Origins

The updated W-4 form was created out of the 2017 Tax Cuts and Jobs Act, which brought some significant changes to the tax code, with personal exemptions being eliminated, standard deductions increased, and tax brackets as a whole being modified.

Updating the W-4 was meant to improve the accuracy of the amount withheld from paychecks by asking clear and specific questions about the person’s income, dependents, and deductions. The goal was to reduce the chances that anyone would get either a large refund or a large bill on tax day the following year.

The new version of the W-4 was designed in a simpler and more user-friendly way, eliminating complex calculations and replacing them with more straightforward steps to account for those times someone works multiple jobs or has several sources of income. They also provided clearer guidance and instructions to make it easier to understand how withholding is calculated, so adjustments can be more easily made when changes in personal or financial situation occur.

Employers’ Responsibility

As an employer, it will be your responsibility to stay in compliance with the latest requirements for the W-4. The primary task in compliance is to stay up-to-date with the latest in guidelines and updates that the IRS issues in regard to the W-4 form. When they make changes, they generally have reasons for them and they will usually communicate those reasons.

Make sure the employees have the latest version of the W-4, and make sure your employees know how to complete it. You might offer informational sessions that provide access to IRS resources, or have someone from the HR department talk to everyone. 

If someone new is hired, they must use the updated W-4. If someone wants to make changes, they also must use the updated form. In either case, make sure the forms are processed quickly and accurately, with the payroll system updated to reflect the changed withholding amounts if necessary. You should keep the original records for four years and you should ensure those records are kept private and secure.

Offer employees the chance to review and change their withholding annually. Of course, they are allowed to change it whenever they choose to, especially when there are major life changes like a birth, death, marriage, or divorce. Giving employees an annual notice that they can make changes may give them a reasons to think about it before they need to make any changes.

Use the resources the IRS has provided, communicate changes in tax laws and requirements to your employees as soon as you can, and assign someone to monitor compliance with IRS requirements so small adjustments can be made as needed.

The new W-4 should make life easier for both employee and employer, but you must stay in compliance with the rules and regulations in order for it to all work smoothly. If you have questions about this or any other HR matter, please reach out to Southern Payroll & Bookkeeping today: 423-207-2497.

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Recently, the Department of Labor has proposed updating and revising the regulations issued under the Fair Labor Standards Act. This is the law that governs the exemptions from minimum wage and overtime pay requirements for executive, administrative, professional, outside sales, and computer employees. One of the most significant proposed changes is to increase the standard salary level to the “35^th percentile of weekly earnings of full-time salaried workers in the lowest-wage Census Region (currently the South)—$1,059 per week ($55,068 annually for a full-year worker)—and increasing the highly compensated employee total annual compensation threshold to the annualized weekly earnings of the 85th percentile of full-time salaried workers nationally ($143,988).” 

The rule change was submitted to the Federal Register in early September and there is a 60 day comment period when the public do so, although from past experience, it is unlikely to change anything.

Key Takeaways

It is estimated that this proposed salary threshold change will result in as many as 3.4 million workers either becoming eligible for overtime or receiving pay increases in order to remain in the exempt status.

Currently the regulations allow for employers to use non-discretionary bonuses and incentives, including commissions, in an amount up to 10 percent of the standard or special salary level for exemptions.

The Highly Compensated Employee threshold is also increasing, from $107,432 per year to $143,988 per year, and $1,059 of that must be paid weekly as “salary.” This proposed amount uses the 85^th percentile of full-time salaried workers nationwide.

At this time, special salary levels are used for some U.S. territories. The proposed rule would bring all territories except American Samoa in line with the regular national rules. American Samoa would keep its special rate until minimum wage reaches the federal minimum.

If this rule does take effect, it will no doubt be challenged in court…and could be thrown out, as Obama’s 2016 overtime rule was shortly before it was to take effect. The Trump administration instituted a new rule in January 2020 and it is currently being challenged.

The Department of Labor has also proposed to make automatic updates to the salary thresholds every three years, so this is unlikely to be a one-time thing.

What Should You Do?

The first thing you should do is review the salary ranges within your organization that are currently in the exempt category. Some of them may meet the new threshold and some will not. You will need to decide what to do about those that do not.

