2019 - Handling Payroll Overpayments Correctly

Handling Overpayments under IRS and State Tax Codes:
Why a 1990 IRS Private Letter Ruling on handling overpayments applies today
Correcting overpayments in the same calendar tax year
Why asking for the gross is better than the net check for prior year overpayments
Correcting FICA taxes for a prior year overpayment
Correcting FUTA/SUI taxes
Using Form W-2 or Form W-2c to report overpayments
Wage and Hour Laws and Their Impact on Recouping Overpayments:
The standards under the FLSA in terms of timeframe for recouping prior year overpayments
Is a written agreement for repayment always required under the FLSA
Collecting overpayments from exempt employees and its effect on salary basis compliance
Recouping overpayments and its effect on minimum wage and overtime requirements
Can employers treat advanced vacation payments as overpayments if an employee terminates
Where do the states stand on recouping overpayments