Hawkins Ash CPAs https://hawkinsashcpas.com Part of your business. Part of your life. Thu, 16 Jan 2020 18:24:39 +0000 en-US hourly 1 https://wordpress.org/?v=5.3.2 SECURE Act: Part II – Do the New Distribution Rules Affect You? https://hawkinsashcpas.com/secure-act-part-2/ Thu, 16 Jan 2020 16:26:48 +0000 https://hawkinsashcpas.com/?p=8330 As part of the tax bill that was signed in late December of 2019, it is called the SECURE Act, and that made major changes to what happens with your 401(k) and your IRA after you pass away. We talked about minimum required distributions in the past—is this what has changed? Yes, exactly. In the […]

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As part of the tax bill that was signed in late December of 2019, it is called the SECURE Act, and that made major changes to what happens with your 401(k) and your IRA after you pass away.

We talked about minimum required distributions in the past—is this what has changed?

Yes, exactly. In the past when you inherited an IRA or a 401(k), your age was really the largest factor in determining how much you were required to take out on an annual basis. But with the tax law change, this has also changed.

How exactly has this changed?

With some exceptions, the required minimum distribution rules have really changed to a 10-year rule. Under this rule, your account that you inherit from somebody else needs to be emptied by the end of the tenth year.

Are there still annual distributions that must be made?

No, this is where it is a little bit different. When we looked at everything in the past, you had to take out a required minimum every single year. But under the new rules, you can take out as much as you want every year, as long as the account is emptied out by Dec. 31 of that tenth year—taking it all out right away, or waiting until the very last day, depending on your circumstance.

Are there exceptions?

Yes, there are exceptions. Individuals in the following classes can receive distributions over their lifetimes:

  • Surviving spouses
  • Minor children
  • Disabled individuals
  • Chronically ill individuals
  • Beneficiaries not more than 10 years younger than the IRA owners (still under the same old rules)

This act was mainly designed to shorten the distribution period for younger people.

For example, if you have a child that is 24 or 25 years old, and they inherit an IRA, they have to take that out over 10 years.

But let us say that child is 3, 4 or 5—it made absolutely no sense to take that out over 10 years, because they would have had to take that all out before they are 15, or even before they are 18.

So I think that is the reason for the exceptions on the minor children, and even disabled or chronically ill individuals. You want to make sure that they get that stream of payment over their lifetime, not over a short period of time.

Is this act retroactive?

No. For people who passed away in 2019, they are still under the old rules. For people who pass away after 2019, they are under the new rules.

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SECURE Act: Part I – New Rules for 401(k)s and IRAs https://hawkinsashcpas.com/secure-act-part-1/ Thu, 16 Jan 2020 15:54:53 +0000 https://hawkinsashcpas.com/?p=8325 As part of the tax act that was signed in late December of 2019 was the SECURE Act, which made a lot of changes to 401(k) plans, IRAs and made changes that help smaller employers set up a plan. Although this bill was originally passed by the House back in May of 2019, it was […]

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As part of the tax act that was signed in late December of 2019 was the SECURE Act, which made a lot of changes to 401(k) plans, IRAs and made changes that help smaller employers set up a plan. Although this bill was originally passed by the House back in May of 2019, it was not actually passed in the Senate until later in the year.

The required minimum distribution age has now changed.

This is one of the things that they really talked about a lot. As of 2019, you had to start taking out minimum required distributions when you reached the age of 70 ½. That age has now moved up to 72. So, although this does not affect people that are currently 70 ½, it only affects those turning 70 ½ in 2020. So in other words, if you turn 70 ½ in January of 2020, you do now NOT have to take your required minimums out until you are 72.

Can people still contribute to their IRAs later in life?

In the past, when somebody turned 70 ½, they could no longer put money into their IRA, even if they were still working. As you know, people are working longer and longer into their lives, whether it is a part-time job, etc. So what the new rules now say is that as long as you are still working, you can put money into an IRA if you want to.

With the new rules, more people will be able to participate in a 401(k).

