Index

C

COBRA premium assistance credit, Reminders
COBRA Premium Assistance Credit, COBRA premium assistance credit.
Commodity wages, Commodity wages.
Crew leaders, Crew Leaders, 10. Federal Unemployment (FUTA) Tax

D

Deposit
Penalties, Deposit Penalties
Deposit rules
Electronic funds transfer, 7. Depositing Taxes
Lookback period, Lookback period.
Differential wage payments, Reminders
Disregarded entities, Reminders

E

Electronic deposits, Electronic deposit requirement.
Electronic payment, Reminders
Electronic reporting, Calendar
Employee defined, 2. Who Are Employees?
Employer identification number (EIN), Employer identification number (EIN).
Employers of farmworkers, 2. Who Are Employees?
Exemption from withholding, Exemption from federal income tax withholding.

H

H-2A visa holders, Compensation paid to H-2A visa holders.
Household employees
Employment tax withholding, Household employees.

I

Income tax withholding
How to figure, How To Figure Federal Income Tax Withholding
Percentage method, 13. Federal Income Tax Withholding Methods
Wage bracket method, 13. Federal Income Tax Withholding Methods
Who must withhold, 5. Federal Income Tax Withholding
Independent contractor, 2. Who Are Employees?

L

Lookback period, Lookback period.

N

Noncash wages, Commodity wages.

P

Penalties, Deposit Penalties
Prior year adjustments, Prior Year Adjustments
Publications (see Tax help)

Q

Qualified subchapter S subsidiaries (QSubs), Reminders

R

Reconciling Forms W-2, W-3, and 943, 11. Reconciling Wage Reporting Forms
Reconciling wage reporting forms, 11. Reconciling Wage Reporting Forms

S

Share farmers, Share farmers.
Social security and Medicare withholding, 4. Social Security and Medicare Taxes
Social security number (SSN), Social security number (SSN).
Spouses who own and operate a business together , Business Owned and Operated by Spouses
Supplemental wages, Supplemental wages.

T

Tax help, How To Get Tax Help
Taxpayer identification number, 1. Taxpayer Identification Numbers
Trust fund recovery penalty, Trust fund recovery penalty.
TTY/TDD information, How To Get Tax Help

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