the Withholding Tax Tables – which show the amounts to withhold for each tax bracket for […]

Idaho has revised its Income Tax Withholding Guide. It was last updated in June 2018. The only change to this publication was the addition of the new ID W-4, Employee’s Withholding Allowance Certificate, in the guide’s appendix (page 50). Idaho employees should enter their withholding allowances on this form rather than the federal Form W-4.

The IRS has announced that the Production environment for ACA Information Reporting (AIR) will be open beginning Thursday, January 17, for tax year 2018 electronic transmittals. It will go live at 9:00 a.m. EST. Additionally, prior year returns, including corrections and replacements, can be electronically filed once Production goes live.

The Mississippi Department of Revenue has released 2018 Publication 89-145, Procedures and Specifications for Filing Wage and Tax Information Electronically, applicable to the electronic filing of W-2s and 1099s. There are no changes to the specifications themselves other than the replacement of references to 2017 replaced with references to 2018.

The Minnesota Department of Revenue has published its 2019 Instruction Booklet and Tax Tables for withholding. This guide will become effective January 1, 2019. There are a few changes of which filers and taxpayers should be aware: The interest rate for 2019 will be 5% The W-2 and 1099 e-services systems have been upgraded. Filers may upload […]

The Michigan Department of Treasury has published the 2019 version of Form 447, “Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s to the State of Michigan.” The included instructions also serve as the specifications for filing the same forms mentioned in the title to Form 447. There are no changes to the specifications […]

The Oklahoma Tax Commission has published its 2019 Income Tax Withholding Tables, Packet OW-2. The new tables become effective January 1, 2019. The only change is that employers with Oklahoma withholding/wage details must submit W-2 and W-3 for tax year 2019 by January 31, 2020. Previously, including tax year 2018 (due in 2019), the due date […]

The Virginia Department of Taxation has published Bulletin 18-6, containing the interest rates for overpayment and underpayment of taxes for the first quarter of 2019. The interest rates will change for this upcoming quarter. Rather than 7% on overpayments and underpayments, the interest rate will increase to 8%.

The Georgia Department of Revenue has updated several of its withholding forms, including the G-1003 (Withholding Income Statement Return); GA-V (Withholding Monthly Payment Voucher); G-7Q (Withholding Quarterly Return For Quarterly Payer); and G-7M (Withholding Quarterly Return For Monthly Payer). The only changes to these forms are the barcodes on the coupon/vouchers. There are no changes to the form formats […]

The Utah State Tax Commission has revised its Form TC-69, Utah State Business and Tax Registration. Filers should note the following changes from the form’s prior revision last month: Faxing this form is no longer an option. If not filing electronically, taxpayer should mail the completed copy of this form. Electronic options for business and tax […]

The Delaware Division of Revenue has released a publication listing the 2019 withholding tax due dates for Eighth-Monthly (Form W1A), Monthly (Form W1), and Quarterly (Form W1Q) withholding filers. Returns should be received by the due date of each return. For those filing electronically, transactions must be initiated at least one day prior to the due date. […]

The District of Columbia Office of Tax and Revenue has released several forms and instructions related to tax year 2018 withholding for the 2019 filing season. The following forms have been updated with no changes to the form other than the tax year to “2019:” FR-900NP – Annual Return for Withholding Reported on Forms 1099 and/or W-2G FR-900Q – […]

The Missouri Taxation Division has published a revised W-4P, Withholding Certificate for Pension or Annuity Statements, as well as its 2018 Employer Reporting of 1099 Instructions and Specifications Handbook. The only change to the W-4P was the web address for the calculator used to determine the withholding amount: http://dort.mo.gov/tax/calculators/withhold/ The following changes have been made to the 1099 […]