The way the rules used to be, you really had to be a full-time employee in order to be able to participate in an employer’s 401(k) plan. That was limiting a lot of people. What the IRS and the government want people to do is save for their retirement. So they expanded the rules to say if you are working part-time, and you work at least 500 hours over a year for the last three consecutive years, and you’re 21 years or older, you can now participate in your employer’s 401(k) plan. The employer does not have to give you a match, though.

What about 401(k) plans that have automatic enrollment?

Employers can now—when they hire a new employee—automatically set up a payroll contribution of up to 15 percent of the employee’s salary without even asking them. A lot of times that’s done, or it’s talked about, in the initial meetings when you have it with the employees, so the employee can definitely opt out of it. It is not required, by any means. But the other nice thing is for an employer setting up a new plan, or setting up some of these automatic features, there are tax credits available.

Employers can also band together to set up a 401(k) plan.

Setting up and administering a 401(k) plan can be pretty expensive and really cost-prohibitive for a small business. So the IRS now allows what is called a Pooled Employer Plan, which allows a whole bunch of different companies to get together and pool all their resources to pay for the fees, etc. Prior to this, it had to be related companies. But now you can have unrelated companies all set up—by your 401(k) administrator or a financial services company.

What about investment options?

When we look at our parents’ generations, and sometimes even our generations, we had access to pension plans, and those have gone away. So everything is pretty much if you want to have your own retirement, you have to self-fund it. This [SECURE Act] brings it closer to the old pension days. What it allows investment and 401(k)s to do, is to set up annuities inside of the 401(k), so that employees can have that guaranteed stream of income. The fees are a little bit higher, but there are certain people that really need that guaranteed stream of payments.

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Planning for Year-End Spending Package Extenders https://hawkinsashcpas.com/planning-for-year-end-spending-package-extenders/ Thu, 16 Jan 2020 08:23:47 +0000 https://hawkinsashcpas.com/?p=8336 Something amazing happened in Washington in December. Yes, there is a new tax bill, but more importantly, the Republicans and Democrats actually agreed on something! They passed what is called the Consolidated Appropriations Act of 2020. It was passed in the House by a vote of 297 to 120, and in the Senate by a […]

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Something amazing happened in Washington in December. Yes, there is a new tax bill, but more importantly, the Republicans and Democrats actually agreed on something! They passed what is called the Consolidated Appropriations Act of 2020. It was passed in the House by a vote of 297 to 120, and in the Senate by a vote of 70 to 23.

Why did Congress pass this now?

As much as I would like to say that things are actually changing in Washington, the act was passed mostly because there was a looming government shutdown. The act actually included three different parts. The first thing is the extenders.

What was extended for individuals?

There are essentially four major things that affect a lot of people that were extended:

1. Medical Expenses

The first one is medical expenses as itemized deductions. As most people that actually are able to do itemized deductions and those that are able to deduct some of their medical costs know, the first 7.5 percent of their medical costs are not deductible—it is only everything above that. The law changed and it went to 10 percent. This change [the extenders] brought it back to 7.5 percent. So really what happens is, people are able to deduct more medical expenses than they could if the rules hadn’t changed.

2. Education Costs

The other thing is education costs. We have talked in prior episodes about different credits that are available for sending your kids to school. But there is also an above-the-line deduction that people can get for paying tuition and fees. That expired, but has now come back.

3. Private Mortgage Insurance (PMI)

Also, the treatment of what they call PMI. Prior to it being extended, those (essentially) insurance payments that you were making were treated as interest and you could deduct those on your return. That went away, but now with the extender act, it is back.

4. Home Residences and Foreclosures

Another thing—which we do not see too much anymore now that the housing market is really stable—but if, for some reason, your house was foreclosed on, and you owed more than it was actually worth, normally that difference is included in your income, but it is excluded if it is for your home residence.

What was extended for businesses?

For businesses, there really was not a lot. Most of it was just specialized credits for things like race tracks, race horses and Indian Reservations, energy credits—things like that. But one of the important things that got brought back is the Work Opportunity Tax Credit.

When is this extension in effect?

It really depends on the item, but some of these things actually expired in 2017 or 2018. Even though they expired during those times, the extender package actually made them retroactive, so it is almost like they never went away and there could be some opportunities for people to amend prior returns.

What about changes to the kiddie tax?

