Welcome to Miller & Chevalier’s Tax Withholding & Reporting Blog

The Tax Withholding and Reporting Blog is a resource for in-house counsel, tax, accounts payable, and payroll professionals seeking information on tax withholding and reporting developments.  With respect to tax withholding, the blog will feature articles on employment taxes, including federal income tax withholding and Federal Insurance Contributions Act (FICA) taxes.  We will also report on regulatory and statutory developments, as well as new court cases on backup withholding under section 3406, Chapter 3 (withholding on payments to nonresident alien individuals and corporations) and Chapter 4 (Foreign Account Tax Compliance Act, or FATCA).  Moreover, we will provide information on withholding requirements imposed by the states—such as California’s withholding requirements for payments to non-California residents—as they seek new ways to protect their tax bases.

In addition to covering tax withholding issues, the blog authors will cover a wide range of topics related to information reporting, including domestic information reporting on Forms 1099 (including 1099-DIV, 1099-INT, 1099-MISC, 1099-K and others) and cross-border information reporting on Forms 1042 and 1042-S.  In addition, we will monitor and post to the blog developments on the OECD country-by-country (CbC) reporting requirements being implemented into U.S. law, and will cover new information reporting requirements under the Affordable Care Act (Forms 1094-B, 1094-C, 1095-B, and 1095-C).  The Tax Withholding and Reporting Blog will cover not only the substantive requirements of the law, but information on related penalties, penalty abatement, IRS audit trends and other topical stories.

The Tax Withholding and Reporting Blog is available as a free resource and is authored by attorneys in the Miller & Chevalier’s Tax Withholding and Information Reporting practice.