50A.04.050  <<  50A.04.055 >>   50A.04.060

Federal income taxesWithholding.

*** CHANGE IN 2019 *** (SEE 1399-S.SL) ***
(1) If the internal revenue service determines that family or medical leave benefits under this chapter are subject to federal income tax, the department must advise an employee filing a new application for benefits, at the time of filing such application, that:
(a) The internal revenue service has determined that benefits are subject to federal income tax;
(b) Requirements exist pertaining to estimated tax payments;
(c) The employee may elect to have federal income tax deducted and withheld from the employee's payment of benefits at the amount specified in the federal internal revenue code; and
(d) The employee is permitted to change a previously elected withholding status.
(2) Amounts deducted and withheld from benefits must remain in the family and medical leave insurance account until transferred to the federal taxing authority as a payment of income tax.
(3) The commissioner shall follow all procedures specified by the federal internal revenue service pertaining to the deducting and withholding of income tax.
Site Contents
Selected content listed in alphabetical order under each group