The Alabama Department of Revenue has finalized its proposed change to the due date for filing Forms W-2 with the state. The due date has been moved from the current date of February 28 to January 31. The rule was finalized on March 2, 2015 and takes effect on March 3, 2015. Since the rule date was changed so late in 2015 it doesn’t affect the 2014 Form W-2 filed in 2015. The due date is still February 28th. However effective with the Forms W-2 for 2015 filed in 2016 the deadline will be January 31, 2016.
The Kentucky Department of Revenue has announced that their new Withholding Return and Payment System (WRAPS) is now open for business. Employers may now file their withholding tax returns electronically. Forms that may be filed using the WRAPS include Forms K-1, Employer’s Return of Income Tax Withheld, and K-3, Employer’s Return of Income Tax Withheld (Annual Reconciliation). Employers can file their returns, view and/or amend previously filed online returns, request refunds and credits, and use the Enterprise Electronic Payment System to pay withholding tax.
Effective for tax year 2014, all employers, including those that will file the 2014 Forms W-2 electronically with the West Virginia State Tax Department, must also file Form WV/IT-103, Annual Reconciliation of West Virginia Income Tax Withheld. Previously, those employers filing Forms W-2 electronically (required for employers filing 50 or more W-2 forms) were exempted from filing Form WV/IT-103.
The North Carolina Department of Revenue has issued further guidance on using the new Form NC-4 NRA, Nonresident Alien Employee’s Withholding Allowance Certificate.
Form W-4MN is the Minnesota equivalent of federal Form W-4. In some situations, employees must complete Form W-4MN, Minnesota Employee Withholding Allowance/Exemption Certificate, in addition to federal Form W-4.
Recently, Section 2 of Form W-4MN was updated to include an option to claim exempt from Minnesota withholding on wages for Minnesota National Guard pay or active duty U.S. military pay. Note: This update does not affect civilian wages earned by military members.
When is this form necessary?
Employees must complete Form W-4MN if they:
- choose to claim fewer Minnesota withholding allowances than for federal purposes;
- claim more than 10 Minnesota allowances;
- request additional Minnesota withholding to be deducted each pay period; or
- claim to be exempt from Minnesota income tax withholding, and meets one of the requirements listed in the instructions for Form W-4MN.
There is no need for the separate Minnesota form if your employee claims 10 or fewer withholding allowances, does not want additional Minnesota tax withheld and chooses the same number of allowances for both state and federal taxes. Use the same number of allowances reported on Form W-4 to determine Minnesota withholding unless your employee claims fewer Minnesota withholding allowances and provides you Form W-4MN (Minnesota allowances cannot exceed federal allowances).