Regulatory Analysis
The City of Philadelphia enacted a requirement that an employer provide employees and non-payroll workers who reside or work in Philadelphia with a notice of the Earned Income Tax Credit (EITC). The EITC Notice must be provided to the employee or worker at the same time the federal form W-2, 1099, or comparable form is […]
The obligation to submit the EFD-Reinf (Digital Fiscal Record of Withholdings and Other Fiscal Information) for the next group of obliged taxpayers, which was set to begin March 2023, has been postponed. Normative Instruction n. 2.133, of 27 February 2023 has now been officially published postponing such obligation, meaning that affected taxpayers must submit their […]
The State of Indiana has published a revised version of its 1099 and W-2G reporting guide for Tax Year 2022. The 1099 and W-2G reporting guide defines specifications for electronic 1099 and W-2G filing. Indiana has changed the description for Position 735-746 “Local Income Tax Withheld” in the B Record for forms 1099-B, DIV, G INT, […]
The Uruguayan Tax Authority has informed that the new version of the Daily Report Format 13.1 is now available in the production environment and applies to all reports sent from 1 February 2023. The Daily Report Format v.13.1 is available on the website of the General Tax Directorate of Uruguay. It is incorporated in Section: […]
The General Directorate of Internal Taxes (DGII) informs all taxpayers that the sequences of Tax Receipt Numbers (NCF / e-NCF) authorized during the year 2021 and that have not been used until December 31, 2022, will expire as of December 1st. of January 2023, respecting the provisions of General Standard No. 06-2018 on Tax Receipts. […]
The Massachusetts Department of Revenue has released 2022 Schedule HC: Health Care Information form, Schedule HC Instructions, Schedule HC-CS: Health Care Information Continuation Sheet. These state forms report insurance offerings to Massachusetts residents as required by state law. They are parallel to and independent of similar federal reporting requirements The cap has been raised on […]
The Louisiana Department of Revenue recently published Revenue Information Bulletin (RIB) 23-006, State Filing Requirements for IRS Form 1099-NEC. This guidance follows an administrative waiver of the filing requirement from tax year 2021 and outlines the filing requirements related to Form 1099-NEC to Louisiana. Beginning January 1, 2023 (for tax year 2022), all service recipients […]
Michigan has released its 2023 Income Tax Withholding Guide. The Michigan Income Tax Withholding Guide is a publication that offers comprehensive guidance for Michigan employers required to withhold income tax. Michigan has raised the Personal Exemption amount, the Pension Tax Exemption for those born before 1946 and the Personal Exemption Allowance from 1946 to 1952. […]
The National Tax Administration Superintendence has published an update of the validation rules CPEv20221111 for electronic payment receipts.
The Superintendence of Tax Administration of the Government of Guatemala published Resolution Number SAT-DSI-1350-2022, through which informs that no later than March 31, 2023, all legal entities and individuals that are registered in the Small Taxpayers Regime must start issuing their DTE (Electronic Tax Documents) and must apply the provisions established for that regime. It […]
The State of Colorado has released its Wage Withholding Tax Guide as of December 2022. The publication contains guidance for state wage withholdings and W-2 reporting to the Colorado Department of Revenue. There are minor changes to the 2022 Wage Withholding Guide including minor grammatical fixes, an update to the publication year and interest rate […]
The State of Michigan Form 447 – Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s remains unchanged for Tax Year 2022. Form 447 contains information regarding requirements for electronic and magnetic reporting for W-2 and 1099 transmittals. The Michigan Department of Treasury, Technical Section has confirmed there will be no new specifications released […]
The Massachusetts Department of Revenue has released the 1099-HC form for Tax Year 2022. The 1099-HC form is required for reporting the Massachusetts health care coverage per the state’s reporting requirement and individual mandate. There have been no changes to the form from tax year 2021. To view the 2022 1099-HC, please click here.
The Rhode Island W‐2 electronic filing specifications remain unchanged for Tax Year 2022. The Rhode Island Division of Taxation has confirmed there will be no changes to W-2 electronic filing requirements for Tax Year 2022. The current publication for W-2 filing requirements was last revised in February 2018. To view the current W‐2 electronic filing […]
California has released its 1099 electronic filing specifications via a webpage on the Franchise Tax Board Website. California’s 1099 electronic filing specifications follow the IRS’s Publication 1220 electronic filing format. There are no state-specific changes for filing with California. To view California’s 1099 electronic filing specifications, please click here.
Delaware has updated its W-2 and 1099 filing requirements for Tax Year 2022. Delaware follows EFW2 and Publication 1220 formats for electronic filing specifications for W2 & 1099 reporting. But for 1099 corrections submissions, the 1220 format specifications are not supported. Also, reconciliation form W-3 has been replaced by form WTH-REC. Bulk Submitters must submit […]
New Jersey has released its electronic filing specifications for Form W-2 for tax year 2022. New Jersey largely uses the federal EFW2 standard, but has specifications for the State RS record. There are no changes to the specification for the state-specific RS record compared with last published direction from the state. To review the electronic […]
South Carolina has released its 2022 RS-1 Form. This publication provides specifications for electronically reporting forms W-2 & 1099 to South Carolina. There are no record layout changes or any other changes from last year’s publication. To Review RS-1 Form and W-2/1099 Specifications, please click here.