CPA Practice Advisor

SEP 2017

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SEPTEMBER 2017 ■ www.CPAPracticeAdvisor.com 25 A YEAR IN THE LIFE: PAYROLL ACCOUNTANT What the End of DACA Means for Dreamer Employers ■ First-Time DACA Requests: All initial requests for DACA status will be rejected. However, as a practical matter, 99% of the people who qualified for DACA presumably have already filed previously. ■ Current DACA and EAD holders: Those currently holding DACA status and that have employment authorization documents (EAD's) can continue to use them through the end of their EAD validity. Their employer will not need to prematurely terminate them. If Congress extends DACA before their EAD expires, then they could re-file for a new work permit and upon issuance of the new EAD, then have their I-9 re-verified. ■ Renewals: For those whose DACA and EAD will expire in the next 6 months — on or before March 5, 2018 — they can apply now to renew their DACA and EAD – presum- ably for 2 years validity however the Administration has not confirmed that it will be for 2 years. The deadline for them to file is October 5, 2017. No renewal applications will be accepted after October 5, 2017. ■ Those Not Eligible for Renewals: Those who currently have EAD's that will expire on March 6, 2018 or later will not be able to file renewal applications. But their current EAD's will be good until they expire. ■ Sunset: DACA will completely sunset by March 4, 2020, and much sooner for most DACA holders. ■ Travel: For those who have an approved advance parole travel document, they may use it, but must of course re-enter the U.S. before the expiration date. For those who have pending applications for an advance parole travel document, they will be cancelled and the filing fee refunded. ■ No Automatic EAD Extensions: As in the past, there is no automatic extension of a DACA EAD –which has the code "c (33)" on it. The employee will therefore need to show their employer a new EAD before the expiration of their current EAD in order to keep working. ■ Greg Berk is a special counsel and part of the Labor and Employment Practice Group at SheppardMullin. He is based in Orange County, California, where he leads the firm's immigration practice. He is a Certified Specialist in Immigration and Nationality Law by the State Bar of California Board of Legal Specialization. This article first appeared on the Labor & Employment Law Blog. THE U.S. CUSTOMS and Immigration Service announced on September 5, 2017, that they are phasing in a rescission of the Deferred Action for Childhood Arrivals program (DACA). The DACA program began in 2012 and granted temporary status and work permits to the "dreamers" who came here as children without visas. Here's a summary of how the new rules will impact your employees that have DACA status: By Greg Berk, J.D. SEPTEMBER Payroll Accountant's Checklist Replenish payroll-related office supplies. Assess current payroll soŌware for inefficiencies and outdated features Start iniƟal strategic planning for the year ahead Help your clients run payroll adjustments for any year-to- date correcƟons Work with your clients to get necessary data from other de- partments to track any taxable payments to employees that were not made through the payroll department; tax and post any required adjustments. Send client reminders about up- coming holidays and suggest they advise employees of any changes to deadlines for submiƫng Ɵme sheets during the holidays. Review execuƟves' nonquali- fied deferred compensaƟon plans to ensure the correct amounts are withheld from distribuƟons. Suggest that clients remind employees to review amounts in health flexible spending ac- counts to avoid forfeiƟng any amounts leŌ in the account at the end of the plan year. One roof. Imagine all your ADP ® payroll clients' data and reports (and loads of other useful resources), all on one central platform. One log-in. All you need. Change the way you connect. Accountant Connect. SM adp.com/accountantconnect ADP and the ADP logo are registered trademarks of ADP, LLC. ADP A more human resource. and Accountant Connect are service marks of ADP, LLC. Copyright © 2017 ADP, LLC. ALL RIGHTS RESERVED. All your clients.

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