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Index

A

Advance earned income credit:
How to figure, How to figure the advance EIC payment.
Payment methods, What's New
Percentage method, What's New
Wage bracket method, What's New
Alien workers, What's New, Share farmers and alien workers., Procedure for withholding income taxes on the wages of nonresident alien employees.
Aliens, nonresident, What's New

D

Deposit rules:
Electronic funds transfer, 7. Depositing Taxes
Lookback period, Lookback period.
Deposit:
Coupons, Making deposits with FTD coupons.
Penalties, Deposit Penalties
Differential wage payments, What's New
Disregarded entities, What's New

E

Electronic deposits, Electronic deposit requirement (EFTPS).
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

Household employees:
Employment tax withholding, What's New, Household employees.
Husband-wife business, Husband-Wife Business

I

Income tax withholding:
How to figure:, How To Figure Federal Income Tax Withholding
Percentage method, What's New
Wage bracket method, What's New
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

Q

Qualified subchapter S subsidiaries (QSubs), What's New

R

Reconciling Forms W-2, W-3, and 943, 12. Reconciling Wage Reporting Forms
Reconciling wage reporting forms, 12. Reconciling Wage Reporting Forms

S

Social security and Medicare withholding, What's New, 4. Social Security and Medicare Taxes
Social security number (SSN), Social security number (SSN).
Suggestions for publication, Comments and suggestions.
Supplemental wages, Supplemental wages.

T

Taxpayer Advocate, Reminders
Taxpayer identification number, 1. Taxpayer Identification Numbers
Trust fund recovery penalty, Trust fund recovery penalty.

U

Unresolved tax issues (Contacting your Taxpayer Advocate), Reminders

W

Withholding:
Income tax, 5. Federal Income Tax Withholding
New tables, What's New
Nonresident aliens, What's New, Procedure for withholding income taxes on the wages of nonresident alien employees.
Pensions and annuities, What's New
Supplemental wages, Supplemental wages.

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