You can reclassify employees as non-exempt, but if you do so, consider alternate means of compensation and incentives to counter the employees’ loss of exempt status.

If you do not already track hours in your company, and you have employees that are shifting to non-exempt status, it’s time to start doing so. Make sure your hourly tracking is easy to use—so the employees will pick up on it quickly—and accurate—as a way to protect your organization in the event of an audit.

If you have more questions on this, reach out and give us a call at 423-207-2497.

Sources:

• Husch Blackwell
• Bose McKinney & Evans

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The Basics of Mileage Deductions

Mileage deductions refer to the practice of claiming a portion of your vehicle’s operating expenses as tax write-offs, based on the miles driven for business purposes. This deduction can be particularly beneficial for self-employed individuals and business owners, as well as employees who use their personal vehicles for work-related activities. Here’s a breakdown of the basics:

1. Eligible Activities: Deductible mileage includes trips related to business meetings, client visits, networking events, and travel between multiple work locations. Commuting from home to a regular place of business is generally not eligible.
2. Standard Mileage Rate: The IRS offers a standard mileage rate that changes annually. For instance, if the standard mileage rate is $0.56 per mile and you’ve driven 1,000 miles for business purposes, you could claim a deduction of $560.
3. Actual Expenses vs. Standard Mileage: While the standard mileage rate is simpler to use, you also have the option to deduct actual expenses such as fuel, maintenance, and insurance. However, this method requires more detailed record-keeping.

Effective Tracking Strategies

1. Use Technology: Leverage mileage tracking apps and software to simplify the process. These tools can automatically log your trips using GPS and provide detailed reports for easy documentation. Here at SPB, we highly recommend looking into the mileage tracker within your QuickBooks Mobile App.
2. Create a System: Develop a consistent system to document your trips, including dates, starting and ending locations, purpose, and miles driven. A physical or digital logbook can serve as your record.
3. Capture All Business-Related Trips: Even short trips count, so ensure you’re recording all business-related mileage, no matter how small.
4. Personal vs. Business: Clearly differentiate between personal and business trips to avoid confusion and ensure accurate calculations.

Accurate record-keeping is essential to substantiate your mileage deductions in case of an audit. Here’s how to effectively track your miles:

Documenting Your Deductions

When it comes to tax deductions, documentation is key. To avoid potential issues during an audit, follow these best practices:

1. Save Receipts: If you’re using the actual expenses method, keep all receipts related to vehicle maintenance, repairs, fuel, and insurance.
2. Keep a Detailed Log: Maintain a comprehensive log that includes all relevant information for each trip, such as dates, locations, purpose, starting and ending odometer readings, and total miles driven.
3. Back-Up Records: Store both digital and physical copies of your mileage logs and receipts. Digital cloud storage can be a secure option.

Tracking your miles for tax write-offs can be a powerful strategy to reduce your tax liability while staying compliant with IRS regulations. By diligently recording your business-related mileage, using technology to streamline the process, and maintaining thorough documentation, you can confidently claim the deductions you’re entitled to. As always, consulting with one of our tax professionals at SPB is recommended to ensure you’re maximizing your savings and adhering to the latest tax laws. For more information about our Tax Planning and Filing Services, click here. Start tracking your miles today and pave the way to a more financially sound future.

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1. What is Sales Tax?

Sales tax is a consumption tax imposed by the state government on the sale of goods and certain services. In Tennessee, sales tax plays a vital role in funding public services like education, healthcare, and infrastructure. The tax is typically collected by businesses and remitted to the state on a regular basis.

2. Sales Tax Rates in Tennessee

Tennessee’s sales tax system is unique as it combines state-level and local-level taxes. As of our last update in September 2021, the statewide sales tax rate is 7%. However, local jurisdictions (counties and municipalities) have the authority to add their additional tax, resulting in varying tax rates across the state. This means that the total sales tax rate can differ depending on the location of the transaction.

3. Understanding Sales Tax Nexus

For businesses operating in Tennessee, it’s essential to understand the concept of sales tax nexus. Nexus refers to a significant connection between a business and a state that obligates the business to collect and remit sales tax. Physical presence, such as having a physical store or warehouse in Tennessee, creates nexus. However, economic nexus laws may also apply based on the volume of sales or transactions conducted in the state.

