Αποτελέσματα Αναζήτησης
19 Αυγ 2020 · Section 2302 of the CARES Act provides that, through December 31, 2020, employers may defer the deposit and payment of the employer's portion of Social Security tax and certain railroad retirement taxes. Half of the deferred amount is due on December 31, 2021, and the other half is due on December 31, 2022.
31 Δεκ 2020 · Section 2302 of the CARES Act provides that employers may defer the deposit and payment of the employer's portion of Social Security taxes and certain railroad retirement taxes.
The “Coronavirus Aid, Relief, and Economic Security Act” (CARES Act) (Pub. L. No. 116-136) allows employers to defer the deposit and payment of the employer's share of social security taxes and self-employed individuals to defer payment of certain self-employment taxes.
21 Ιουν 2021 · In other words, CARES Act section 2302(a)(2) allows an employer to defer, without incurring a penalty under section 6656, its deposits of the applicable employment taxes until December 31, 2021 and December 31, 2022, provided that the conditions stated in CARES Act section 2302(a)(2) are satisfied.
8 Ιουλ 2020 · On June 26, the IRS updated FAQ #4 on CARES Act payroll tax deferrals, confirming that an employer who has a Paycheck Protection Program (PPP) loan forgiven under the CARES Act is entitled to defer payment and deposit of the employer’s share of Social Security tax.
17 Δεκ 2021 · Employers who deferred their share of payroll tax deposits under the CARES Act are required to deposit at least 50% of the deferred amount by Jan. 3, 2022, or they may face penalties.
15 Απρ 2020 · The guidance clarified the interaction of the payroll tax deferral provision and the Paycheck Protection Program (PPP). A taxpayer may defer payroll taxes until the PPP loan is forgiven; however, from that point the deferral of payroll taxes is no longer permitted.
