A M E R I C A N P A Y R O L L A S S O C I A T I O N

Register online at www.americanpayroll.org/taxforum.html

WEBINAR AND WEBINAR ON DEMAND

GET THE LATEST PAYROLL COMPLIANCE CHANGES

COMING FROM CONGRESS AND

FEDERAL AGENCIES

PAYROLL TAXFORUM

2020

*Program is subject to change without notice.

PAYROLL TAX FORUMLearning Objectives➤ Understand the redesigned Form W-4 and the new procedures for calculating

federal income tax withholding

➤ Ensure you are reporting payments to independent contractors appropriately

➤ Prepare for a reduced electronic filing threshold for information returns

➤ Understand the changes to the FLSA’s white collar regulations

Segment 1: Legislative Actions and Agenda, Part 1Presented Live: June 29 Course code: 20PTF01L (On Demand: 20PTF01R)Field of Study: Taxes

Segment 2: Legislative Actions and Agenda, Part 2Presented Live: July 1 Course code: 20PTF02L (On Demand: 20PTF02R)Field of Study: Business Law

Segment 3: Regulatory Actions, Agency Guidance, and Court Decisions Presented Live: July 8 Course code: 20PTF03L (On Demand: 20PTF03R)Field of Study: Taxes

Segment 4: Annual Adjustments and Revisions to Forms and PublicationsPresented Live: July 10 Course code: 20PTF04L (On Demand: 20PTF04R)Field of Study: Taxes

Attend this class as a four-segment webinar series!

Four-Segment Webinar Series

All Four Segments: Presented on dates listed above. Course code: 20PTF00L (On Demand: 20PTF00R)

Earn up to 1.5 RCHs and 1.5 CPE credits for each segment attended. CPE credits for Webinars On Demand are not available. Delivery Method: Group Internet-Based.

No prerequisites or advance preparation required. Course Level: Overview. See individual segments for Fields of Study.

© 2020 API Fund for Payroll Education, Inc.

Review complete course outline and register at www.americanpayroll.org/taxforum.html

COURSE OUTLINELEGISLATIVE ACTIONS Taxpayer First Act of 2019

IRS required to improve customer service, modernize technology, and enhance cybersecurity

Electronic filing threshold lowered for information returns

Paid Family Leave

For federal workers covered by the FMLA

Employer tax credit for paid family and medical leave extended for 2020

Affordable Care Act (Health Care Reform)

Extension of deadline to furnish Forms 1095-B and 1095-C

Employer shared responsibility payment FAQs

2020 LEGISLATIVE AGENDA President Trump’s FY 2021

budget proposal

Mobile workforce bill

Uniform Law Commission’s Uniform Wage Garnishment Act

Proposed legislation

FEDERAL AND STATE UNEMPLOYMENT INSURANCE TAXES 2019 FUTA credit reduction

jurisdiction

Possible 2020 FUTA credit reduction jurisdiction

Status of state unemployment insurance trust fund balances

REGULATORY ACTIONS AND AGENCY GUIDANCE Changes to Form W-4 and federal

income tax withholding

Calculating withholding using the various Publication 15-T worksheets

Withholding for nonresident aliens

Implementing lock-in letters

Withholding on pensions and annuities

IRS releases final regulations on truncating SSNs on employees’ Forms W-2

IRS reinstates Form 1099-NEC

IRS provides relief for victims of natural disasters

IRS issues final regulations for CPEOs

Update on the changes to the FLSA’s white collar regulations

DOL finalizes regular rate regulations under the FLSA

DOL issues joint employer regulations

DOL updates minimum wage for federal contractors

DOL releases more opinion letters including calculating overtime for a non-discretionary lump sum bonus paid at the end of a multi-week training period

DOL: More than $322 million collected in back wages for FY2019

DOL proposes changes to fluctuating workweek regulations

USCIS issues revised Form I-9

COURT DECISIONS Court does not defer to DOL

guidance on tipped workers

Court rules minimal pre-shift work was not compensable under the FLSA

IRS disagrees with 8th Circuit interpretations of RRTA

Strict supervision, poor wages not relevant to outside sales exemption

District court affirms ruling allowing IRS to collect taxes from owner who failed to provide TINs for independent contractors

Individual’s failure to cash a retirement distribution check does not alter employer tax withholding or reporting obligation

Employer’s “volunteers” should be classified as employees

Court awards more than $3 million in liquidated damages to misclassified managers who were not exempt

Supreme Court upholds FLSA over state law in narrow case

ANNUAL ADJUSTMENTS Social security and state

taxable wage bases

Per diem rates and mileage

Elective deferral and catch-up limits

Flexible spending account limits

Penalty amounts for information returns

REVISIONS TO FORMS, PUBLICATIONS, AND REPORTING Form W-4

Notice 1392

Circular E (Publication 15), Pubs. 15-A, 15-B, and 15-T

Form 940

Schedule A and Schedule R

Form 941

Schedules B, D, and R

Form 941-X

Forms 945 and 945-A

Form W-2

SSA online W-2/W-2c filing programs and AccuWage

Form W-3

Forms W-2c and W-3c

Use of online Forms W-2c

Form 8922

Substitute forms requirements

Electronic filing (W-2, Employment Tax e-file)

Payroll Tax Forum 2020 | Registration Form Register online: www.americanpayroll.org/taxforum.html

Registrant Information (please print)2

YOUR COURSE REGISTRATION INCLUDES:• Course materials via email for each registered segment

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Segment 1 .............. ❑ 20PTF01L ............ ❑ 20PTF01R ............................. $195

Segment 2 ............. ❑ 20PTF02L ............ ❑ 20PTF02R ............................. $195

Segment 3 ............. ❑ 20PTF03L ............ ❑ 20PTF03R ............................. $195

Segment 4 ............. ❑ 20PTF04L .......... ❑ 20PTF04R ............................. $195

All 4 Segments ...... ❑ 20PTF00L .......... ❑ 20PTF00R .............................$489

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