2020 Form W-4 and Form W-4N

2020 Form W-4 and Form W-4N

 

LUTZ BUSINESS INSIGHTS

 

2020 form w-4 and form w-4n

The 2020 Form W-4, Employee’s Withholding Certificate, is very different from previous versions.

A copy of the new form can be downloaded here:  https://www.irs.gov/pub/irs-pdf/fw4.pdf

An employer cannot require an employee to complete a new Federal Form W-4 if they received payment of their first wages on or before 12.31.19 unless the employee wants to adjust their withholding.

Who is required to complete a 2020 Federal Form W-4:

  • All new employees whose first wages are paid on or after January 1, 2020
  • Workers who want to adjust their post-2019 income tax withholding

Before completing the 2020 Form W-4, employees should read the instructions that are included with the form. The most significant change is that an employee no longer indicates the number of exemptions or withholding allowances on the form.

Employees must complete Steps 1 and 5. Steps 2, 3, and 4 are optional, but completing them will help ensure that the employee’s federal income tax withholding will more accurately match the employee’s anticipated tax liability.

  • Step 1 is personal information including name, address and anticipated filing status;
  • Step 2 is for households with multiple jobs;
  • Step 3 is used to claim tax credits for dependents;
  • Step 4 is for other adjustments (additional income such as interest and dividends, itemized deductions that exceed the standard deduction, and extra tax an employee wants withheld);
  • Step 5 is to sign the form

The IRS takes privacy seriously and suggests that, if an employee is worried about reporting income from multiple jobs in Step 2 or other income in Step 4(a), the employee can enter an additional withholding amount in Step 4(c). To determine the additional withholding amount, the employee can use the withholding estimator www.irs.gov/W4App.  The worksheets are not to be filed with the employer

An employer’s treatment of newly hired employees who do not file a valid Form W-4 depends on when wages first are paid. New employees who are first paid wages in 2020 and do not provide a valid 2020 Form W-4 are to be withheld with a filing status of single with no adjustments on a 2020 Form W-4. This treatment includes employees hired in 2019 if the first payment occurs in January. Employees who are first paid wages before 2020 and do not file a valid Form W-4 are to be withheld with a filing status of single and zero withholding allowances on a Form W-4 issued before 2020.

The IRS has designed the withholding tables so that they will work with both the new and prior year forms W-4.  Most accounting systems will also work with both the new and prior forms.  Employers can reference Publication 15-T, Federal Income Tax Withholding Methods, a new publication that describes how to manually calculate withholding.

Please note: if an employee is not required to submit a new form and does not submit a new 2020 Form W-4, the employer should continue withholding based on the employee’s previously submitted Form W-4.

Common areas of confusion – 2020 Form W-4:

  • Step 2(c)- If an employee is in a two-earner household and they opt to check the box in Step 2(c) both spouses should check the box on their respective Form W-4, but only one of them should fill out Step 3 and Step 4 of the form.
  • Step 4 (b) – “deductions other than the standard deduction” – employees should ensure they enter expected deductions in excess of the standard deduction amount not their total deductions

For additional information, below is a link to frequently asked questions: https://www.irs.gov/newsroom/faqs-on-the-2020-form-w-4

Form W-4N

Nebraska introduced a state withholding certificate for use starting in 2020.  The state of Nebraska developed this form due to the significant differences between federal and Nebraska laws.

A Form W-4N is required to be submitted by an employee whenever the employee submits a Federal Form W-4 on January 1, 2020 or later. 

If an employee has not submitted a valid Form W-4N when required, the employer must withhold at the highest State of Nebraska tax rate, 6.95%, as if the employee was single with no allowances.

