Internal Revenue Bulletin: 2007-46 |
November 13, 2007 |
Table of Contents
- Notice 2007-86
- Notice 2007-88
- Notice 2007-89
- I. PURPOSE
- II. BACKGROUND
- III. INTERIM EMPLOYER AND PAYER REPORTING AND
WAGE WITHHOLDING PROVISIONS
- A. 2007 Annual Deferrals
- 1. Amounts Reportable on Form W-2
- 2. Amounts Reportable on Form 1099-MISC
- B. 2007 Reporting and Withholding on Amounts Includible in Gross Income under § 409A
- 1. Calculation of Amounts Includible in Income under § 409A(a) — In General
- 2. Wage Payment Date of Amounts Includible in Income under § 409A(a)
- 3. 2007 Amounts Includible in Income under § 409A(a)
- a. Account Balance Plans
- b. Nonaccount Balance Plans — Amounts that are Reasonably Ascertainable
- c. Amounts Deferred Under Stock Rights Covered by § 409A
- d. Other Deferred Amounts
- 4. Amounts Includible in Income under § 409A(b)
- C. Protection from Future Additional Reporting or Withholding for 2007
- IV. SERVICE PROVIDER REQUIREMENTS WITH RESPECT TO AMOUNTS INCLUDIBLE IN GROSS INCOME UNDER § 409A
- V. REQUEST FOR COMMENTS
- VI. EFFECT ON OTHER DOCUMENTS
- VII. EFFECTIVE DATE
- VIII. DRAFTING INFORMATION
- Notice 2007-90
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