D.C. Holiday Delays Tax Deposit Due Date
Because Tuesday, April 16 is District of Columbia Emancipation Day, companies across the U.S. that are semiweekly depositors have an extra day - until Thursday, April 18 - to deposit their tax liability for the April 10-12 semiweekly deposit period. Find this and other payroll compliance deadlines for April.
2013 Form 1099-MISC Available
The IRS has released Form 1099-MISC, Miscellaneous Income, for 2013. The form is virtually unchanged from 2012. Download the 2013 Form and Instructions.
USCIS Releases Revised Form I-9
On March 8, U.S. Citizenship and Immigration Services released a revised version of Form I-9, Employment Eligibility Verification. Employers can begin using the new, 2-page form immediately, and must stop using prior versions of the form by May 7, 2013. You can register for a March 14 APA webinar that will cover the significant changes in the new form.
Business Mileage Rate Is 56.5 Cents in 2013
The IRS has announced that the business standard mileage rate for 2013 will increase by 1 cent to 56.5 cents per mile. The rate for moving and medical purposes will also increase by 1 cent to 24 cents, while the mileage rate for charitable purposes, which is set by law, will remain at 14 cents [Notice 2012-72].
GSA Freezes Per Diems for 2013
The General Services Administration will set 2013 per diem travel reimbursement rates at 2012 levels to reduce federal employee travel costs by 30% from 2010. Employers can reimburse employees' business travel expenses at the federal per diem rates without requiring detailed substantiation or including the reimbursements in income.