Where To Find It
| Where To Find It Consult the publications cited as primary sources for each topic. |
|
| Accountable plans | Publication 15 (Circular E) |
|
Bonuses and supplemental pay |
Publication 15 (Circular E) |
| Cafeteria plans | Publication 15-B, Employer’s Guide to Fringe Benefits |
| Characteristics of Government Entities | Publication 963, Federal-State Reference Guide |
| Clothing and uniform allowances | Publication 15-B, Employer’s Guide to Fringe Benefits |
| Deposit rules | Publication 15 (Circular E) |
| Emergency workers | Publication 963, Federal-State Reference Guide |
| Employee meals and lodging expenses | Employer’s Guide to Fringe Benefits Publication 463, Travel, Entertainment, Gift and Car Expenses |
| Employee use of employer vehicle | Publication 15-B, Employer’s Guide to Fringe Benefits |
| Fee-based employees | Publication 963, Federal-State Reference Guide |
| Filing requirements | Publication 15 (Circular E) |
| Information reporting | General Instructions for Forms 1099, 1098, 5498, and W-2G |
| Medicare coverage | Publication 963, Federal-State Reference Guide |
| Nonqualified (section 457) retirement plans | Public Employer’s Tax Guide Publication 963, Federal-State Reference Guide (includes Notice 2003-20) |
| Public retirement systems (social security replacement plans) | Publication 963, Federal-State Reference Guide |
| Section 218 social security coverage | Public Employer’s Tax Guide Publication 963, Federal-State Reference Guide |
| Sick pay | Publication 15-A, Employer’s Supplemental Tax Guide |
| Volunteers | Publication 963, Federal-State Reference Guide |
| Wages and items included in compensation | Publication 15-B, Employer’s Guide to Fringe Benefits |
| Who is an Employee? | Publication 15 (Circular E) |
| Withholding | Publication 15 (Circular E) |
Page Last Reviewed or Updated: 2013-01-28