That has changed back to the way it used to be. The way it was before, we had to file the parents’ return and the children’s return together, because how much tax the children paid was directly related to how much income the parents earned. With the new tax law that was passed in December of 2018, that changed and it went to the Trust Tables. But they found out pretty quickly that that really disadvantaged some low-income individuals, so they went ahead and brought that back. Now, in order to file a kiddie tax return, you have to also file the parents’ return with it.

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Client Feature and Executive Director Q&A: Howe Community Resource Center https://hawkinsashcpas.com/client-feature-and-executive-director-qa-howe-community-resource-center/ Mon, 13 Jan 2020 21:49:15 +0000 https://hawkinsashcpas.com/?p=8048 Nearly 90 percent of children who attend Howe Community School in Green Bay, WI, come from economically disadvantaged households. With the sole mission of eliminating the barriers these children and families face in achieving success in education, the Howe Community Resource Center (HCRC) was founded 23 years ago. Starting in a single classroom within the […]

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Nearly 90 percent of children who attend Howe Community School in Green Bay, WI, come from economically disadvantaged households. With the sole mission of eliminating the barriers these children and families face in achieving success in education, the Howe Community Resource Center (HCRC) was founded 23 years ago. Starting in a single classroom within the school, HCRC now has a building next to the school which supports numerous programs for children, parents, and families in the Howe community and Brown County.

Through HCRC and its generous supporters, every Howe scholar receives school supplies, winter gear, and a free bus to school no matter how close a student lives to the school. Its snack program has alleviated the need for teachers to purchase afternoon classroom snacks. And HCRC also provides mental health services to students, as well.

“We’ve seen many successes through these programs, such as increased school attendance with the bus program and reports of better attention and behavior in the classroom following the afternoon snack,” said Amanda Johnson, Executive Director of HCRC.

In addition to school-aged children, HCRC provides programming for parents and families. Its home visit program has assisted parents in achieving GEDs, college degrees, and employment. Families in this program have gained access to quality childcare, improved living standards, self-sufficiency, and parenting skills. HCRC even provides family dinner nights for families and hosts special community events like Trunk or Treat, which welcomed 700 attendees this year.

In 2018, in addressing behavioral issues of middle school students, the Green Bay Area School District partnered with HCRC and the Brown County United Way to pilot a new community school model at Howe Community School. According to the Coalition of Community Schools, Community schools purposefully integrate academic, health, and social services; youth and community development; and community engagement. It draws in school partners with resources to improve student and adult learning, strengthen families, and promote healthy communities.

“As the lead partner in the community school pilot, HCRC is very excited to be supporting significant gains in student achievement, both academic and nonacademic,” said Johnson.

Earlier this year, HCRC was selected to participate in the Green Bay Community Foundation’s Give Big campaign, allowing the organization to raise $65,000 in a 24-hour period. Through this significant boost of funds, the organization was able to sustain its snack and other programs. HCRC was also able to bring in JusTme, a hip-hop artist and mindfulness instructor for weeklong programming that reinforced the importance of school and mindfulness key concepts: being present, being aware, using our thoughts and emotions, and embodying self-love and care.

Q&A

Amanda Johnson joined the HCRC team in July 2012. Prior to this, she worked as a case manager for families experiencing homelessness, as well as in crisis intervention. She received her Master’s degree in Social Work from UW-Oshkosh in 2011. We had a chance to ask Amanda a few questions about nonprofit leadership. Here’s what she had to say.

What are some things you know now that you wish you knew when you first started as a non-profit leader?
I wish I knew that it was okay to not be okay sometimes. The work is exhausting and not always joyful. I wish when I started, I would have put less pressure on myself and reached out for support. So many people offered support but I had the mantra that “I can do this on my own.” Luckily, I know this now, fully recognize it is vital to my career, and enjoy my participation in peer support groups.

What has been your biggest source of pride as executive director?
I would have to say the renewed relationship with Howe Community School and the school district. When I first became the leader, it was necessary to really start over and re-establish relationships. As a result of this, we have been able to do incredible things!

What are your biggest accomplishments in your career as a nonprofit leader?
1. Being named the lead partner in the community schools initiative.
2. Leading my staff to become blue-ribbon accredited for Parents as Teachers
3. Being named National Parent Educator of the Year in 2017.

