Federal tax levies are one of the first types of garnishments employers were required to administer for their employees.  Procedures and policies have slowly evolved over the years, new forms have been tried out and inexperienced agents try to cut corners. Employers report being more confused every year.  This webinar will identify some of those problems and challenges when dealing with the IRS and your employees. Learn what to do if a form 668A is delivered, what you should expect to see in a form 2159, why some employers are refusing to accept voluntary deduction agreements and much more.

Federal Levy

• Learn the time requirements for sending forms to the employee and setting up the deduction; think about the impact of the announced delay in US mail and why Best Practice may differ from IRS instructions.
• Learn what to do when the employee does not return forms within the required time period; returns forms after the deadline; or returns forms that are not filled out correctly. 
• Find out what deductions have priority when received before the levy or received after the levy and what information is needed to determine if a support order has priority
• View examples of how to calculate an IRS Levy 668W and hear the relevant facts.
• Listen to suggestions on how to handle IRS agents that give verbal instructions and steps to take to report these infractions.
• Find out how to speed up receiving a release; why it takes so long to receive a release, suggestions for employee involvement, and why the employer must have a release before stopping the levy. 
• Hear tips on handling a levy when the amount owed is deducted in the first pay period, or is significantly less than net pay.
• Find out what forms are used to change, or release a levy and which are considered to be voluntary and those that are mandatory.
• Find out about a recent federal court ruling against an employer for failure to deduct for a levy.

State Levies

Every state that collects delinquent tax through wage withholding has a different law that affects how that states tax levy must be deducted. Some states follow the garnishment regulations for that state while other state laws are very unique; Arizona replicates the federal levy. Learn why some states can require up to 100% of income after taxes and other garnishments have been subtracted. Join this webinar to find out how to successfully navigate through the state tax levy jungle.

• Learn why state levies do not conform to the federal CCPA or not even to state garnishment regulations.
• Find out how different states treat multiple wage attachments or multiple state levies.
• Walk through examples of calculations required by different states and find out about the underlying laws.
• Find out what wage attachments have priority when received before the levy or received after the levy or must be deducted for at the same time as the state levy.
• Listen to tips on figuring out how to determine which deductions are allowed to continue.

Amorette (Amy) Bryant, CPP