Publication 957 discusses back pay under a statute and special wage payments. It also explains how to report these payments to the Social Security Administration. This publication, written primarily for employers, discusses back pay under a statute and special wage payments. It also explains how to report these payments to the Social Security Administration (SSA) .
EFTPS is the free Electronic Federal Tax Payment System provided by the U.S. Department of the Treasury.
Publication 1244 is a pamphlet designed with pages in the front for the employee to keep a daily record of tips received with report forms in back for reporting to his or her employer, total tips received for a given period. This publication contains Form 4070A, Employee’s Daily Record of Tips and Form 4070, Employee’s Report of Tips to Employer.
Publicación 1244-PR, Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono
Usted deberá guardar toda prueba suficiente para mostrar la cantidad total del ingreso de propinas que haya recibido durante el año. Un récord diario de sus propinas recibidas se considera tal prueba suficiente.
Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs (PDF)
This publication provides the information needed to avoid penalties for information return documents that are filed with missing or incorrect taxpayer identification numbers (TINs), describes the actions that must be taken or should have been taken to solicit (request) a TIN, and explains the requirements for establishing reasonable cause.
This publication provides general information on Employer Identification Numbers (EINs).
This revenue ruling amplifies and clarifies Revenue Ruling 58-66. In Revenue Ruling 58-66, 1958-1 C.B. 60, the Internal Revenue Service determined the status of individuals living in a common-law marriage for Federal income tax purposes. This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.
Notice 2013-61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit
This notice provides guidance for employers and employees to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (FICA) taxes and Federal income tax withholding resulting from the Supreme Court decision in United States v. Windsor, 570 U.S. ___ , 133 S.Ct. 2675 (2013) decision and Revenue Ruling 2013–17, 2013–38 I.R.B. 201.