Page 326 - Large Business IRS Training Guides
P. 326
W-2 Wages (cont’d)
Methods to compute wages include:
• Unmodified box method,
• Modified box 1 method, or
• Tracking wages method.
Other considerations include:
• Short tax year,
• Acquisition or disposition of a trade or business,
• Non-duplication rule, and
• Wages paid by someone other than a common
law employer.
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