By Lisa Anderson, CPP
March marked the end of the 2017-2018 year, and we celebrated our volunteers at Awards Night. The new Board will take office this month, and will hit the ground running. I want to thank you for the opportunity to lead this great organization. I have learned so much. Best of luck to this great new Board, and I look forward to seeing where we go from here.
As I begin my term as your elected President, I would first like to take a moment to thank the Board Members who served our members but stepped down to provide opportunities for others to serve. Brenda Smith, our immediate past Membership Director, who served on the Board for many years and offered mentorship to me through my first few months on the board. Susan Warren, our immediate past Marketing Director, who provided us with many opportunities to help others in need and who made it FUN to wake up and be downtown at 5 a.m. to promote NPW to the Dallas/Fort Worth metroplex! And, Danielle LaFleur, our Immediate Past President, who served as a guidance counselor for both Lisa and the Board. We thank each of you ladies for your service and hope you will be proud of the work the new Board accomplishes!
I would also like to congratulate our members who were recognized at Awards Night and give a special thanks for your contributions to the Chapter!
Dallas Payroll Professional of the Year – Barbara Maxwell, CPP
Lifetime Achievement Award – Carolyn Huse, CPP
Outstanding Achievement – Chester Morgan, CPP
Premier Volunteer – Trisha Lindsey, CPP and John Colson, CPP
Meritorious Service - Beth Ryan
Special Recognition – Yvette Rodriguez
Friend of the Chapter – rapid! Paycard
I look forward to the year the Board is planning for the membership and the many opportunities we will provide for education and growth. However, we always welcome input from our members! Only you can inform us of the educational opportunities you need from us in providing speakers or one-day educational classes to support you and your growth.
This month brings forth our membership renewals. We hope you found value in your past membership, and look forward to having you join or renew your membership to take advantage of the many opportunities the Dallas Chapter offers.
As the Board kicks into action, you will see us enlist the help of our membership through committees. I encourage you all to take part in the success of the Chapter by serving on one of these committees. Whether your passion is speaking to guests to welcome them to our meetings; assist by reaching out to others to help grow our Chapter; being creative and assisting with our awards event; or just simply being a worker bee, we can use your help! Keep an eye out for our committee sign-up sheets in the future months.
Together, we can connect, grow and keep our Chapter strong!
Awards Night 2017-2018
Truly a night to remember, from our wonderful vendors who supported us so we could bring you this elegant event, to our award winners who we are so very proud, all the way to those who worked so hard to put this together and to YOU! our members and guest. This was a great night of celebration and fun.
Congrats to all our winners!
Barbara Maxwell, CPP – 2017-2018 Payroll Professional of the Year
Carolyn Huse, CPP – 2017-2018 Lifetime Achievement Award
Beth Ryan – 2017-2018 Meritorious Service Award
Evette Williams - 2017-2018 Special Recognition
Trisha Lindsay, CPP – 2017-2018 Premier Volunteer
John Colson, CPP – 2017-2018 Premier Volunteer
Brian Slowik, Rapid Pay Card – 2017-2018 Friend of the Chapter
Chester Morgan, CPP – 2017-2018 Outstanding Achievement
By Sheri Lewis, CPP
April Speaker: Bruce Waller Topic: Leadership
To receive RCH credit for the monthly meetings, you are now required to:
- Sign in upon arrival
- Complete the electronic survey sent out after the monthly meeting
Surveys will only be available to complete through midnight on the last day of the month in which the meeting was held.
By Martha Baxter
Welcome to April 2018 and our new chapter fiscal year. It’s renewal time! Please take time to update your profile and renew your membership. Renewals close on April 10, 2018. We are so excited about the changes that are underway. With new chapter guidelines from APA National, we have made slight changes to our membership descriptions and levels. Also as a result of those guideline changes, we have made an adjustment to our corporate membership.
Corporate members will now sign up under the new designation of either Regular (APA National Membership required) or Associate (No APA Membership). The chapter will be offering a discount for multiple members from the same corporation. Please contact [email protected] for more information.
