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2018 State Nexus Policies and Payroll

The steps and considerations involved in successfully accomplishing the myriad specific tasks embedded in payroll year-end activities are the focus of this special report, 2018 Payroll Year-End, which has been prepared jointly by employment tax and benefit professionals at KPMG LLP and editors at Bloomberg Tax who cover payroll.

This report covers a wide array of topics, including:

Policy issues
Changes reflecting the requirements of the recent U.S. tax code overhaul
Common concerns at year-end that have been identified as historically troubling for employers
Frequent problems in correctly reporting items on Form W-2
In addition to specific topical discussions, listings of key 2019 federal and state wage base limitations and requirements (SUI taxable wage bases and HSA limits) are included in a special By the Numbers section.

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