Friday, November 7, 2014

Third-Party Sick Pay Recap

The IRS has released the 2014 Form 8922, Third-Party Sick Pay Recap. At APA’s 9th Annual Capital summit, the IRS announced that, beginning with tax year 2014 (reports filed in 2015) , the IRS would take over responsibility for accepting and processing third-party sick pay recap reporting from the Social Security Administration (SSA; see PAYROLL CURRENTLY, Issue No. 4, Vol. 21). The form is available on the APA website at www.americanpayroll.org/members/Forms-Pubs/#tax.

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