- 3-5 Members receive $5.00 per person discount
- 6-10 Members receive $10.00 per person discount
We have added a Member Spotlight to our web page and we are proud to showcase April’s DAPA Member Spotlight on Francisco Collazo, CPP. Francisco received is CPP in September of 2017. Please check out the Member Spotlight section on Membership on the website. If you would like to nominate someone for the Member Spotlight, please reach out to a DAPA Focus Group member.
We have developed a DAPA Chapter Focus Group and if you are interested in joining this dynamic team, please reach out to one of our current members:
Carolyn Huse, CPP, Terri Watkins, CPP,
John Colson, CPP, Francisco Collazo, CPP or send us a note at [email protected].
By Teresa Mulkey, CPP
This month we complete our campaign for Community Partners of Dallas. At Community Partners of Dallas, their mission is to ensure safety, restore dignity and inspire hope for the abused and neglected children served by Dallas County Child Protective Services. From their Rainbow Room emergency resource center with critically-needed items for children in the care of CPS, to their Storyline, a phone line that children can call 24 hours a day just to hear a story, Community Partners of Dallas served more than 20,000 children last year through their programs.
Change for A Change
Beginning in April you will see the silver buckets are back as we continue our “Change for A Change” partnership with Williams Chicken in 2018. As a reminder your change will be used to purchase coats for less fortunate kids in Dallas.
By Jeanne Jackson, CPP
The Dallas Chapter APA education team has just completed our 2017 Mini Series which included an FPC Mini, CPP Mini and Calculations class. We hope the sessions were beneficial to each of the students taking their exams in the Spring. We wish them the best of luck on the exam!
On April 7th, we will begin our 2018 education programs at LaQuinta Grand Prairie with a CPP – Mastering Payroll Concepts series. This will be a 5 Saturday session offering 40 RCH. The FPC - Payroll Fundamentals class will immediately follow the completion of the Mastering Payroll series. This class will be 4 Saturdays and will offer 28 RCH. For those of you who prefer the Addison location, we will be repeating the same class series at the LaQuinta Addison in the summer of 2018.
We will continue to use The Payroll Source and Payroll Practice Fundamentals for our education classes and remember the book is included in the cost of the registration ????
We hope to see you in class!
We would like to congratulate Ashley Jourden and Tommy Windsor as the 2018 recipients of the Bonnie Brown and Misty Roper scholarships!!
If you have questions, please contact [email protected]
IRS Releases 2018 Form W-4, Expands Allowances Worksheet
The 2018 Form W-4, Employee’s Withholding Allowance Certificate, was released February 27 by the IRS and applies the same general approach to determining withholding allowances as did the 2017 form, despite the elimination of personal exemptions under the new law.
The agency also released the 2018 Publication 15-A, Employer’s Supplemental Tax Guide (Supplement to Publication 15, Employer’s Tax Guide); the 2018 Form 941, Employer’s Quarterly Federal Tax Return, and Form 941, Schedule R, Allocation Schedule for Aggregate Form 941 Filers (Rev. January 2018). Check out the IRS website for more info: https://www.irs.gov/.
IRS Releases Updated Withholding Calculator
An updated online calculator for use with the 2018 Form W-4, Employee’s Withholding Allowance Certificate, was released February 28 by the Internal Revenue Service. Employers should encourage employees to use the IRS withholding calculator to make sure their FITW is in line with the changes made by the Tax Cuts and Jobs Act. Check out the IRS website for more info: https://www.irs.gov/.
2018 PUBLICATION 15-B RELEASED
The Internal Revenue Service (IRS) has released the 2018 version of Publication 15-B (Employer's Tax Guide to Fringe Benefits), which contains information for employers on the employment tax treatment of various fringe benefits, including accident and health coverage, adoption assistance, company cars and other employer-provided vehicles, dependent care assistance, educational assistance, employee discount programs, group term life insurance, moving expense reimbursements, health savings accounts (HSAs), and transportation (commuting) benefits.