RECENT POSTS

2020 Form W-4 and Form W-4N

2020 Form W-4 and Form W-4N

The 2020 Form W-4, Employee’s Withholding Certificate, is very different from previous versions. A copy of the new form can be downloaded here…

read more
Financial Market Update + 1.21.2020

Financial Market Update + 1.21.2020

By all accounts, 2019 was an excellent year for investors. Unless you hid your cash in your mattress, you likely earned a positive return on investment. Even if you hid your cash, you still didn’t lose money…

read more
5 Tax Tips for Manufacturers

5 Tax Tips for Manufacturers

The manufacturing industry creates millions of jobs for the citizens and pays billions of dollars in taxes to the government. In return, the IRS rewards manufacturers with numerous tax benefits…

read more

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OMAHA

13616 California Street, Suite 300

Omaha, NE 68154

P: 402.496.8800

HASTINGS

747 N Burlington Avenue, Suite 401

Hastings, NE 68901

P: 402.462.4154

LINCOLN 

601 P Street, Suite 103

Lincoln, NE 68508

P: 531.500.2000

GRAND ISLAND

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Grand Island, NE 68803

P: 308.382.7850

Financial Market Update + 1.21.2020

Financial Market Update + 1.21.2020

FINANCIAL MARKET UPDATE 1.21.2020

STORY OF THE WEEK

CASH CAN BE RISKY

By all accounts, 2019 was an excellent year for investors. Unless you hid your cash in your mattress, you likely earned a positive return on investment. Even if you hid your cash, you still didn’t lose money!  

2019 Returns by Asset Class

Source: Morningstar direct. Stocks were represented by the Russell 3000, bonds by the Bloomberg Barclays Aggregate Bond Index, Money markets by the Morningstar Taxable Money Market Fund Category, mattress was a Sleep Number 360® Special Edition Smart Bed.  

This snapshot of the market misses a crucial point, however, as it ignores the impact of inflation. People invest money today, so they can A) increase the quantity of goods and services that can be purchased in the future, and B) offset the impact of price increases over time (inflation). If the rate of inflation exceeds the return on an asset, the result is a loss of purchasing power. What ultimately matters for investors, is what happens to the purchasing power of their assets. The chart below illustrates the asset class returns after adjusting for inflation.

 

2019 Returns by Asset Class (Inflation-Adjusted)

Source: Morningstar direct. Stocks were represented by the Russell 3000, bonds by the Bloomberg Barclays Aggregate Bond Index, Money markets by the Morningstar Taxable Money Market Fund Category, mattress was a Sleep Number 360® Special Edition Smart Bed, inflation was the Consumer Price Index for All Urban Consumers (CPI-U)   

While the inflation adjusted-return, also referred to as the “real” return, remained positive for stocks and bonds, money market funds (invested cash) and your mattress (idle cash) lost value in terms of actual purchasing power. I would include traditional checking, savings, and brokerage sweep accounts as idle cash. Their returns were closer to what you would earn keeping money in your mattress versus a money market fund (or similarly high yielding account). The Consumer Price Index (CPI), a popular measure of inflation, increased by 2.3% in the 12 months ending last December, and has been trending higher. Meanwhile, the Federal Reserve lowered interest rates three times last year, which lowered the prospective return on invested cash. Even longer term bonds carry yields below the current level of inflation (see the Yield Curve Comparison chart in the Markets at a Glance section). The bottom line is even the most conservative investors can benefit from owning at least a little bit of stocks in their portfolio, given the risk imposed by inflation on future purchasing power.

WEEK IN REVIEW

  • Last week was positive for markets with most major asset classes gaining, and major U.S. equity indices reaching all-time highs. The S&P 500 has closed at a new high in six of the twelve trading sessions thus far in 2020.
  • The largest news from last week related to the signing of the trade deal between the U.S. and China. The deal is more like a ceasefire, as it does not address some of the trickiest issues on the table. The market response to the signing was muted, as most of the gains came on the announcement that the two sides were close to a deal.
  • As we move into the new week, fears have surfaced related to a spreading virus in China (reminiscent of SARS in 2002) that could impact travel and tourism heading into the Lunar New Year (Asia’s busiest travel period of the year). Additionally, Moody’s Investors Service downgraded Hong Kong’s credit rating in the wake of ongoing social unrest in the city. On Friday we will get a flash (early) look at activity in the manufacturing and services sectors when data provider Markit publishes their Purchasing Manager Indices (PMI).