What are the dominant challenges that you see nonprofit organizations facing and what you do think are viable solutions?
Our families’ needs are increasing and, now more than ever, the need to meet mental health and housing needs is paramount. For any of us that work with children and youth, if we can’t address the basic human needs, we can’t expect children to learn successfully. We use a cartoon of a student coming into school with a backpack full of the issues they face; trauma, homelessness and hunger … if those needs aren’t met, the child is not ready to learn. Of course, we need more funding to help in this but I think we can also collaborate more with other partners. We have incredible non-profits in the Green Bay community and we need to work together. We have started this work with the community schools, and I look forward to what the future holds!

What aspects of nonprofit accounting do you find most challenging?
All of it! I truly appreciate Hawkins Ash, especially Brianna and Becky who are so patient with me! To be honest, when I first started, it was crazy. I had a very quick training on the job for the position so there was a lot that wasn’t covered. Both of these ladies have truly saved me multiple times and calmed my anxiety. My high school math teacher would be proud of how much I have learned though!

What other executive directors or leaders do you look up to?
I truly can’t say enough about Michael Schwartz at Brown County Oral Health Partnership. He really has been my rock throughout the past two years, and I am in awe of the work he is doing. He is truly a community partner and I can’t say enough about him. I also have to give a shout-out to Robyn Davis, Brown County United Way President and CEO, and Kim Schanock, Coordinator of Community Partnerships and Grants with the Green Bay School District. They knew me when I first started my nonprofit journey after returning to college as an adult, and they both saw something in me that even I didn’t see at the time. I will forever be grateful to them and enjoy working with them side-by-side today.

How do you see the organization changing in the next two years, and how do you see yourself creating that change?
We are just getting started. We have done some amazing, and some may say impossible, things lately. But watch out, you haven’t seen anything yet! My dream is that in 5-15 years, we will see more kids ready for school, more kids succeeding and attending school, and families truly engaged in this district and beyond. It is starting at Howe but I see a district of many community schools. I see a community that becomes known for the work and the amazing success stories to come. It isn’t going to be easy but it will come. I plan on being here for a long time to support, and maybe sometimes challenge, so that ALL students are healthy, safe, and ready for academic success. A lofty goal, yes, but completely achievable.

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New IRS Mileage Reimbursement Rates for 2020 https://hawkinsashcpas.com/new-irs-mileage-reimbursement-rates-for-2020/ Mon, 13 Jan 2020 18:46:19 +0000 https://hawkinsashcpas.com/?p=8265 The IRS issued the 2020 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. Beginning Jan. 1, 2020, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) are as follows: 57.5 cents per mile driven for […]

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The IRS issued the 2020 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning Jan. 1, 2020, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) are as follows:

  • 57.5 cents per mile driven for business use, down one half of a cent from the rate for 2019,
  • 17 cents per mile driven for medical or moving purposes, down three cents from the rate for 2019, and
  • 14 cents per mile driven in service of charitable organizations.

More details about the new standard mileage rates are available at https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2020.

Click here to download our 2020 Key Tax Sheet.

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Vincent Schamber Named Partner at Hawkins Ash CPAs https://hawkinsashcpas.com/vincent-schamber-named-partner-at-hawkins-ash-cpas/ Thu, 09 Jan 2020 19:05:29 +0000 https://hawkinsashcpas.com/?p=8244 The partners at Hawkins Ash CPAs recently voted to promote Vincent Schamber, CPA, to partner. Vince has been in public accounting for 20 years and has experience serving clients in numerous industries including trucking, construction, manufacturing, and healthcare. “Vince has a wealth of tax knowledge and many professional relationships within the Green Bay business community, […]

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The partners at Hawkins Ash CPAs recently voted to promote Vincent Schamber, CPA, to partner. Vince has been in public accounting for 20 years and has experience serving clients in numerous industries including trucking, construction, manufacturing, and healthcare.

“Vince has a wealth of tax knowledge and many professional relationships within the Green Bay business community, which makes him a great partner both in serving existing clients and growing the local Hawkins Ash CPAs presence,” said Abe Leis, CPA, Managing Partner at Hawkins Ash CPAs. “The partner group and I look forward to having Vince as a partner.”

