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Section 199-A FAQs
Answers to some frequently asked questions about the federal tax deduction for qualified business income.
Relevant Text to PEOs in the Final Rule
NAPEO believed that under the proposed rule, it was clear that a client employer may take into account W-2 wages paid and reported by a CPEO, but there was some uncertainty with respect to non-certified PEOs.
Final Rulemaking
This document contains final regulations concerning the deduction for qualified business income under section 199A of the Internal Revenue Code (Code).
Comments to House Ways & Means Subcommittee Hearing on the IRS
NAPEO is submitting this statement to call attention to the harm being done to small businesses as a direct result of the antiquated technologies and inefficient processes used by the IRS to process payroll tax credits that PEOs manage on behalf of their small business clients.
Letter to President Trump on need for IRS modernization
Casey Clark, NAPEO CEO, writes to highlight several shared priorities that, with the presidents leadership, would create a policy and business environment that boosts the ability of small businesses to succeed and removes obstacles to economic growth and prosperity for Americans and their communities.
Letter to Chairs of Tax Committees on PEO Tax Reform Priorities
As you evaluate the priorities for tax reform in 2025, we respectfully request your support in prioritizing the following changes to the Internal Revenue Code (IRC).
Letter to IRS Commissioner on liability for payroll tax credits
NAPEO is submitting this statement to call attention to the harm being done to small businesses as a direct result of the antiquated technologies and inefficient processes used by the IRS to process payroll tax credits that PEOs manage on behalf of their small business clients.
Form 5500 Interim Final Regulation and filing instructions
This interim final rule describes revisions to the Form 5500 Annual Return/Report of Employee Benefit Plan and Form 5500–SF Annual Return/Report of Small Employee Benefit Plan (together ‘‘Form 5500 Annual Return/Report’’) to implement annual reporting changes for multiple employer plans required by The Cooperative and Small Employer Charity Pension Flexibility Act (CSEC Act), enacted on April 7, 2014.