Index

A

Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2.
Agents, reporting, Agents
Agricultural workers, H-2A agricultural workers.
Alternative methods of withholding, 9. Alternative Methods for Figuring Withholding
Annuity payments, 8. Pensions and Annuities
Assistance (see Tax help)
Awards, employee achievement, Employee Achievement Awards

B

Back pay, Back Pay
Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans

C

Comments on publication, Comments and suggestions.
Common paymaster, Common Paymaster
Common-law employees, Common-Law Employees
Common-law rules, Common-Law Rules
Corporate officers, Common-Law Employees

D

Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans
Direct sellers, Direct sellers.
Director of corporation, Common-Law Employees

E

Electronic Form W-2, Reminders
Employee achievement awards, Employee Achievement Awards
Employee or contractor
Attorney, Attorney
Automobile industry, Automobile Industry
Building industry, Building and Construction Industry
Computer industry, Computer Industry
Salesperson, Salesperson
Taxicab driver, Taxicab Driver
Trucking industry, Trucking Industry
Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer
Employees
Common-law rules, Common-Law Rules
Industry examples, Industry Examples
Statutory, Statutory Employees
Employees defined, 1. Who Are Employees?
Employees misclassification, Misclassification of Employees
Excessive termination payments (golden parachute), Golden Parachute Payments
Exempt organizations, 3. Employees of Exempt Organizations

F

Fellowship payments, Scholarship and Fellowship Payments
Form W-2, electronic filing, Reminders

G

Golden parachute, Golden Parachute Payments

L

Leased employees, Leased employees.
Leave sharing plans, Leave Sharing Plans
Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans

M

Ministers, Ministers.
Misclassification of employees, Misclassification of Employees

O

Officer of corporation, Common-Law Employees
Outplacement services, Outplacement Services

P

Pension payments, 8. Pensions and Annuities
Publications (see Tax help)

R

Real estate agents, Licensed real estate agents.
Religious exemptions, 4. Religious Exemptions and Special Rules for Ministers
Reporting agents, Agents

S

Scholarship payments, Scholarship and Fellowship Payments
Sick pay, 6. Sick Pay Reporting
SIMPLE retirement plans, SIMPLE Retirement Plans
Simplified employee pension, Contributions to a Simplified Employee Pension (SEP)
Statutory employees, Statutory Employees
Statutory nonemployees, Statutory Nonemployees
Suggestions for publication, Comments and suggestions.
Supplemental unemployment benefits, Supplemental Unemployment Benefits

T

Tax help, How To Get Tax Help
Tax-exempt organizations, 3. Employees of Exempt Organizations
Tax-sheltered annuities, Tax-Sheltered Annuities
Technical service specialists, Technical service specialists.
Third-party sick pay, Sick Pay Paid by Third Party , Third-party sick pay recap Forms W-2 and W-3.
TTY/TDD information, How To Get Tax Help

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