HOT READS

Markets

  • Is This As Good As It Gets For the Stock Market? (Irrelevant Investor)
  • China Trade Deal Looks Like a ‘Modest Positive.’ But Large Uncertainties Remain (Barron’s)

Investing

  • You Bet! (Howard Marks) Similarities between investing and games of chance (gambling)
  • Apple and Microsoft Are Dazzling Investors. That Won’t Last (Zweig)
  • Reports of Value’s Death May Be Greatly Exaggerated (Research Affiliates)
  • CASPERhaps (Scott Galloway) Prof Galloway doubts Casper can IPO

Other

  • Good Science, Bad Science, Pseudoscience: How to Tell the Difference (Farnam Street)
  • The Secretive Company That Might End Privacy as We know It (NYT)
  • Visualizing the Biggest Risks to the Global Economy in 2020 (Visual Capitalist)

LFS BLOG

  • Are We Headed for a Recession? (Lutz.us)
  • Is Value Investing Dead? (Lutz.us)
  • Why Investors Should Own International Stocks (Lutz.us)
  • 3 Things All Investors Should Know (Lutz.us)

ECONOMIC CALENDAR

Economic Calendar

Source: MarketWatch

MARKETS AT A GLANCE

Source: Morningstar Direct.

Source: Morningstar Direct.

Source: Treasury.gov

Source: Treasury.gov

Source: Treasury.gov

Source: Treasury.gov

Source: FRED Database & ICE Benchmark Administration Limited (IBA)

Source: FRED Database & ICE Benchmark Administration Limited (IBA)

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ABOUT THE AUTHOR

402.763.2967

jjenkins@lutz.us

LINKEDIN

JOSH JENKINS, CFA + SENIOR PORTFOLIO MANAGER & HEAD OF RESEARCH

Josh Jenkins is a Senior Portfolio Manager & Head of Research at Lutz Financial with over nine years of investment experience. He is responsible for assisting clients in the construction, selection, and risk assessment of their investment portfolios. In addition, Josh will provide on-going research and trade support.

AREAS OF FOCUS
  • Asset Allocation & Portfolio Management
  • Investment & Market Research
  • Trading
AFFILIATIONS AND CREDENTIALS
  • Chartered Financial Analyst (CFA)
  • Chartered Financial Analyst Institute, Member
  • Chartered Financial Analyst Society of Nebraska, Member
EDUCATIONAL BACKGROUND
  • BSBA, University of Nebraska, Lincoln, NE

P: 402.827.2300 | F: 402.827.2319 | E: contact@lutzfinancial.com | 13616 California Street | Suite 200 | Omaha, NE 68154

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5 Tax Tips for Manufacturers

5 Tax Tips for Manufacturers

 

LUTZ BUSINESS INSIGHTS

 

5 tax tips for manufacturers

jim honz, tax shareholder

 

The manufacturing industry creates millions of jobs for the citizens and pays billions of dollars in taxes to the government. In return, the IRS rewards manufacturers with numerous tax benefits.

Your business may not be eligible for every credit, but chances are you are missing out on some opportunities applicable to your practice. If you are a manufacturer, below are some of the most lucrative tax benefits that you should explore.

 

R&D Tax Credit

Many qualifying manufacturers don’t take advantage of research and development (R&D) tax credits offered by the government. The reason is the widespread misconception that R&D tax credit is a reward for manufacturing alone. Conversely, you can qualify for efforts like creating a new product line, implementing a new system, and so on.

According to the Economic Recovery Tax Act of 1981, any business that designs, develops, or improves a product or process is eligible for the R&D tax credit. The entity can enjoy a dollar-for-dollar reduction in federal tax liability.

Qualifying expenses could be anything a firm does to make products better and more affordable. You can claim the R&D tax credit for supplies, labor, time, and other expenses related to manufacturing or improving a product or system.

 

Export Incentives

The government offers export incentives to encourage industries to export some types of products and services. The main purpose of the boost is to maintain the competitiveness of domestic products in the global market. By setting up favorable legal measures and tax programs for businesses, firms within the national economy can access foreign markets cost-effectively. 

One of the major export tax incentives includes a company’s ability to form an IC-DISC. Any organized, legal entity can elect to become an Interest Charge Domestic International Sales Corporation (IC-DISC) by filing Form 4876-A. Generally, the 2 main benefits of an IC-DISC are (1) an opportunity to convert ordinary income to qualified dividend income and (2) an opportunity to defer income on qualifying export sales.  These are considerable tax incentives for U.S. manufacturers that export products. These are just a few of the favorable tax incentives an IC-DISC will reap.

