Revised Code of Washington - RCW Title 49 Labor Regulations - Section 49.86.070 Federal income tax
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§ 49.86.070. Federal income tax
(1) If the internal revenue service determines that family leave insurance benefits under this chapter are subject to federal income tax, the department must advise an individual filing a new claim for family leave insurance benefits, at the time of filing such claim, that:
(a) The internal revenue service has determined that benefits are subject to federal income tax;
(b) Requirements exist pertaining to estimated tax payments;
(c) The individual may elect to have federal income tax deducted and withheld from the individual's payment of benefits at the amount specified in the federal internal revenue code; and
(d) The individual is permitted to change a previously elected withholding status.
(2) Amounts deducted and withheld from benefits must remain in the family leave insurance account until transferred to the federal taxing authority as a payment of income tax.
(3) The director shall follow all procedures specified by the federal internal revenue service pertaining to the deducting and withholding of income tax.
[2007 c 357 § 9.]
Joint legislative task force -- 2007 c 357: See note following RCW 49.86.005.
Sections: 49.86.005 49.86.010 49.86.020 49.86.030 49.86.040 49.86.050 49.86.060 49.86.070 49.86.080 49.86.090 49.86.100 49.86.110 49.86.120 49.86.130 49.86.140
Last modified: April 7, 2009