W-2 & W-4 Payroll Regulatory Reporting Update - 2025
Author: Miles Hutchinson
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Law Updates for EAs and OTRPs
1 hour Federal Tax Updates for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Learn the latest updates on Form W-4 and Form W-2 wage and withholding reporting. This course will prepare your staff for this filing year, improve your employee reporting set-up and maintenance practices, and reduce your risk of complaints from the IRS. Experienced businessman Miles Hutchinson will review the current law and regulations regarding the filing of Forms W-2 and will provide practical guidance in these areas that have become the subject of increasing IRS scrutiny.
Publication Date: October 2025
Designed For
This course will be invaluable for Accountants, CFOs, Payroll personnel, Human Resources, Accounts Payable personnel, Tax Managers and Attorneys.
Topics Covered
- Law Update — Impacts
- Form Update
- W-4 Name/# Verification Methods
- Penalty Update
- Electronic Distribution of W-2s
- Year-End Reconciliation
- Effecting Corrections to W-2s
- Best Practices
Learning Objectives
- Identify the latest updates on Form W-2 and Form W-2 wage and withholding reporting
- Recognize how to prepare your staff for this filing year
- Identify employee reporting set-up and maintenance practices
- Recognize how to reduce your risk of complaints from the IRS
- Identify the dollar limitation used in the definition of a highly compensated employee for nondiscriminatory testing in 2025
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
Basic understanding of W-2 & W-4 Payroll
Advance Preparation
None