4. Sales Tax Exemptions

Tennessee offers various exemptions on certain goods and services. Some common exempted items include groceries, prescription drugs, medical devices, and manufacturing equipment. Understanding these exemptions can be crucial for businesses to ensure compliance with the law and avoid overcharging customers.

5. Sales Tax Filing and Compliance

Businesses in Tennessee must collect sales tax from customers and file sales tax returns regularly. Filing frequency may vary based on the volume of sales. The state provides an online portal for filing returns and remitting the tax. Failure to comply with sales tax regulations can result in penalties and fines, so it’s essential to keep accurate records and meet all filing deadlines.

6. Impact on E-commerce Businesses

The rise of e-commerce has presented unique challenges for sales tax collection. With customers spread across different states, businesses need to navigate various sales tax laws. In Tennessee, e-commerce businesses may have to deal with remote seller laws and marketplace facilitator laws, affecting their sales tax responsibilities.

In conclusion, understanding sales tax in Tennessee is vital for businesses and consumers alike. Knowing the applicable tax rates, exemptions, and compliance requirements can help businesses thrive while ensuring the state’s public services are funded adequately. For consumers, being aware of sales tax can help with budgeting and making informed purchasing decisions. We hope this guide has provided valuable insights into Tennessee’s sales tax system and its impact on the economy. As tax laws may change over time, always consult our tax professionals here at SPB, or refer to the latest state guidelines for the most up-to-date information!

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1. Business Entity Formation

To lay the foundation for your business, you’ll need to choose the appropriate business entity structure. Options include sole proprietorship, partnership, limited liability company (LLC), and corporation. Each entity type has specific formation documents to complete and associated filing fees.

To register your business, visit the Tennessee Department of Revenue here.

2. Business Name Registration

Selecting a unique and catchy name for your business is exciting! Once you’ve settled on a name, it’s essential to register it with the Tennessee Secretary of State. This registration ensures that your chosen name is not already in use by another business. Be sure to conduct a thorough search beforehand. The filing fee for name registration is $20.

3. Employer Identification Number (EIN)

Most businesses require an Employer Identification Number (EIN) issued by the Internal Revenue Service (IRS). Think of it as your business’s social security number. It’s used for tax purposes, opening bank accounts, hiring employees, and more. The good news is that you can obtain an EIN from the IRS at no cost. You can apply online or through mail.

4. Business Licenses and Permits

Depending on the nature of your business activities, you may need specific licenses and permits at the local, state, or federal level. These can include professional licenses, sales tax permits, health department permits, and more. Research the requirements applicable to your industry and location to ensure compliance.

5. Tennessee Department of Revenue (TDR) Filing Requirements

a) Sales and Use Tax: If your business involves retail sales or taxable services, you must register with the TDR for sales and use tax purposes. The frequency of tax return filings (monthly, quarterly, or annually) depends on your sales volume.

b) Franchise and Excise Tax: Corporations, LLCs, and other entities conducting business in Tennessee may be subject to franchise and excise taxes.

c) Business Tax: The business tax is a tax on the privilege of doing business by making sales of tangible personal property and services within Tennessee and its local jurisdictions. Your business tax return is due on the 15th day of the fourth month following the end of your fiscal year. 

These taxes are typically due on the 15th day of the fourth month following the close of the taxable year. For example, if your fiscal year coincides with the calendar year, then your return will be due on April 15.

6. Annual Reports

LLCs and corporations are required to file annual reports with the Tennessee Secretary of State. These reports provide information about your business’s officers, directors, and registered agent. The filing fee for an annual report is $20, and it’s due on the first day of the fourth month after the close of your fiscal year.

7. Workers’ Compensation Insurance

If you plan to have employees, it’s crucial to obtain workers’ compensation insurance coverage. This insurance ensures that your employees are protected in case of work-related injuries or illnesses. Compliance with workers’ compensation laws is mandatory and helps create a safe and secure work environment.

8. Unemployment Insurance

For businesses with employees, registering for Tennessee Unemployment Insurance is a requirement. This program provides temporary financial assistance to eligible workers who become unemployed through no fault of their own. It’s an important safety net for your employees during challenging times.

