Fact Sheet 2013-9 Noting that there have been a number of cases of unscrupulous behavior by third-party payers of payroll taxes, IRS has issued a series of tips for employers who outsource their payroll duties. Background. A reporting agent (RA) is someone authorized by an employer to perform various payroll tax-related functions including filing payroll…

The new safe harbor provides an attractive option for taxpayers who qualify to deduct home-office expenses but want to avoid the burdensome compliance and substantiation requirements under the actual-expense method. It also may make sense to elect it where the taxpayer has lower amounts of actual home-office expenses, a smaller home office relative to the…

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