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Pennsylvania Statutes Title 43 P.S. Labor § 863.2. Voluntary Federal income tax withholding

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) With respect to all payments of unemployment compensation made after December 31, 1996:

(1) An individual filing a new application for unemployment compensation shall, at the time of filing the application, be advised that:

(i) Unemployment compensation is subject to Federal income tax.

(ii) Requirements exist pertaining to estimated tax payments.

(iii) The individual may elect to have Federal income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.).

(iv) The individual shall be permitted to change previously elected withholding status.

(2) Amounts deducted and withheld from unemployment compensation shall remain in the Unemployment Compensation Fund until transferred to the Federal taxing authority as a payment of income tax.

(3) The secretary shall follow all procedures specified by the United States Department of Labor and the Internal Revenue Service pertaining to the deducting and withholding of income tax.

(4) Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayment of unemployment compensation, child support obligations and any other amounts authorized to be deducted and withheld under Federal or State law.

(b) This section is effective notwithstanding any other provisions of this or any other act.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 43 P.S. Labor § 863.2. Voluntary Federal income tax withholding - last updated January 01, 2025 | https://codes.findlaw.com/pa/title-43-ps-labor/pa-st-sect-43-863-2/

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