Sometimes what appears clear to us isn’t so clear to others. Such is the case with the One Big Beautiful Bill Act’s overtime provision and premium pay.

W-2 changes for 2026, tax guidance for employees, federal agency webinars and more to wrap up the week.

Glitches, status definitions and answers to common questions.

An audit provides a cautionary tale about the interaction of S corps and personal income tax liability. If you work for an S corp, you might want to pass this along to the C-suite.

IRC § 7502(a), the mailbox rule, states that mail is timely filed if it’s postmarked on or before the due date. But now you can’t know the postmark date unless you get on line at the post office and ask the clerk behind the counter to hand stamp the postmark.

Check your pay coding for overtime and check it again. Your pay coding must report employees’ time-and-a-half federal overtime on their pay statements and also be able to tease out the half-time premium for W-2 reporting purposes.

The latest on W-2s, tax-filing season, new tax bills and more in our first 2026 wrap.

“This year I’m going to save more for emergencies” is a common enough New Year’s resolution. Unfortunately, we all know what happens to almost all New Year’s resolutions. Saving more for emergencies can be so daunting it hits the dustbin of resolutions quickly. It doesn’t need to be this way. You ca

Nothing says Happy New Year better than a raft of opinion letters from the Department of Labor. The letters cover the Fair Labor Standards Act and the Family and Medical Leave Act.