As a partner, Schamber will continue to provide tax planning, preparation and accounting services to privately held businesses and serve a leader in the Green Bay office of Hawkins Ash CPAs. Most recently, Schamber was a senior tax manager.

Schamber is a member of the American Institute of Certified Public Accountants (AICPA) and the Wisconsin Institute of Certified Public Accountants (WICPA). In the community, he serves on the board of the Green Bay Brain Center and as a member of the Finance Committee for the Brown County Oral Health Partnership. Schamber graduated from UW-Green Bay with a Bachelor of Science degree in Accounting. He is a certified public accountant.

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What to Do About Fraudulent Credit or Debit Card Charges https://hawkinsashcpas.com/what-to-do-about-fraudulent-credit-or-debit-card-charges/ Tue, 07 Jan 2020 20:58:50 +0000 https://hawkinsashcpas.com/?p=8220 It’s an awful feeling to learn that someone has used your credit or debit card to make fraudulent charges. Whether you’re liable typically depends on the type of card, whether you still possess the card and when you alert the issuer. Credit Cards If your card is lost or stolen and you report it to […]

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It’s an awful feeling to learn that someone has used your credit or debit card to make fraudulent charges. Whether you’re liable typically depends on the type of card, whether you still possess the card and when you alert the issuer.

Credit Cards

If your card is lost or stolen and you report it to the card provider before your card is used in a fraudulent transaction, you can’t be held responsible for any unauthorized charges. If you report it after unauthorized charges have been made, you may be responsible for a specified dollar amount in charges. Some card issuers have decided not to hold their customers liable for any fraudulent charges regardless of when they notify the card company. And if your account number is stolen but not the actual card, your liability is $0. But either you or the card issuer must identify the fraudulent transactions for them to be removed.

When reporting a card loss or fraudulent transaction, contact the issuer via phone. Then follow up with a letter or email. This should include your account number, the date you noticed the card was missing (if applicable), and the date you initially reported the card loss or fraudulent transaction.

Debit Cards

If you report a missing debit card before any unauthorized transactions are made, you aren’t responsible for any unauthorized transactions. If you report a card loss within two business days after you learn of the loss, your maximum liability for unauthorized transactions is $50.

But if you report the card loss after two business days but within 60 calendar days of the date your statement showing an unauthorized transaction was mailed, liability can jump to $500. Finally, if you report the card loss more than 60 calendar days after your statement showing unauthorized transactions was mailed, you could be liable for all charges.

What if you notice an unauthorized debit card transaction on your statement, but your card is still in your possession? You have 60 calendar days after the statement showing the unauthorized transaction is mailed to report it and avoid liability.

Safest Choice

If you’re unsure about the specific conditions that trigger liability for unauthorized charges, contact your card issuer.

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2020 Tax Calendar https://hawkinsashcpas.com/2020-tax-calendar/ Tue, 07 Jan 2020 20:50:22 +0000 https://hawkinsashcpas.com/?p=8217 January 15 Individual taxpayers’ final 2019 estimated tax payment is due. January 31 File 2019 Forms W-2 (“Wage and Tax Statement”) with the Social Security Administration and provide copies to your employees. File 2019 Forms 1099-MISC (“Miscellaneous Income”) reporting nonemployee compensation payments with the IRS and provide copies to recipients. Most employers must file Form […]

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January 15

Individual taxpayers’ final 2019 estimated tax payment is due.

January 31

File 2019 Forms W-2 (“Wage and Tax Statement”) with the Social Security Administration and provide copies to your employees.

File 2019 Forms 1099-MISC (“Miscellaneous Income”) reporting nonemployee compensation payments with the IRS and provide copies to recipients.

Most employers must file Form 941 (“Employer’s Quarterly Federal Tax Return”) to report Medicare, Social Security and income taxes withheld in the fourth quarter of 2019. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until February 11 to file the return. Employers who have an estimated annual employment tax liability of $1,000 or less may be eligible to file Form 944 (“Employer’s Annual Federal Tax Return”).

File Form 940 (“Employer’s Annual Federal Unemployment [FUTA] Tax Return”) for 2019. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it’s more than $500, you must deposit it. However, if you deposited the tax for the year in full and on time, you have until February 11 to file the return.

