IRB 2017-16 Notice 2017-23
This notice provides interim guidance for making the payroll tax credit election.
IRB 2017-03 Rev Proc 2017-14
This revenue procedure addresses the requirements for CPEO to remain certified and the procedures relating to supension and revocation of CPEO certification, and consolidates in one place the ongoing requirements articulated in the regulations under sections 3511 and 7705 of the code as well as certain applicable requirements of Rev. Proc. 2016-33, as modified by Notice 2016-49.
Revenue Ruling 2009-39, 94X Examples Revenue Ruling
This revenue ruling illustrates the application of the interest-free adjustment and claim for refund processes under the final regulations promulgated by Treasury Decision 9405 (T.D. 9405), 2008-32 I.R.B. 293. T.D 9405 amends the process for making interest-free adjustments of employment taxes under sections 6205 and 6413 of the Code, and claiming refunds of employment taxes under sections 6402 and 6414.
Revenue Ruling 2012-18, Tips included for both employee and employer taxes.
This ruling provides guidance for employers and employees in a question and answer format regarding taxes imposed on tips under the Federal Insurance Contributions Act (FICA), including information on the difference between tips and service charges, the reporting of the employer share of FICA under section 3121(q) of the Code, and the section 45B credit.