Wash. Rev. Code § 50A.15.070

Current through 2024
Section 50A.15.070 - Federal income taxes-Withholding
(1) If the internal revenue service determines that family or medical leave benefits under this title are subject to federal income tax, the department must advise an employee filing a new application for benefits, at the time of filing such application, 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 employee may elect to have federal income tax deducted and withheld from the employee's payment of benefits at the amount specified in the federal internal revenue code; and
(d) The employee is permitted to change a previously elected withholding status.
(2) Amounts deducted and withheld from benefits must remain in the family and medical leave insurance account until transferred to the federal taxing authority as a payment of income tax.
(3) The commissioner shall follow all procedures specified by the federal internal revenue service pertaining to the deducting and withholding of income tax.

RCW 50A.15.070

2019 c 13 § 9; 2017 3rd sp.s. c 5§ 80. Formerly RCW 50A.04.055.