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Internal Revenue Bulletin:  2015-5 

February 2, 2015 


Table of Contents

Notice 2015–6Notice 2015–6

This notice explains liability for and reporting of Federal Insurance Contributions Act (FICA) tax, Federal Unemployment Tax Act (FUTA) tax, and federal income tax withholding with respect to sick pay that is paid by third parties rather than employers. The notice also explains the filing requirements for new Form 8922, Third-Party Sick Pay Recap.

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