Congratulations on taking the initiative to understand the business filing requirements and due dates in Tennessee. By staying informed and meeting these obligations, you’ll ensure your business operates smoothly and avoids any penalties. Remember to regularly check the official websites of relevant government agencies for the most up-to-date information regarding filing requirements and deadlines. Best of luck with your Tennessee business venture!

It is recommended to consult with a tax professional or the Tennessee Department of Revenue for specific guidance tailored to your business’s unique circumstances. Stay informed, stay compliant, and pave the way for a successful business journey in Tennessee.

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Along with many COVID restrictions being lifted, there are a number of COVID “relaxations” that are being tightened again, though, and we just wanted to make sure you knew about this one.

What Has Been…

The pandemic forced nearly every company and government agencies to make some changes or exceptions to their rules. This was one of them:

On March 20, 2020, in response to public health guidance and precautions related to COVID-19, DHS announced that it would exercise prosecutorial discretion to defer the physical presence requirements of the Employment Eligibility Verification (Form I-9) under Section 274A of the Immigration and Nationality Act (INA). This policy only applied to employers and workplaces that were operating remotely. If there were employees physically present at a work location, no exceptions to the in-person verification of identity and employment eligibility documentation for Form I-9 were implemented at that time. From ICE website.

Basically, if someone is working remote-only, you were allowed to defer the physical examination required of Employment Eligibility Verification (Form I-9). You were not allowed to do so if employees were working on-site.

So far this rule has been extended upon every opportunity to do so, but those extensions have come to an end.

What Will Be…

The flexibility period is scheduled to end on July 31, 2023. If you have been taking advantage of the program, you will have until August 30, 2023 to do in-person employment document verification.

Hopefully you’ve kept a list of employees whose documents haven’t been inspected in-person. If not, now is a really good time to get moving on that task. Once you have that information put together, you need to figure out who is going to be the one to inspect the relevant documents.

Depending on the size of your company and the range of your remote employees, this may be a very easy or quite daunting task. If your employees are relatively close, you can assign a trusted employee to go out at do the job. If you are a larger company with a presence in more than one geographical area, you might assign regional authorized representatives to take care of it. In either case, it’s important to remember that employers are liable for any violations in connection with the form or the verification process. You will want to choose someone who can be very particular about detail and train them well on how the verification process has to be done.

Or you can choose to outsource the job to a law firm, a notary, or someone else that is legally able to offer this service. This is also a good method of dealing with the issue of the remote employees being scattered around the country.

In any case, the flexibility for I-9 verification is definitely coming to an end, so if you’ve been taking advantage of that COVID-era program, it’s time to get all your paperwork in order.

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Remote work also allows for a tremendous amount of flexibility…you can potentially start and end work at different times than normal, or take longer breaks in the middle of the day if you need to run an errand. That can lead to the feeling among the workers, though, that legally-required breaks might be something that can be ignored…but that is not the case.

Give Me A Break!

Since we are a Tennessee company, we’ll use that state’s laws to provide specifics…just remember that your employees will be bound by the laws of the state your company is headquartered in.

Tennessee law requires that if an employee is scheduled for 6 hours of work (or more) they must be given a 30-minute unpaid rest break. Most people think of this as the “lunch break.” There is an exception to this law, however…”if the nature of business provides many opportunities for employees to rest or take a break.” The very nature of remote work is that it lends itself to allowing extra opportunities for employees to rest.

If you aren’t sure if your remote workers have “extra opportunities to rest,” and would therefore be exempt from this law…you should probably talk to an attorney specializing in labor law. They would be the ultimate resource on that issue. Once you have the matter settled for your specific business, then you should document it. This is where I remind you (once again) that you should develop an employee handbook that contains the policies and procedures for your business. That way the employees can’t say they didn’t know…no matter what the decision is going to be.

If you don’t want to consult an attorney, then I would advise you to err on the side of caution…require the 30-minute meal break. If you’re using Gusto, you can require employees to clock in and out during each shift, including for their meal breaks, creating a legal record that they took the breaks. If they do not do so, you have the ability to see that and remind the employee that they are required to take the breaks. Doing so through email creates a “digital paper trail” that you have done your part to comply with the laws.

