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Other Items Related to Publication 15-B

Form 941, Employer's Quarterly Federal Tax Return
Employers who withhold income taxes from wages or who must pay social security or Medicare tax, use Form 941 to report those taxes.

Form 1099-MISC, Miscellaneous Income
Use this form to report rents, royalties, prizes and awards and other fixed determinable income.

Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
File this form to report distributions made from a health savings account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage Medical Savings Account (MA MSA).

Form 8839, Qualified Adoption Expenses
Use this form to figure the amount of your adoption credit and any employer-provided adoption benefits you can exclude from your income.

Form W-2, Wage and Tax Statement
Every employer engaged in a trade or business who pays remuneration for services performed by an employee must file a Form W-2 for each employee from whom income, social security, or Medicare tax was withheld; or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4.

Notice 2011-72, Tax Treatment of Employer-Provided Cell Phones
This notice provides guidance on the tax treatment of cellular telephones or other similar telecommunications equipment (hereinafter collectively “cell phones”) that employers provide to their employees primarily for noncompensatory business purposes.

Notice 2012-40, Health Flexible Spending Arrangements not Subject to $2,500 Limit on Salary Reduction Contributions for Plan Years Beginning before 2013 and Comments Requested on Potential Modification of Use-or-Lose Rule
This notice provides guidance on the effective date of the $2,500 limit (as indexed for inflation) on salary reduction contributions to health flexible spending arrangements (health FSAs) under § 125(i) of the Internal Revenue Code (Code) (the $2,500 limit) and on the deadline for amending plans to comply with that limit.

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.

Notice 2013–71, Modification of “Use-or-Lose” Rule for Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013–2014 Non-Calendar Year Salary Reduction Elections Under § 125 Cafeteria Plans
This notice contains modifications to the rules for § 125 cafeteria plans.

Notice 2014-1, Sections 125 and 223 – Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts — Elections and Reimbursements for Same-Sex Spouses Following the WindsorSupreme Court Decision
This notice provides guidance on the application of the rules under section 125 of the Internal Revenue Code (Code) (relating to cafeteria plans, including health and dependent care flexible spending arrangements (FSAs)), and section 223 of the Code (relating to health savings accounts (HSAs)), as those two provisions relate to the participation by same-sex spouses in certain employee benefit plans following the Supreme Court decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the issuance of Rev. Rul. 2013–17, 2013–38 I.R.B. 201. This notice amplifies the previous guidance provided in Rev. Rul. 2013-17.

Revenue Ruling 2013-17
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.

Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership
A partnership uses this schedule to report the partner's share of the partnership's income, deductions, credits, etc.

Page Last Reviewed or Updated: 19-Jul-2016