Health Care Tax Tip 2015-36 Get to Know the Health Care Law’s Employer Shared Responsibility Payment
Health Care Tax Tip 2015-35 The Health Care Law and Employers: The ACA Basics for Applicable Large Employers
Health Care Tax Tip 2015-34 ACA and Employers: How Seasonal Workers Affect Your ALE Status
Health Care Tax Tip 2015-33 ACA Information for Employers: Counting Full-time and Full-time Equivalent Employees

3. Taxability of fringe benefits - part three

The free July 9 webinar, Other Compensation and Payments to Employees, will include:

Uniforms and clothing allowances
Awards and prizes
Professional licenses and dues

4. Backup withholding and Form 1099 Miscellaneous

A free June 25 webinar will cover when to backup withhold, how to report it and understanding common mistakes.

5. Failure to deposit penalty relief

The IRS has issued interim guidance for taxpayers who are unable to get a bank account or make other arrangements for depositing their federal tax obligations by electronic funds transfer and thus, subject to a penalty for failure to deposit under section 6656.

To help avoid processing delays, please include “unbanked taxpayer” or a statement about being unable to get a bank account in the subject line or at the beginning of the request for relief from the penalty.

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