In other words, export incentives are like kickbacks to exporters. Other examples include low-cost loans, direct payments, subsidies, and more. 

The government’s deliberate move to collect less tax from exporters enables firms and industries to lower their global prices. Domestic consumers might end up paying more for products than foreign customers. But here’s the catch. Local goods become more affordable and popular internationally.

 

100% Expensing Deduction for Property

The 2017 Tax Cuts and Jobs Act (TCJA) amended tax laws in ways that affected virtually every business entity. There were changes in income tax rates for pass-through business owners and limits on some deductions, among other variations. Since the adjustments, small business taxpayers can expense a remarkable cost of certain business assets.

One tax benefit that no manufacturer should miss is the 100% depreciation deduction for the first year. It covers depreciable business assets whose recovery period doesn’t exceed 20 years. Items like computers, appliances, machinery, equipment, and furniture may qualify. Other allowable assets though under restrictions are film, TV, and theatrical productions, as well as used qualified property.

You can elect to expense the cost of any of your Section 179 property and deduct it in the year you placed the asset into service. The tax law caps the deduction at $1 million to a maximum phase-out threshold of $2.5 million.

Among the items included in Section 179 property include office and business equipment, machinery, livestock, and qualified, elected real property. You can categorize certain improvements made to commercial property as qualified real property.

 

QBI Deduction for Qualified Business Income

While C corporations enjoy a federal income tax flat rate of 21%, they are subject to double taxation. That is, they pay income tax for earning an income, and an additional tax when paying dividends or selling shares. The TCJA, however, substantially reduces the income tax rate for C corporations and spares them the alternative minimum tax (AMT).

Owners of Pass-through entities don’t qualify for the above-mentioned income tax rate, but they may be eligible for the qualified business income (QBI) deduction. QBI deduction is currently accessible to non-corporate owners of qualified business entities.

The deduction for the manufacturing industry is generally 20% of QBI, subject to some conditions. Manufacturers who operate sole proprietorships, partnerships and S corporations can take advantage of this tax benefit.

QBI is the business owner’s portion of items of taxable gain, loss, deductions, and income from a qualified business, without AMT adjustments. It excludes investment-related items, reasonable owners’ compensation, and payments to the pass-through entity owners. The IRS treats your QBI deduction as an allowable itemized deduction on your return, though you don’t need to itemize it to claim.

 

State Income Tax Nexus

Businesses operating in states with high state income tax rates can sometimes achieve considerable tax savings by taking advantage of state income tax nexus rules. Your overall tax rate can potentially reduce if you spread your practice to more business-friendly states.

Various states have different nexus rules, but they all revolve around factors such as your sales, property within the state, and payroll. You can grow your opportunities for tax benefits by building more ties and relationships in the states in which you operate. For example, hiring workers and facilities, signing new contracts, and so forth.

The federal and state governments offer manufacturers various tax benefits to help them thrive. Though the incentives are unlimited, not all of them apply to every business model. Working with an accounting professional will help you to discover and apply all the lawful tax breaks relevant to your business. Contact us if you have any questions.

ABOUT THE AUTHOR

Jim Honz

402.492.2121

jhonz@lutz.us

JIM HONZ + TAX SHAREHOLDER

Jim Honz joined the firm in 1984 and currently serves as a Tax Shareholder. His areas of expertise include export tax incentives (IC-DISCs), choice of business entity, and methods of accounting (including Lifo Inventory). In addition, Jim works with tax-exempt organizations on tax and organizational issues.

