FSLG Fact Sheets
Information Return Reporting for State and Local Governments
Guidance on information return requirements for state and local governments.
Information Return Reporting for Federal Agencies
Guidance on information return requirements for Federal agencies.
Important rules affecting payers and recipients of governmental payments.
Government Workers: Employees or Independent Contractors?
How to determine whether government workers are employees
Classification of Elected and Appointed Officials
Explanation of special employment tax status of elected and appointed officials.
Issues for Firefighters
Explanation of FICA tax on volunteer compensation.
Fuel Tax Exemptions for Government Entities
Explanation of tax exemptions that may apply to use of fuels by government entities.
Group-Term Life Insurance
How to treat group-term life insurance provided for employees.
State Legislator Travel Fact Sheet
A special election that state legislators can make to determine deductible travel expenses.
Employer "Pick-Up" Contributions to Benefit Plans
A review of recent guidance on when plan contributions are considered "picked up" by the employer.
De Minimis Fringe Benefits
Information about taxation of occasional benefits of minimal value.
Explanation of special rules for annuitants rehired by government employers.
Continuing Employment Exception
Guidance on which employees may be exempt from Medicare tax.
Communications Tax Exemption for Government Entities
Explanation of the requirements and procedures for governments to claim exemption from the telephone excise tax.