About That Digital Paper Trail

Remember that the digital paper trail works both ways…remote employees are protected by the same anti-discrimination laws as “in person” employees. Oftentimes it can be easier to prove workplace discrimination for remote employees simply because their emails, texts, and other communication methods create legal records they can present.

Again…it works both ways…in those instances where malicious employees try to file frivolous lawsuits for discrimination, you have access to the same legal records that can prove that no one in the company did anything wrong.

In Writing Or It Didn’t Happen

Whether it’s in your employee handbook or in a digital paper trail, it’s best to take the attitude of “put it in writing.” Word of mouth promises, admonitions, or harassment is hard to prove. But put it in writing and it’s hard to argue with.

Find a way to get electronic signatures on important documents…whether it’s an e-signed PDF or PandaDoc, you should use some way of establishing a method in your company of getting employees to e-sign for employee handbooks, write-ups, and anything else of legal importance.

Another protection for your company is to have a good way to back up emails and other forms of communication, so you are able to produce them upon demand. Talk to your IT professional about what would work best for your situation.

Remote employees are definitely here to stay and it’s up to employers to adapt to this new reality. Make sure you are staying in compliance with your local, state, and federal requirements for employees. And make sure you have ways to document and prove your compliance…in the end it protect you and the employees.

Reference: https://herlawyer.com/tennessee-labor-laws-for-remote-workers/

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The IRS announcement on June 9 was a frank and startling admission by the US government that gas prices really are out of control: they would be increasing the standard mileage rate deduction for the second half of 2022. While not completely unprecedented, this move is a little surprising.

It’s Not Every Day

Generally speaking, the IRS announces a business mileage reimbursement rate in the fall of each year and that rate is going to be good for the following calendar year. Since 1991 there are only been 4 previous times that the rate has been changed in the middle of a calendar year—1999, 2005, 2008, and 2011—and in 1999 it was actually decreased after the first quarter. The other times it was increased by a substantial rate each time, which reflects the nature of the move…it’s an emergency measure.

Money Matters

The other general rule of the mileage reimbursement rate is that it doesn’t move that much from year to year. In the 32 years on the chart I was looking at the rate increased by an average of 1.125 cents per year. It’s absolutely true that there are larger increases in the mix, but there are also some decreases in some years. The bottom line, though, is that the recent increase of 4 cents per mile is a sizable bump.

Who It Affects

If you own a business and use a vehicle in the operation of the business, you already know this is going to affect you. The standard mileage rate is designed to cover the costs that your business incurs on the vehicle, from gas to maintenance, insurance to depreciation. Instead of saving all your receipts for vehicle expenses, you just track your miles and expense a multiplier of that. Without an increase in the standard rate, it was starting to look like saving all your vehicle-related receipts would be a good idea…and if the gas prices keep going up, it still might be a good idea!

It also applies to any of your employees who use their personal vehicle for business purposes. While laws vary from state to state on if you must reimburse them for that use, doing so helps you to lower your business’s tax liability and it helps your employees with their monthly auto expenses. You really should be doing this for your employees…unless you’ve adjusted their salary to cover the expenses…in which case, good on you!

Is That Your Final Answer?

Three of the four times there has been a mid-year change in the mileage rate since 1991, there was another change for the next calendar year…usually a downward adjustment. Will that happen for the 2023 tax year? There’s really no way to know that, but the national average gas price just crested the $5/gallon mark for the first time in history last month…AFTER the decision was made to increase the standard mileage rate! While we’ve seen it drop a bit in the last couple weeks, some experts are still saying we will see a $6/gallon national average by Labor Day. Some of those same experts are predicting that prices will remain high for at least another year.

If they are correct, the 4 cent increase in the mileage rate is going to look pretty meager. It will take a good amount more to catch up with the financial burden business owners are having to deal with. By way of comparison, gas prices have increased more than 65% since the first of the year; this mileage rate increase was about a 6.4% increase. Because of varying mpg in vehicles, we are never going to see a 1:1 increase, but it does seem that another increase would be in order if gas prices stay elevated for the long term.

Need help with mileage reimbursements and bookkeeping? Southern Payroll & Bookkeeping handles payroll, HR compliance and bookkeeping for small and mid-sized businesses. See our bookkeeping services, book a free consultation or call (423) 207-2497.

