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CARES Act: IRS Issues Guidance on Deferral of Employer Social Security Taxes

CARES Act: IRS Issues Guidance on Deferral of Employer Social Security Taxes

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April 2020

The recently enacted $2 trillion Coronavirus Aid, Relief, and Economic Security Act (CARES Act) contains a provision which permits employers to defer the employer share of social security taxes, as well as certain railroad retirement taxes. Now, the IRS has issued additional guidance clarifying this.

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