{"disclaimer":"Checkmate Payroll is a private technology platform and does not represent, or have any affiliation with, any government entity. All tax calculations are based on public government documentation.","pdf_notice":"Checkmate Payroll is a private technology platform, not a government entity. Calculations based on public IRS/SSA documentation.","tagline":"Not tax advice. Consult a licensed CPA.","sources":[{"name":"IRS Publication 15-T — Federal Income Tax Withholding Methods","url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","used_for":"Federal income tax withholding, percentage method and wage brackets"},{"name":"Social Security Administration","url":"https://www.ssa.gov","used_for":"FICA — Social Security and Medicare rates and wage bases"},{"name":"IRS Publication 15 (Circular E) — Employer's Tax Guide","url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","used_for":"Deposit schedules, employment-tax rules and record retention"},{"name":"IRS Form 941 and instructions","url":"https://www.irs.gov/forms-pubs/about-form-941","used_for":"Quarterly federal return, lines 1-15 and Schedule B"},{"name":"IRS Form 940 and instructions","url":"https://www.irs.gov/forms-pubs/about-form-940","used_for":"Annual FUTA return, wage base, credit reduction and Schedule A"},{"name":"SSA Publication 42-007 — EFW2 (W-2 electronic filing)","url":"https://www.ssa.gov/employer/EFW2%26EFW2C.htm","used_for":"The 512-byte W-2 wage file uploaded at ssa.gov/bso"},{"name":"SSA Publication 42-014 — EFW2C (W-2c corrections)","url":"https://www.ssa.gov/employer/EFW2%26EFW2C.htm","used_for":"The 1,024-byte correction file for W-2c"},{"name":"IRS Information Returns Intake System (IRIS)","url":"https://www.irs.gov/filing/e-file-forms-1099-with-iris","used_for":"1099-NEC electronic filing and corrections"},{"name":"New York Publication 72.5 — NYS-45 upload specification","url":"https://www.tax.ny.gov/pdf/publications/withholding/pub72_5.pdf","used_for":"New York quarterly wage reporting file, Parts A, B and C"},{"name":"California EDD — DE 9C wage reporting (ICESA)","url":"https://edd.ca.gov/en/payroll_taxes/file_and_pay/","used_for":"California quarterly wage file, 275-position ICESA records"},{"name":"U.S. Department of Labor — FLSA overtime","url":"https://www.dol.gov/agencies/whd/flsa","used_for":"Overtime at 1.5x after 40 hours in a workweek"}]}