New tax legislation (P.L. 115-97). P.L. 115-97 contains significant revisions to the Internal Revenue Code. The publication was updated to include certain changes from P.L. 115-97.
P.L. 115-97 suspended the exclusion of qualified bicycle commuting reimbursements from employee's income for any tax year beginning after December 31, 2017, and before January 1, 2026.
P.L. 115-97 suspended the exclusion for qualified moving expense reimbursements by employers from employee's income for tax years beginning after December 31, 2017, and before January 1, 2026. However, the exclusion is still available in the case of a member of the U.S. Armed Forces on active duty who moves because of a permanent change of station. The exclusion applies only to reimbursement of moving expenses that the member could deduct if he or she had paid or incurred them without reimbursement. See Moving Expenses in Pub. 3, Armed Forces' Tax Guide, for the definition of what constitutes a permanent change of station and to learn which moving expenses are deductible.
Cents-per-mile rule. The business mileage rate for 2018 is 54.5 cents per mile. Employers may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, an employer may use the rate under the cents-per mile rule to value the personal use of a vehicle.
Click this link for more information: https://www.irs.gov/pub/irs-pdf/p15b.pdf
IRS Reminds Victims of Hurricane Maria of June Deadline
The deadline for filing 2017 payroll tax returns and paying any taxes due was extended to June 29, 2018, for victims of Hurricane Maria in Puerto Rico and the U.S. Virgin Islands, per the Internal Revenue Service. The previous deadline had been Jan. 31, and then was extended in January to June 29.
Per the IRS, employers in any of Puerto Rico’s 78 municipalities, starting Sept. 17, 2017, and those on the islands of St. Croix, St. John, and St. Thomas, starting Sept. 16, 2017, are subject to the relief.
Taxpayers located in the disaster area will have any interest, late-payment, or late-filing penalty that would otherwise apply for 2017 tax returns automatically abated. See the IRS website for more information https://www.irs.gov/.
2018 HSA FAMILY CONTRIBUTION LIMIT DECREASED
On May 4, 2017, the Internal Revenue Service (IRS) published Revenue Procedure 2017-37 which provides inflation-adjusted limits for Health Savings Accounts (HSAs) and high deductible health plans (HDHPs) for calendar year 2018.
On March 5, 2018, the IRS announced a reduction to the 2018 contribution limit for an individual with family coverage under an HDHP from $6,900 (as previously announced in Revenue Procedure 2017-37) to a new limit of $6,850.
The reason for the reduction is a provision in the Tax Cuts and Jobs Act (signed into law on December 22, 2017), which replaces the use of the consumer price index (CPI-U) as the inflation adjustment with what is commonly referred to as the “chained consumer price index” (C-CPI-U) for indexing dollar thresholds applicable to HSAs.
Updated Compliance Guide Addresses Payroll Card Rules
An updated small-entity compliance guide was published March 13 by the Consumer Financial Protection Bureau to reflect changes that were incorporated into the bureau’s Prepaid Rule.
The Prepaid Rule (2018 Prepaid Amendments), which was released Jan. 25, creates protections for prepaid accounts, including payroll cards.
The compliance guide was updated to reflect the extension of the Prepaid Rule’s effective date to April 1, 2019, from April 1, 2018. The guide also includes changes and clarifications included in the Prepaid Rule, including miscellaneous administrative charges.
Employers generally coordinate with a bank to set up a payroll debit card program. The bank that issues the cards and holds the funds loaded onto the card is responsible for many of the final rule’s disclosure requirements.
IRS to Revise W-4, Withholding Calculator, Publications for 2019
A redesigned form W-4, updates for two publications offering guidance to employers, and improvements to the online withholding calculator are among the changes the IRS plans to make for the 2019 tax filing season.