AREAS OF FOCUS
AFFILIATIONS AND CREDENTIALS
  • American Institute of Certified Public Accountants, Member
  • Nebraska Society of Certified Public Accountants, Member
  • Certified Public Accountant
  • Silver Medal on CPA Exam for second highest score
EDUCATIONAL BACKGROUND
  • BSBA in Accounting, Creighton University, Omaha, NE
COMMUNITY SERVICE
  • Catholic Charities, Past Board Member/President
  • Nebraska Organ Recovery System, Inc., Board Member/Treasurer
  • Creighton University Financial Advisory Committee, Past Alumni Member Appointed by CU President
  • St. Wenceslaus Church, Elected Parish Council Member (Vice President), Chairman of Finance Committee
  • Creighton University Accounting Department, Past Advisory Board Member
  • SIDs 398 (Pacific Springs) & 189 (Georgetown), Elected Trustee/Chairman
  • NSCPA, Political Education Committee Member

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OMAHA

13616 California Street, Suite 300

Omaha, NE 68154

P: 402.496.8800

HASTINGS

747 N Burlington Avenue, Suite 401

Hastings, NE 68901

P: 402.462.4154

LINCOLN 

601 P Street, Suite 103

Lincoln, NE 68508

P: 531.500.2000

GRAND ISLAND

3320 James Road, Suite 100

Grand Island, NE 68803

P: 308.382.7850

Interviewing 101

Interviewing 101

 

LUTZ BUSINESS INSIGHTS

 

INTERVIEWING 101

KATY DOYLE, RECRUITER

 

Interviews are a necessary part of the job application process, but they can often feel like a lot of pressure. Even many experienced interviewees still struggle with this portion. The interview is often the first time you’ll meet your potential future employer face-to-face, and you only have a short window to impress. That’s enough to make anyone feel a little anxious.

If you’re feeling a little uneasy about your next interview, don’t let your nerves get the best of you! Instead, review these tips beforehand, so you can go in feeling confident and prepared.

 

Be Prepared

This may seem obvious, but preparation before an interview is essential. You may have a skill set that aligns with the job perfectly, but preparation goes beyond living up to your resume.

Do your research on the company, the position, and even your interviewer before going in. This way, you will know exactly what to expect. Preparation will not only help you to communicate your interest in the job, which is essential, but it will also help you calm your nerves before the big day. 

 

Practice, but don’t over-practice

There are too many questions an interviewer could potentially ask to anticipate everyone. Don’t worry about trying to prepare for them all. You won’t want to sound like you’ve rehearsed a script, anyway. Instead, just go over a few of the more obvious questions beforehand. You’ll feel more confident with some preparation of basic questions, and you’ll still be flexible enough to navigate any questions that come completely out of left field. 

 

Sell Yourself- Remember, they need you

Of course, one purpose of the interview is to sell yourself to your future employer. Come up with a few (honest) anecdotes beforehand, so you’re prepared to make the pitch. You can think of times you were able to problem solve in a pinch, or how you were able to rise to a difficult occasion. You’ll also want to articulate how you’ll be an asset to their company, specifically. If you see any areas where they need support or would benefit from your expertise, don’t be afraid to point it out. Let them know why they need you. 

 

Learn the company culture

Many companies have a set of values that they have incorporated into what they call their “company culture.” Some companies, for instance, value connectivity and togetherness, so if you’re interviewing with them, you’ll want to emphasize your ability to work collaboratively as a member of a greater team. Other companies might value fierce independence, so you’ll want to be able to discuss times that you took the initiative and tackled a problem on your own. Every company is different, so make sure you know which values they find essential. That way, you can highlight your own strengths and demonstrate why you would be a perfect fit. 

 

Find common ground with your interviewer

An interview is already a stressful situation, but if you’ve placed your interviewer on a pedestal, you’re going to feel even more anxious. Instead of worrying about making a good impression, The Guardian recommends “building a rapport with your interviewer.” Having a more natural conversation will help you to feel more at ease, and you won’t feel so, “put on the spot.” When you’re relaxed but engaged it comes across as confidence.  

Establishing a more relaxed rapport isn’t just to your advantage. Believe it or not, interviewers can find the formal nature of an interview uncomfortable as well, and many actually feel that they’re the one in the hot seat! Find some common ground instead of striving to prove yourself, and everyone will be more at ease. 

 

Be Authentic

It may sound cheesy, but it’s true… it’s important to be yourself. If it’s relevant to the interview, be honest about any obstacles you’ve faced in previous positions, so you can discuss how you’ve grown from them. Nobody expects you to be perfect. Interviewers will appreciate your willingness to be vulnerable, and you can also demonstrate that you’re willing to learn from your mistakes.

