The Payroll Report: July 30 to Aug. 3




Here is a roundup of payroll issues covered in the past week:


Filers of Form W-2 series information returns, except Form W-2G, may only request one nonautomatic 30-day extension of time to file beyond the due date, an IRS final regulation said Aug. 1. The regulation applies to requests for extensions for 2018 information returns that are required to be filed in 2019.

Filers must make a nonautomatic extension request by submitting a complete application on Form 8809, Request for Extension of Time to File Information Returns.

The most recent version of the 2018 Publication 1494 is not required to be applied to active levies unless the employee submits a new statement of exemptions, an IRS official said Aug. 2. If an employer received a levy notice after the January revision of Publication 1494, but before the May revision, the employee may submit a new statement of exemptions to take advantage of the more favorable calculations in the May revision.

Starting in March 2019, the Social Security Administration is to notify employers that corrections are needed for W-2s with a mismatched name and Social Security number, an agency official said Aug. 2. The correction requests are to include the number of mismatches as well as directions to Business Services Online, where employers may review name and Social Security number information submitted on the W-2.

Additionally, the IRS said it was not planning to finalize proposed regulations allowing employers to truncate employees’ Social Security numbers on 2018 Forms W-2, Wage and Tax Statement, in time for the filing season.


Colorado employers are to electronically file quarterly unemployment wage reports starting Sept. 14, 2018, under a rule passed July 25, a state Department of Labor and Employment spokesman said Aug. 1. The rule is to apply starting with reports for the July-to-September quarter of 2018.

A minimum-wage measure was certified to appear on the Nov. 6 election ballot, Missouri Secretary of State Jay Aschroft said on Aug. 2. The minimum-wage measure (Petition 2018-204) would from 2019 until 2023 annually increase the state’s hourly minimum wage according to predetermined changes. Starting in 2024, the minimum wage would be adjusted for inflation each year.

The deadline for filing unemployment tax and wage reports was extended for Texas employers because of problems with the state’s online unemployment tax portal. Quarterly unemployment tax and wage reports due July 31, 2018, are to be considered timely if filed by Aug. 2, 2018, the state workforce commission said.

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