For the 2019 filing season, the IRS will redesign form W-4 to conform with the changes of the new tax law. Publication 15-1, Employer’s Supplemental Tax Guide, and Publication 15-B, Employer’s Tax Guide to Frings Benefits, will also be updated, along with the withholding calculator, per the IRS representative speaking at the American Payroll Association’s annual Capital Summit in Washington.
New York Employer Payroll Tax Proposed
The New York State Department of Taxation and Finance (DTF) has issued a report detailing several employer payroll tax options under consideration in response to Gov. Andrew Cuomo’s state budget proposal to restructure the state tax system. The goal is to offset the negative effects of the Tax Cuts and Jobs Act on New York taxpayers. Certain provisions of the TCJA, including a cap on the amount of state and local income and property taxes that individuals can deduct from their federal taxable income, will effectively raise federal taxes in “high-tax” states like New York.
North Dakota Releases 2018 Withholding Tables
The 2018 North Dakota percentage method withholding tables were released Feb. 26 by the state tax commissioner. The new tables are to be used for wages paid in 2018. Wages paid before Feb. 26 do not need to be adjusted.
The state plans to continue using the annual federal withholding allowance, which increased to $4,150 from $4,050 for 2018, as well as the number of allowances claimed on federal Form W-4, Employee’s Withholding Allowance Certificate, the office said.
The supplemental withholding rate is to remain 1.84 percent, the office said. The wage thresholds for the five income tax brackets also were adjusted.
Oregon Releases Forms for New Transit Payroll Tax
The forms for the new Oregon transit payroll tax, effective July 1, 2018, were released March 15 on the website of the state revenue department.
The tax withholds 0.1 percent of wages from state residents and nonresident workers. The forms consist of Form OR-STT-1, Oregon Quarterly Statewide Transit Tax Withholding Return; Form OR-STT-2, Statewide Transit Tax Employee Detail Report; Form OR-STT-A, Oregon Annual Statewide Transit Tax Withholding Return; and Form OR-STT-V, Oregon Statewide Transit Tax Quarterly Payment Voucher and Instructions.
The first quarterly return for the tax is due Oct. 31, 2018, for the third quarter of 2018, while the annual return is due Jan. 31, 2019. A quarterly return must be filed even if there was no payroll during the quarter.
Oregon Earned Income Tax Credit Notification
A rule requiring Oregon employers to notify employees about state and federal earned income tax credits was approved Feb. 13 by the state Bureau of Labor and Industries.
Starting with tax year 2018, employers must provide the notice to employees with federal Form W-2, Wage and Tax Statement, whether the form is delivered by hand, through regular mail or e-mail, or by another electronic method, the rule said. See the state website for more information http://www.oregon.gov/boli/WHD/Pages/index.aspx.
South Carolina Shifting to New Unemployment Tax Portal
Starting March 26, 2018, South Carolina employers are to use a new portal to electronically file unemployment tax and wage reports and pay unemployment taxes, the state Department of Employment and Workforce said on its website March 14.
The new portal, State Unemployment Insurance Tax System (SUITS), is to replace the South Carolina Automated Tax System, which would no longer be available for unemployment tax and wage report filing starting March 18. Employers also would not be able to file such reports or pay unemployment taxes through South Carolina Business One Stop starting March 18.
Employers will need to create new usernames and passwords to use SUITS, but up to 10 years of account information from the old system is to be available. See the state website for more information https://www.dew.sc.gov/employers/suits.
West Virginia Changes W-2 Deadline, Electronic Filing Threshold
Starting with tax year 2018 returns filed in 2019, the West Virginia deadline for filing annual reconciliation returns is Jan. 31, moved up from Feb. 28, under a bill (S.B. 338) signed March 20 by Gov. Jim Justice (R).
The measure also requires employers to file withholding returns electronically if they are filing for at least 25 employees or use a payroll service, effective for tax periods starting Jan. 1, 2018, and later. The previous threshold was 50 employees.
The bill is to be effective June 1. For more information visit this website: http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=338&year=2018&sessiontype=RS&btype=bill.