Index

B

Backup withholding, Nonpayroll Income Tax Withholding
Business expenses, employee, Employee business expense reimbursements.

C

Calendar, Calendar
Certain foreign persons treated as American employers, Foreign persons treated as American employers.
Change of business address or responsible party, Change of Business Address or Responsible Party
COBRA premium assistance credit, COBRA premium assistance credit.
Correcting employment taxes, Correcting employment taxes.
Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments

D

Delivery services, private, Private Delivery Services
Depositing taxes
Penalties, Deposit Penalties
Rules, 11. Depositing Taxes
Differential wage payments, Differential wage payments.

E

E-file, Electronic filing by reporting agents.
Election worker, State and local government employers.
Electronic, Electronic deposit requirement.
Electronic deposit requirement, Electronic deposit requirement.
Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement.
Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents.
Eligibility for employment, Hiring New Employees
Employees defined, Employee status under common law.
Employer identification number (EIN), 1. Employer Identification Number (EIN)
Employer responsibilities, Paying Wages, Pensions, or Annuities

F

Family employees, 3. Family Employees
Final return, Final return.
Form 944, 12. Filing Form 941 or Form 944
Fringe benefits, Fringe benefits.
FUTA tax, 14. Federal Unemployment (FUTA) Tax

G

Government employers, Federal Government employers.

H

Health insurance plans, Health insurance plans.
Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts.
Hiring new employees, Hiring New Employees
Household employees, Exceptions.

I

Income tax withholding, Income Tax Withholding, 16. How To Use the Income Tax Withholding Tables
Information returns, Information Returns
International social security agreements, International social security agreements.

L

Long-term care insurance, Health insurance plans.
Lookback period, When To Deposit

N

New employees, Hiring New Employees
Noncash wages, Wages not paid in money.
Nonemployee compensation, Nonpayroll Income Tax Withholding

P

Part-time workers, Part-Time Workers
Payroll period, 8. Payroll Period
Penalties, Deposit Penalties, Penalties.
Private delivery services, Private Delivery Services
Publications (see Tax help)

R

Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944.
Recordkeeping, Recordkeeping
Reimbursements, Accountable plan., Nonaccountable plan., Per diem or other fixed allowance.
Repayments, wages, Wage Repayments

S

Seasonal employers, Exceptions.
Semiweekly deposit schedule, Semiweekly Deposit Schedule
Sick pay, Sick pay.
Social security and Medicare taxes, Social Security and Medicare Taxes
Social security number, employee, 4. Employee's Social Security Number (SSN)
Spouse, Business Owned and Operated by Spouses
Standard mileage rate, Per diem or other fixed allowance.
Statutory employees, Employee status under common law.
Statutory nonemployees, Statutory employees.
Successor employer, Successor employer., Successor employer.
Supplemental wages, 7. Supplemental Wages

T

Tax help, How To Get Tax Help
Telephone help, Telephone Help
Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay.
Tip Rate Determination Agreement, Tip Rate Determination and Education Program.
Tip Rate Determination and Education Program, Tip Rate Determination and Education Program.
Tips, 6. Tips, Tips treated as supplemental wages.
Trust fund recovery penalty, Trust fund recovery penalty.
TTY/TDD information, How To Get Tax Help

U

Unemployment tax, federal, 14. Federal Unemployment (FUTA) Tax

V

Vacation pay, Vacation pay.

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