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2020 Issues 1 • 2 • 3 • 4 • 5 • 6 • 7 • 8 • 9 • 10 • 11 • 12 • 13 • 14 • 15 • 16 • 17 • 18 • 19 • 20 • 21 • 22 • 23 • 24 Page 4 December 14, 2020 Newsletter Index © 2020 American Payroll Institute, Inc. – H – Hawaii . benefits . . state disability insurance . . . 6, 24 . forms . . HW-3 (annual reconciliation return), due date . . . 1 . unemployment insurance . . FUA loan . . . 11, 17, 23 . . penalty and interest waiver . . . 10 . . taxable wage base . . . 24 . withholding . . IRC references, CARES Act . . . 19 . worker classification . . agreement with federal DOL, renewal . . . 5 – I – Idaho . forms . . ID W-4 (employee withholding allowance certificate) . . . 4, 14, 15 . unemployment insurance . . employer charges waived, COVID-19 . . . 11 . . taxable wage base . . . 24 . withholding . . disaster relief . . . 19 . . semimonthly deposit and filing frequency . . . 9 . . supplemental wage tax rate . . . 13 . . tax scam . . . 15 . . tax tables . . . 13 Illinois . benefits . . Chicago paid sick leave . . . 6, 7, 11, 12 . . Cook County paid sick leave . . . 3, 6, 7, 12 . . kin care, COVID-19 . . . 6 . forms . . federal 1099-NEC, state plans to accept . . . 3 . garnishments . . creditor garnishments . . . Chicago, COVID-19 guidance . . . 8 . . . state, COVID-19 guidance . . . 8, 18 . . student loan relief . . . 10 . payment of wages . . unclaimed wages, reporting extension . . . 8 . unemployment insurance . . FUA loan . . . 6, 11, 17, 23 . . taxable wage base . . . 24 . . wage reporting due date extension . . . 9 . wage/hour . . Chicago minimum wage . . . 3, 13 . . Chicago predictive scheduling . . . 11 . . Chicago tip credit . . . 13 . . Cook County minimum wage . . . 13 . . Cook County tip credit . . . 13 . . minimum wage . . . 13 . . tip credit . . . 13 . withholding . . income tax rates, ballot measure . . . 22 . . disaster relief . . . 12 . . earned income tax credit notice . . . 1 . . nexus guidance . . . 16 Indiana . garnishments . . tax levies, COVID-19 guidance . . . 8, 9, 18 . unemployment insurance . . employer charges waived, COVID-19 . . . 11 . . filing and payment deadline extension . . . 8 . . FUA loan . . . 23 . withholding . . e-services portal . . . 13 , 17 . . federal deferral not applicable to state taxes . . . 19 . . local taxes . . . county income tax . . . 19 . . nexus guidance . . . 8 . . payroll service providers, proposal to prohibit . . . 3 Iowa . garnishments . . COVID-19 guidance . . . 9 . unemployment insurance . . employer charges waived . . . 6 . . payment extension . . . 7 . . taxable wage base . . . 14 . withholding . . disaster relief . . . 6, 18 . . IRC references, CARES Act . . . 14 . . nexus guidance . . . 24 . . payment deferral . . . 10 . . tax formula . . . 23 . . tax tables . . . 23 – K – Kentucky . forms . . K-5 (withholding statement information), filing deadline . . . 3 . . W-2, filing deadline . . . 3 . garnishments . . tax levies, COVID-19 guidance . . . 7, 8, 18 . unemployment insurance . . FUA loan . . . 17, 23 . . taxable wage base . . . 24 . withholding . . disaster relief . . . 19, 22 . . local taxes . . . Louisville local occupational tax . . . 7 . . nexus guidance . . . 15 – L – Louisiana . unemployment insurance . . employer charges waived, COVID-19 . . . 11 . . FUA loan . . . 23 . . reporting extension . . . 13 . . tax payment extension . . . 7, 13 . . taxable wage base . . . 22 . withholding . . disaster relief . . . 19 . . earned income tax credit notice . . . 1 . . nonresident disaster relief workers . . . 21