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IRS Clarifies Payroll Tax Deferral Is at Employer’s Discretion - Pat Soldano

During an Internal Revenue Service monthly payroll teleconference today, Kelly Morrison-Lee, an agency attorney, confirmed that the payroll tax deferral is optional at the discretion of the employer.

This confirms that employers, not employees, have the choice of whether or not to implement the tax deferral. Therefore, an employer is not obligated to implement the deferral for employees who wish to opt in.

No further written guidance has been issued, but this does confirm our interpretation.

Brownstein’s analysis on President Trump’s executive directives, which is updated regularly, can be found here. Please contact a member of the Brownstein Tax Policy Group with any questions.

It’s time to support the future of Family Businesses!!!

For more information on both IRS Clarifies Payroll Tax Deferral Is at Employer’s Discretion click here.

Family Enterprise USA advocates for American Family business. We help family businesses communicate their challenges and contributions to American economic freedom to Legislators. We represent all American family businesses; not just specific industries and provide research to enhance the opportunity for success. We help family businesses continue to establish their unique business legacy. Family Enterprise USA is a 501(c)(3) non-profit organization.. Family foundations can donate.


Family Enterprise USA is the organization that represents all family businesses on a national level in DC; it is not unique to any industry. Family Enterprise USA is different from other organizations because it represents and advocates for the families of family businesses and the issues, they face running their businesses every day. Our sole mission and purpose is to promote family businesses and their job growth in America. We also support the work of Family Business Centers across the country. We hope your family will choose to be a member of Family Enterprise USA.