APA's Top Payroll Questions & Answers for 2020 - 61

2.	 If wages are paid to a deceased employee's estate or legal
representative after the employee dies but in the year of
death, the wages are not subject to federal income tax
withholding but they are subject to social security, Medicare,
and federal unemployment taxes. Accordingly, the employer
must report the social security and Medicare wages and
the amounts withheld on the deceased employee's Form
W-2 in Boxes 3 to 6. The amount of taxable income should
be reported only in Box 3 (Other) of Form 1099-MISC,
Miscellaneous Income, in the name of the beneficiary who
received the payment
Most states also regulate wages owed to deceased employees in
terms of the amount that employers can pay before the employee's
estate is administered, who the wages may be paid to, and the
conditions that must be met before payment can be made. Your
company should check the law in the state in which it operates to
determine whether to pay wages to a deceased employee's surviving
spouse or legal representative.
The Payroll Source®, §§3.4-30, 8.12-1, provides detailed
information about the reporting requirements for payments of wages
for a deceased employee in the year of death and in a year after the
year of death. Table 2.6 of APA's Guide to State Payroll Laws provides
detailed state-by-state information about state income tax withholding
and reporting and to whom a deceased employee's wage is made
payable.

EINs and BSO registration (SSA)

Q.

My employer has two federal employer identification numbers (EINs).
To register for BSO, we must use our personal name and SSN, and
only one person can be linked to an employer. Can we register a
different person for each EIN, or must we register the same person for
both? How do we create a redundancy system in case the registered
person becomes incapacitated?

61

Depositing and Reporting Withheld Taxes

8

APA's Top Payroll Questions & Answers for 2019



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APA's Top Payroll Questions & Answers for 2020

Table of Contents for the Digital Edition of APA's Top Payroll Questions & Answers for 2020

Table of Contents
APA's Top Payroll Questions & Answers for 2020 - Intro
APA's Top Payroll Questions & Answers for 2020 - Cover1
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APA's Top Payroll Questions & Answers for 2020 - Table of Contents
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