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Withholding Computations for Unusual Circumstances

Patrick Haggerty is Keynote Speaker at Ijona Skills. He is a tax practitioner, author, and educator. His work experience includes non-profit organization management, banking, manufacturing accounting, and tax practice. He began teaching accounting at the college level in 1988. He is licensed as an Enrolled Agent by the U. S. Treasury to represent taxpayers at all administrative levels of the IRS and is a Certified Management Accountant. He has written numerous articles and a monthly question and answer column for payroll publications. In addition, he regularly develops and presents webinars an........

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The purpose of income tax withholding is to approximate the amount of the employee's tax for the year based on wage payments made during the year. The wage bracket and percentage methods are the primary methods used to compute withholding based on the employee's marital status and allowances claimed on Form W-4. Generally thos........

Why should you attend?

Understanding the various methods that may be used to compute income tax withholding provides the payroll professional with an opportunity to achieve greater accuracy in computing the amount to withhold from employee pay in special situations where application of the regular methods have a skewed result. Example situations include periodic bonus payments, commission payments that vary from pay period to pay period, and part year employment. 
In this training program, participants will learn how to compute the correct or target annual withholding to avoid under withheld tax penalties, understand how to test employer designed withholding methods for compliance with IRS requirements, and learn to compute withholding using the four alternative methods provided by the IRS and using the alternative wage bracket and percentage method tables provided by the IRS. The session will compare the percentage and wage bracket methods and the supplemental pay methods to the alternative methods. 
Participants will also learn which alternative methods the employer may chose to use and which require an employee request, the methods that smooth out withholding when compensation fluctuates from pay period to pay period, and which methods soften the impact on bonus payment withholding without the employee having to change the W-4.

Areas Covered in the Session:

  • The requirement to withhold and Form W-4 claims.
  • The percentage and wage bracket methods with an example of use of the daily or miscellaneous withholding tables. 
  • Methods used to compute withholding on supplemental pay including examples. 
  • Automated systems tables. 
  • Annualized wage method - what it does, when and how to use it. 
  • Average wage method - what it does, when and how to use it.
  • Cumulative wage method - what it does, when and how to use it.
  • Part year employment method - what it does, when and how to use it.
  • Other methods and maximum permissible deviations rules. 
  • Non-resident alien withholding rules. 

Who can Benefit:

  • Payroll Supervisors and Personnel
  • Payroll Consultants
  • Payroll Service Providers
  • Public Accountants
  • Internal Auditors
  • Tax Compliance Officers
  • Enrolled Agents
  • Employee Benefits Administrators
  • Officers and Managers with Payroll or Tax Compliance Oversight
  • Company / Business Owners
  • Managers / Supervisors
  • Public Agency Managers
  • Audit and Compliance Personnel / Risk Managers

Webinar Id: ISFPH002

Duration: 90 mins

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