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Where To Find It

 

Where To Find It
Consult the publications cited as primary sources for each topic.
Accountable plans Publication 15 (Circular E)

Bonuses and supplemental pay

Publication 15 (Circular E)
Cafeteria plans Publication 15-B,
Publication 5137, Fringe Benefit Guide
Characteristics of Government Entities Publication 963, Federal-State Reference Guide
Clothing and uniform allowances Publication 15-B,
Publication 5137, Fringe Benefit Guide
Deposit rules Publication 15 (Circular E)
Emergency workers Publication 963, Federal-State Reference Guide
Employee meals and lodging expenses Publication 5137, Fringe Benefit Guide
Publication 463, Travel, Entertainment, Gift and Car Expenses
Employee use of employer vehicle Publication 15-B,
Publication 5137, Fringe Benefit Guide
Fee-based employees Publication 963, Federal-State Reference Guide
Filing requirements Publication 15 (Circular E)
Information reporting General Instructions for Forms 1099, 1098, 5498, and W-2G
Medicare coverage Publication 963, Federal-State Reference Guide
Nonqualified (section 457) retirement plans Publication 5138,  Quick Reference Guide for Public Employers
Publication 963, Federal-State Reference Guide (includes Notice 2003-20)
Public retirement systems (social security replacement plans) Publication 963, Federal-State Reference Guide
Section 218 social security coverage Public Employer’s Tax Guide
Publication 963,  Federal-State Reference Guide
Sick pay Publication 15-A, Employer’s Supplemental Tax Guide
Volunteers Publication 963,  Federal-State Reference Guide
Wages and items included in compensation Publication 15-B,
Publication 5137, Fringe Benefit Guide
Who is an Employee? Publication 15 (Circular E)
Withholding Publication 15 (Circular E)
Page Last Reviewed or Updated: 19-Feb-2014