Reference Assets
IRS ERC examination 2026
Documentation files, Form 941-X, Form 8453-EMP, Letter 105-C, denials, and reconsideration.
ISO disqualifying disposition example
Hypothetical Microsoft employee W-2 plus 1099-B reconciliation with Form 3921 and Form 8949.
Solo 401(k) vs SEP IRA 2026
2026 contribution math, SECURE 2.0 catch-up rules, mega-backdoor Roth, and beneficiaries.
Quarterly estimated tax 2026
Safe harbor math, Form 2210, annualized income, due dates, and real IRS interest rates.
Restaurant payroll tip credit tax guide 2026
FLSA tip credit, tip pooling, IRS Pub 531, Form 8027, and allocated tip reporting.
Construction payroll 1099 vs W-2 classification guide
IRS Pub 1779, DOL WHD economic reality, joint employer risk, and Davis-Bacon payroll.
Freelance self-employment tax quarterly payments guide
Form 1040-ES, Pub 505 safe harbor rules, and 15.3 percent self-employment tax.
Healthcare payroll FICA and Medicare guide
Medical practice payroll, ACA Forms 1095-B/C, and Additional Medicare Tax.
Nonprofit payroll tax exemption guide
501(c)(3) FUTA exemption, FICA election, Section 218, IRS Pub 15, and Pub 557.
2026 Federal Payroll Tax Rates
IRS Pub 15 rates, Social Security wage base, Medicare, FUTA, income tax brackets, and EITC.
Tax Software Comparison 2026
TurboTax, H&R Block, FreeTaxUSA, TaxAct, and IRS Free File compared by form support and cost bucket.
LLC vs S Corp Payroll Tax Strategies
Reasonable salary, Form 2553, self-employment tax, and salary-versus-distribution examples.
ISO vs NQSO Stock Option Tax Guide
AMT, Form 3921, 83(b), payroll withholding, vesting schedules, and sale examples.
US Expat Payroll Tax Guide
Publication 54, Form 2555, Form 1116, FATCA, FBAR, and totalization agreement planning.
State Payroll Tax Comparison Table 2026
Sortable state-by-state payroll tax table for all states, DC, and Puerto Rico.
Payroll Tax Deadlines Calendar 2026
Federal payroll deposit and filing dates plus state due-date reference links.
Payroll Tax Penalty Calculator Guide
IRS failure-to-deposit, failure-to-file, and failure-to-pay penalty guide with examples.
Employee vs Contractor Classification Guide
IRS common-law factors, DOL economic reality guidance, ABC test overview, and misclassification risks.
2026 US Payroll Tax Statistics
BLS, IRS, and SSA data compilation: wages, withholding, employer taxes, wage base.
ERC claim guide 2026
Form 941-X step-by-step, eligibility tests, gross receipts decline, and PPP wage allocation.
FEIE 2026 walkthrough
Form 2555, bona fide residence vs physical presence, housing exclusion, totalization.
LLC vs S-Corp SE tax walkthrough
Reasonable salary, FICA savings math, Form 2553 election timing, audit risk.
Multistate payroll tax nexus
Wayfair-era remote-worker withholding, reciprocity, and convenience-of-employer states.
R&D payroll-offset credit
Form 6765, IRC §41(h) qualified small business election, $500K Social Security offset.
Section 179 deduction 2026
2026 expensing limit, phase-out threshold, bonus depreciation interaction, vehicle caps.
SECURE 2.0 Roth 401(k) 2026
Mandatory Roth catch-up for $145K+ wages, auto-Roth on matches, plan-amendment timing.
Sole prop vs LLC vs S-Corp
SE tax exposure, QBI eligibility, payroll cost, and audit profile compared.
Why we cite IRS Pub 15-T
Methodology notes from two years of payroll content: how we resolve source conflicts.
How These Resources Fit Together
Use the federal rates page for FICA, FUTA, federal brackets, and EITC data. Use the state comparison table and individual state pages to check state withholding. Use the deadline calendar to plan deposits and returns. Use the penalty guide when a deposit or return may be late. Use the worker classification guide before deciding whether a worker belongs in payroll at all.