 

Say “thank you”

A “thank you” following the interview is always appreciated, and these days it’s usually expected. Let the interviewer know that you appreciate that they took the time to meet with you and be sure to check your grammar and spelling. Interviewers notice a sloppy follow-up e-mail, so take a few moments to look it over before you hit “send.” You can follow up the next day, or if you had an early interview, don’t be afraid to follow up the same day. 

We know interviewing for your dream job can be a challenging experience. With these tips, we hope you’ll be able to go into your next interview feeling more prepared and confident. For more information on how we can help, contact us today or check out our current job opportunities today!

ABOUT THE AUTHOR

402.763.2976

kdoyle@lutz.us

LINKEDIN

KATY DOYLE + RECRUITER

Katy Doyle is a Recruiter at Lutz Talent with over nine years of experience in the recruiting industry. Her primary responsibility is placing candidates for Lutz Talent clients, as well as filling internal roles at Lutz. Doyle specializes in search and staffing for accounting and finance positions.

AREAS OF FOCUS
  • Recruiting
  • Accounting and Finance Industry
  • Networking

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OMAHA

13616 California Street, Suite 300

Omaha, NE 68154

P: 402.496.8800

HASTINGS

747 N Burlington Avenue, Suite 401

Hastings, NE 68901

P: 402.462.4154

LINCOLN 

601 P Street, Suite 103

Lincoln, NE 68508

P: 531.500.2000

GRAND ISLAND

3320 James Road, Suite 100

Grand Island, NE 68803

P: 308.382.7850

Lutz Gives Back + 12 Days of Lutzmas 2019

Lutz Gives Back + 12 Days of Lutzmas 2019

 

LUTZ BUSINESS INSIGHTS

 

Lutz Gives Back + 12 Days of Lutzmas 2019

The “12 Days of Lutzmas” is a unique tradition that is designed to provide our employees with 12 different opportunities to give back during the holiday season. These opportunities range from serving meals to gathering pet supplies for local shelters. This year, with combined efforts from our employees in Omaha, Lincoln, Hastings and Grand Island, we were able to give back to individuals and organizations in the community through various activities including:

  • A canned food drive competition for local food pantries in Omaha, Lincoln, Grand Island and Hastings.
  • Fall yard cleanup for seniors in conjunction with the Eastern Nebraska Office on Aging in Omaha.
  • Salvation Army bell ringing in Omaha and Grand Island.
  • A gift drive for the children at Completely Kids in Omaha, Lincoln and Hastings.
  • Preparing and serving a Christmas dinner for aged out foster children through Project Everlast.
  • Serving meals at the People’s City Mission in Lincoln.
  • A supply drive for the animals at the Start Over Rover animal shelter in Hastings.
  • Volunteering for The Center for People in Need in Lincoln.
  • Grand Generation visit and fellowship in Grand Island.
  • Adopt-A-Class supply drive in Omaha. 
  • A turkey giveaway for those less fortunate at the Heart Ministry Center in Omaha.
  • Random acts of kindness by giving grocery gift cards to strangers in Omaha.
  • Gifts for those who help with maintaining and cleaning our facilities at all locations.

“The ‘12 Days of Lutzmas’ is a tradition we truly enjoy and look forward to each Christmas season. We are fortunate enough to have such a wonderful group of employees that are very passionate about making a difference by giving back to our communities,” said Lutz Gives Back Committee Chair, Justin Vossen.

SIGN UP FOR OUR NEWSLETTERS!

We tap into the vast knowledge and experience within our organization to provide you with monthly content on topics and ideas that drive and challenge your company every day.

Toll-Free: 866.577.0780  |  Privacy Policy

All content © Lutz & Company, PC

 

OMAHA

13616 California Street, Suite 300

Omaha, NE 68154

P: 402.496.8800

HASTINGS

747 N Burlington Avenue, Suite 401

Hastings, NE 68901

P: 402.462.4154

LINCOLN 

601 P Street, Suite 103

Lincoln, NE 68508

P: 531.500.2000

GRAND ISLAND

3320 James Road, Suite 100

Grand Island, NE 68803

P: 308.382.7850