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Notice 2011-72 [September 14, 2011] This notice addresses treatment of employer-provided cell phones. TD 9524 [May 9, 2011] Final regulations on withholding under section 3402(t). Proposed Regulation on 3402(t) Withholding Rule would eliminate existing contract rule in 2013. TD 9507 [December 13, 2010] Final regulations eliminate use of paper deposit coupons. Notice 2010-91 [December 3, 2010] This notice provides interim guidance on the interaction of sections 3402(t) and 6050W. REG-153340-09 [August 23, 2010] These proposed regulations would require electronic deposits in 2011. Treasury Decision 9496 [August 16, 2010] This decision provides guidance for payment card reporting rules beginning in 2011. Notice 2010-44 [June 1, 2010] Explains the rules for small employers to claim the new health insurance credit under Code section Section 45R. Final Regulations [May 19, 2010] These regulations address the requirements for public safety officer vehicles to be qualified nonpersonal use vehicles. Regulation 137036-08 [Feburary 8, 2010] These proposed regulations address third-party agent reporting of FUTA tax under Section 3504. Revenue Ruling 2009-39 [December 29, 2009] This revenue ruling explains procedures for making employment tax adjustments and claims for refund using Form 941-X. Revenue Ruling 2009-11 [May 4, 2009] This revenue ruling explains the treatment of differential wage payments to uniformed service members. Revenue Ruling 2006-43 [August 28, 2006] This revenue ruling explains the treatment of retirement “pick-up” contributions made by employers to retirement plans. Revenue Ruling 2005-24 [April 18, 2005] This revenue ruling provides guidance on medical reimbursement plans. Revenue Ruling 2004-98 [October 18, 2004] This revenue ruling addresses a type of parking reimbursement benefit plan. Chief Counsel Advice on Respite Care [November 21, 2003] In a memorandum, IRS Chief Counsel clarifies the employment tax treatment of respite care workers provided by a third party. Notice 2003-70 [October 27, 2003] This notice provides guidance for governments serving as agents for employers of home-care service providers. Revenue Ruling 2003-66 [June 30, 2003] This revenue ruling provides guidance to federal agencies about the information reporting requirements under sections 6041A and 6050M of the Code for the payment of services. Revenue Ruling 2003-43 [May 16, 2003] This revenue ruling discusses whether, under the fact described, employer-provided expense reimbursements made through debit or credit cards and other electronic media are excludable from gross income under IRC section 105. Revenue Ruling 2003-46 [May 12, 2003] This revenue ruling provides guidance concerning the applicability of the Medicare portion of FICA tax under IRC section 3121(u)(2) to state and local governments and considers the interaction between sections 3121(u)(2)(C) and 3121(b)(7)(F) in the context of the continuing employment exception. Chief Counsel Advice 200330018 [April 14, 2003] In a memorandum, IRS Chief Counsel addresses whether a retirement system meets safe-harbor minimum benefit requirements of Revenue Procedure 91-40. Revenue Procedure 2003-9 [February 24, 2003] This procedure establishes an online system permitting payers to verify, prior to filing, taxpayer identification numbers (TINs) required to be reported on information returns and payee statements. Chief Counsel Advice 200302045 [January 10, 2003] In a memorandum, IRS Chief Counsel address the taxability of property tax rebates to volunteers. Chief Counsel Advice 200322002 [December 31, 2002] In a memorandum, IRS Chief Counsel addresses whether volunteer firefighters are qualified participants in a pension plan. Revenue Procedure 91-40 This revenue procedure sets forth rules relating to the minimum retirement benefit requirement prescribed under section 31.3121(b)(7)-2 of the Employment Tax Regulations. |
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Page Last Reviewed or Updated: September 21, 2011