Page 49 - IRS Employer Tax Guide

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Recordkeeping 7
A H Reimbursements 15
Repayments, wages 36
Accuracy of deposits rule 29 Health insurance plans 17 Reporting agent 44
Additional Medicare Tax 24, 35 Health savings accounts (HSAs) 17
Adjustments 33 Hiring new employees 5
Aliens, nonresident 22, 25 Household employees 31 S
Allocated tips 19
Archer MSAs 17 Seasonal employers 31
Assistance (See Tax help) I Semiweekly deposit schedule 27
Severance payments 4
Identity protection services 18 Sick pay 18
B Identity theft 46 Social security and Medicare taxes 24
Income tax withholding 21
Social security number, employee 14
Backup withholding 7 Information returns 5 Spouse 13
Business expenses, employee 15 International social security Standard mileage rate 16
agreements 25 Statutory employees 12
Statutory nonemployees 12
C Successor employer 24, 37
Supplemental wages 19
Calendar 8 L
Certified professional employer Long-term care insurance 17
organizations (CPEOs) 3, 45 Lookback period 26
Change of business address or T
responsible party 7 Tax help 45
COBRA premium assistance credit 10 M Telephone help 8
Correcting employment taxes 35 Third-party payer arrangements 44
Correcting errors (prior period Meals and lodging 16 Third-party sick pay tax adjustment 34
adjustments) 35 Medicaid waiver payments 3 Tip rate determination agreement 19
Criminal prosecution 31 Medical care 17 Tip rate determination and education
Medical savings accounts (MSAs) 17 program 19
Medicare tax 24 Tips 18, 21
D Mileage 16 Trust fund recovery penalty 30
Monthly deposit schedule 27
Delivery services, private 7 Motion picture project employers 25
Depositing taxes: Moving expense reimbursement 2
Penalties 29 U
Rules 25 Unemployment tax, federal 36
Differential wage payments 17 N
Disaster tax relief 2
New employees 5
Noncash wages 16 V
E Nonemployee compensation 7 Vacation pay 21
E-file 32
Election worker 10 O W
Electronic deposit requirement 29
Electronic Federal Tax Payment System Outsourcing payroll duties 3 Wage repayments 36
(EFTPS) 29 Wages defined 15
Electronic filing 4, 32 Wages not paid in money 16
Eligibility for employment 5 P Withholding:
Employees defined 11 Backup 7
Employer identification number (EIN) 11 Part-time workers 25 Certificate 21
Payroll period 21
Employer responsibilities 6 Exemption 22
E-news for payroll professionals 8 Payroll service provider (PSP) 44 Fringe benefits 18
Penalties 29, 32
Private delivery services (PDSs) 7 Income tax 21
Levies 24
F Publications (See Tax help) Nonresident aliens 25
Pensions and annuities 6
Family employees 13 Social security and Medicare taxes 24
Final return 32 Q Tips 21
Foreign persons treated as American
employers 25 Qualified small business payroll tax
Form 944 31 credit for increasing research Z
Fringe benefits 17 activities 2
FUTA tax 36 Zero wage return 4
R
G Reconciling Forms W-2 and Forms 941 or
Government employers 10 Form 944 33

Page 48 Publication 15 (2020)