Work & business3 min read
A payroll-tax recovery roadmap for small employers
Inventory overdue deposits, unfiled returns and current payroll obligations separately.
Read the guide18 guides · Read at your own pace
The tax guide library
A practical reading collection for small employers and responsible people facing payroll-tax problems. Start with the question closest to yours.
Records & preparation3 min read
A deposit problem is different from a filing problem
Reconcile payroll tax liabilities with the actual deposit dates and returns.
Read the guideRecords & preparation3 min read
Build a quarter-by-quarter payroll tax ledger
Match each tax period to wages, withholding, deposits and IRS balances.
Read the guideRecords & preparation3 min read
Which payroll amounts are trust-fund taxes?
Separate employee amounts held in trust from other employer liabilities.
Read the guideRecords & preparation3 min read
Responsibility and willfulness in a TFRP review
Build a factual timeline of financial authority and tax-payment decisions.
Read the guideWork & business3 min read
Prepare records for a payroll-tax responsibility interview
Organize accurate facts about who controlled payroll and company funds.
Read the guideNotices & next steps3 min read
Read an employer balance notice by tax period
Match the notice form and period to the company's actual payroll filings.
Read the guideWork & business3 min read
When a payroll return needs correction
Compare reported wages and tax with the payroll register before selecting a correction process.
Read the guideWork & business3 min read
Verify payroll-service deposits independently
Compare the service's reports with tax-account payment evidence.
Read the guideWork & business3 min read
Keep current payroll taxes separate from old debt
Create a forecast that includes upcoming deposits before proposing payments on arrears.
Read the guideUnderstanding your options3 min read
Payment-plan questions for an operating employer
Ask which business payment arrangement applies to the actual liability and entity.
Read the guideRecords & preparation3 min read
Employer compliance before an offer is considered
Check filing, estimated-payment and required payroll-deposit status before applying.
Read the guideWork & business3 min read
Prepare business financial information for collection review
Reconcile bank balances, receivables, assets and operating expenses.
Read the guideUnderstanding your options3 min read
Identify a failure-to-deposit penalty
Read which deposit requirement, period and amount the IRS says was missed.
Read the guideRecords & preparation3 min read
Administrative penalty relief for employer returns
Check the current AEP transition and the employer's compliance history.
Read the guideWork & business3 min read
Payroll tax debt after a business closes
Retain records and identify remaining business and possible responsible-person issues.
Read the guideNotices & next steps3 min read
A payroll-liability notice with appeal instructions
Identify the proposed action, response deadline and available review process.
Read the guideRecords & preparation3 min read
Questions for a payroll-tax representation proposal
Ask whether business debt, responsible-person issues and required return corrections are all in scope.
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