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Employers with 15 or more employees, as well as organizations like employment agencies and labor unions, are considered “covered entities” and must comply with ADA regulations.

A recent email from Gusto, one of our partners, brought up a very interesting question:

An employee in a job that regularly requires lifting 50 pounds was injured away from work and says they now can only regularly lift 25 pounds. Can this employee be terminated?

What’s Essential?

Thinking about the specifics of the question in broader generalities gives us the answer to this question and shows how it can apply to other situations. The first thing to consider is “what is an essential function of the job?”

For the job in question, is it essential that someone can lift 50 pounds on a regular basis? A job in your company may require someone to be able to climb a ladder, walk 20,000 steps per day, or be able to drive a company vehicle. Those particulars may mean the employee in question needs to have use of their legs, be fairly active and in shape, or possess a valid commercial driver’s license.

If you examine the job and find that it can regularly be done without having to lift 50 pounds (in the first example), then realistically there’s no way you can consider that to be a fundamental requirement for the job.

Accommodations

If you do discover that what you consider an essential job function is indeed essential, then you must work with the employee to determine whether there is some reasonable accommodation you can make that would help them perform the task.

Is there a device that can assist in lifting 50 pounds and carrying it from point A to point B? If your company has a large property and the employee has to walk constantly to various places, might there be an advantage to having an electric cart to get around? Is it reasonable to get an employee training and properly licensed?

You might also consider if any of these conditions are temporary and a reassignment is a better option than either termination or accommodation.

Probably…but Be Cautious!

If you go through the above steps and discover that (1) the function you need the employee to do is essential and (2) there is no accommodation you can make that would not be an “undue hardship” for the business, then you probably can terminate that employee.

We are not legal counsel, but we have it on good authority that “undue hardship” can be tough to prove. Therefore, you may want to consult with your attorney before making the definitive choice to fire someone based on ADA regulations. If you go ahead and they decide to fight back, it could end up costing you more than making the accommodation would have!

As with any business decision, try to consider all the outcomes, both good and bad before you make a decision on this matter. And if you’re just not sure, talk to a professional in the field before you jump.

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So.. what does the new plan require, and what does it mean for both employees and employers? The short answer: it requires about 100 million American workers to either get a COVID-19 vaccine, or get tested at least weekly. If a person or business refuses to comply, they will face disciplinary action.

What This Means For Employers and Workers

The vaccine mandate focuses on four groups of workers and employers.

First, there are private employers with 100 or more employees. They must require their workers to get the coronavirus vaccine, or test them for the virus at least once a week. Failure to do so could result in significant fines.

Second is the focus on federal employees and federal contractors. Roughly 90% of federal workers will be required to get vaccinated. Also, for covered government workers, there will no longer be an option to opt-out of the vaccination requirement by getting regularly tested and social distancing.

Third is the teachers and staff from various federal education-related programs. This includes Head Start, Early Head Start, and schools operated by the Bureau of Indian Education and Department of Defense. They will all be required to get the vaccine.

Lastly, health care workers at facilities that receive either Medicaid or Medicare reimbursement will be required to get the vaccine.

Note: All workers subject to the requirements listed above are still eligible for religious or medical exemptions as recognized by law.

How Will The Mandate Get Implemented?

The Biden administration plans to implement these changes through the use of executive orders, as well as using the rulemaking authority of federal agencies.

The specifics as to how these new requirements will be imposed and enforced have yet to be determined.

As for agency rulemaking authority, there are at least two agencies at play here. The first is the U.S. Department of Health and Human Services. They will begin the rulemaking process to enforce the new vaccination requirement on Head Start and Early Head Start teachers and staff.

This second is the Occupational Safety and Health Administration (OSHA). OSHA is in the process of creating an emergency temporary standard. OSHA’s authorization to create an emergency temporary standard can apply when there is a threat to worker safety that poses a grave danger and is due to a toxic substance or new hazard (such as a viral pandemic).

As for how these requirements will be enforced, that is yet to be determined.

The Fact of the Matter

The White House has taken a major step in attempting to increase vaccination rates across the country. These new mandates would require around two-thirds of working Americans to get vaccinated (if they are not already), or face consequences. How the inevitable legal challenges and employee resistance efforts play out remains to be seen.

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