Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2.
Agents, reporting, Agent With an Approved Form 2678
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


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


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


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


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
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


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


Golden parachute, Golden Parachute Payments


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


Ministers, Ministers.
Misclassification of employees, Misclassification of Employees


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


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


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 Compensation Benefits


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, Form 8922, Third-Party Sick Pay Recap.
TTY/TDD information, How To Get Tax Help

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