File Form 943 (“Employer’s Annual Federal Tax Return for Agricultural Employees”) to report Social Security, Medicare and withheld income taxes for 2019. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year in full and on time, you have until February 11 to file the return.

File Form 945 (“Annual Return of Withheld Federal Income Tax”) for 2019 to report income tax withheld on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, etc. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year in full and on time, you have until February 11 to file the return.

February 28

File 2019 Form 1096, along with copies of information returns with the IRS.

March 16

2019 tax returns must be filed or extended for calendar-year partnerships and S corporations. If the return isn’t extended, this is also the last day for those types of entities to make 2019 contributions to pension and profit-sharing plans.

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New W-4 for Use in 2020 https://hawkinsashcpas.com/new-w-4-for-use-in-2020/ Tue, 07 Jan 2020 20:35:49 +0000 https://hawkinsashcpas.com/?p=8215 The IRS has released a revised Form W-4 Employee’s Withholding Certificate to be used beginning in calendar year 2020. Form W-4 needed to be revised in order to more accurately calculate withholding due to the tax law changes made late in 2017. The new Form W-4 can be completed using a simple method or a […]

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The IRS has released a revised Form W-4 Employee’s Withholding Certificate to be used beginning in calendar year 2020. Form W-4 needed to be revised in order to more accurately calculate withholding due to the tax law changes made late in 2017.

The new Form W-4 can be completed using a simple method or a more comprehensive method. For the simple method, only Steps 1 and 5 are required to be completed. Completing these few lines will only provide for withholding based upon the one job and no credits. There are no longer any withholding allowances. The status of married but withholding at higher single rate is now gone.

Employees can use Steps 2-4 if they want their withholding to be fine-tuned. Steps 2-4 of Form W-4 can affect withholding by taking into consideration second jobs, jobs of a spouse and credits.

Only employees hired in 2020 and employees who want to change their withholding need to use the revised W-4 for tax year 2020. Other employees can continue to use their original W-4 filing. You may, however, suggest to your employees that they do a paycheck withholding checkup at the IRS’ website http://www.irs.gov/W4App. The withholding calculator should be used when the employee has more than one job or has additional income. The estimator will give the employee an additional amount to be withheld from each paycheck.

Employees using the 2020 Form W-4 will need to complete a separate State withholding form (Wisconsin WT-4, Minnesota W-4MN). The Federal form will not coordinate to State withholding, which is still tied to the number of dependents.

Your payroll software should be able to handle both types of filing statuses (pre-2020 with withholding allowances, and post-2019). If you manually calculate withholding, however, you will need to use both the post-2019 Publication 15-T Federal Income Tax Withholding Methods and the pre-2020 Publication 15 Circular E tables.

As the employer, you can require that all employees complete new Forms W-4 and state withholding forms in order to make your payroll processing more streamlined.

Please let us know if we can answer any questions or assist you with helping your employees understand this new form.

Additional References:
Form W-4 2020: https://www.irs.gov/pub/irs-pdf/fw4.pdf
Circular 15-T: https://www.irs.gov/pub/irs-pdf/p15t.pdf

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Tax+Business Alert: January 2020 https://hawkinsashcpas.com/taxbusiness-alert-january-2020/ Tue, 07 Jan 2020 18:39:25 +0000 https://hawkinsashcpas.com/?p=8196 View and sign up for our latest Tax+Business Alert newsletter. Headlines in this edition include the following: Key Financial Planning Impacts of SECURE Act PODCAST: Adoption Tax Credit New W-4 for Use in 2020 New IRS Mileage Reimbursement Rates for 2020 Tax Calendar What to Do About Fraudulent Credit or Debit Card Charges Click here […]

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View and sign up for our latest Tax+Business Alert newsletter. Headlines in this edition include the following:

  • Key Financial Planning Impacts of SECURE Act
  • PODCAST: Adoption Tax Credit
  • New W-4 for Use in 2020
  • New IRS Mileage Reimbursement Rates for 2020
  • Tax Calendar
  • What to Do About Fraudulent Credit or Debit Card Charges

Click here to view newsletter>>>

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