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Federal & State Tax Levies


Product Code - PYAU01
Speaker(s): Amorette (Amy) Bryant
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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; and the one situation in which the employer may stop withholding before receiving a release. 
  • Find out what forms are used to change or release a levy and which are considered to be voluntary and those that are mandatory.

State Levies 

Every state that collects delinquent tax through wage withholding has a different law that affects how that state's 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.

Register quickly and easily online to secure your space now. Or, please call 1-800-372-1033 option 6, then sub-menu option 1, and refer to date and title of conference. Lines are open Monday through Friday from 8:00 a.m. to 8:00 p.m. ET, excluding most federal holidays.

Don't miss this opportunity to hear a lively, dynamic presentation. Not only are Webinars an excellent way for you to stay current; with Bloomberg BNA you also get: 

  • Quality. Count on it. Nothing is canned. 
  • Objectivity. Bloomberg BNA provides you with the best and most objective information. Unlike other companies, we don't use our Webinars as a forum to sell outside solutions.
  • Affordability. Bloomberg BNA Webinars are inexpensive compared to the cost of travel to attend a conference. Plus, you may use a speakerphone and invite as many of your colleagues as you want to listen in-all for the price of a single registration.
  • Convenience. No airlines. No travel. No time out of the office.

    In addition, you'll receive:
  • Personal attention. Once you've registered, send your questions in advance to rbronson@bna.com and they'll be included in the program. You'll also have a chance to ask your questions during the Webinar.
  • Follow-up materials. You need no materials upfront to follow along to our live conference. But Bloomberg BNA always issues a follow up e-mail with contact information for our speakers, as well as other materials related to the topic.
  • 1.0 CPE or 1.5 APA RCH credits by attending this Webinar. Find out how.
    CPEAPA RCH

    Bloomberg BNA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org

    Prerequisite: No prerequisites required
    Level: Basic
    Delivery Method: Group-Internet
    Advanced Preparation: None required
    Recommended CPE Credit: 1.5

    Recordings of the program do not qualify for CPE credits. For more information regarding administrative policies such as complaint and refund, please contact our offices at 800-372-1033.

Amorette (Amy) Bryant

Bryant resized

Amorette (Amy) Bryant, has 15 years of experience managing large payroll departments in both the private and public sectors, and 12 years of experience as a consultant.  A widely recognized authority in the area of Garnishment Administration, her background also includes: 

  • Author of the Complete Guide to Federal and State Garnishment, 2010  edition, Aspen Publishers
  • Coauthor of the  Federal Office of Child Support Enforcement's The Employer's Desk Guide to Child Support.
  • Member of the APA Subcommittee for Child Support and the Subcommittee for Wage Attachments   
  • Worked with the federal Office of Child Support Enforcement to design the Order/Notice to Withhold