A
- Accuracy of deposits rule, Accuracy of Deposits Rule
- Adjustments, 13. Reporting Adjustments to Form 941 or Form 944
- Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees., Withholding of social security and Medicare taxes on nonresident aliens.
- Allocated tips, Allocated tips.
- Archer MSAs, Health Savings Accounts and medical savings accounts.
B
- Backup withholding, Backup withholding.
- Business expenses, employee, Employee business expense reimbursements.
C
- Calendar, Calendar
- Certain foreign persons treated as American employers, Foreign persons treated as American employers.
- Change of address, Change of Address
- COBRA premium assistance credit, COBRA premium assistance credit.
- Correcting employment taxes, Correcting employment taxes.
- Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments
D
- Delivery services, private, Private Delivery Services
- Depositing taxes:
-
- Penalties, Deposit Penalties
- Rules, 11. Depositing Taxes
- Differential wage payments, Differential wage payments.
E
- E-file, Electronic filing by reporting agents.
- Election worker, State and local government employers.
- Electronic, Electronic deposit requirement.
- Electronic deposit requirement, Electronic deposit requirement.
- Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement.
- Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents.
- Eligibility for employment, Eligibility for employment.
- Employees defined, Employee status under common law.
- Employer identification number (EIN), 1. Employer Identification Number (EIN)
- Employer responsibilities, Zero wage return.
F
- Family employees, 3. Family Employees
- Final return, Final return.
- Form 944, 12. Filing Form 941 or Form 944
- Fringe benefits, Fringe benefits.
- FUTA tax, 14. Federal Unemployment (FUTA) Tax
G
- Government employers, Federal Government employers.
H
- Health insurance plans, Health insurance plans.
- Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts.
- Hiring new employees, Hiring New Employees
- Household employees, Exceptions.
- Husband-wife business, Husband-Wife Business
I
- Income tax withholding, Income Tax Withholding, 16. How To Use the Income Tax Withholding Tables
- Information returns, Information Returns
- International social security agreements, International social security agreements.
L
- Long-term care insurance, Health insurance plans.
- Lookback period, When To Deposit
M
- Meals and lodging, Meals and lodging.
- Medical care, Medical care reimbursements.
- Medical savings accounts, Health Savings Accounts and medical savings accounts.
- Medicare tax, Social Security and Medicare Taxes
- Mileage, Per diem or other fixed allowance.
- Monthly deposit schedule, Monthly Deposit Schedule
- Moving expenses, Moving expenses.
N
- New employees, Hiring New Employees
- Noncash wages, Wages not paid in money.
- Nonemployee compensation, Backup withholding.
P
- Part-time workers, Part-Time Workers
- Payroll period, 8. Payroll Period
- Penalties, Deposit Penalties, Penalties.
- Private delivery services, Private Delivery Services
R
- Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944.
- Recordkeeping, Recordkeeping
- Reimbursements, Accountable plan., Nonaccountable plan.
- Reimbursements:, Per diem or other fixed allowance.
- Repayments, wages, Wage Repayments
S
- Seasonal employers, Exceptions.
- Semiweekly deposit schedule, Semiweekly Deposit Schedule
- Sick pay, Sick pay.
- Social security and Medicare taxes, Social Security and Medicare Taxes
- Social security number, employee, 4. Employee's Social Security Number (SSN)
- Standard mileage rate, Per diem or other fixed allowance.
- Statutory employees, Employee status under common law.
- Statutory nonemployees, Statutory employees.
- Successor employer, Successor employer., Successor employer.
- Supplemental wages, 7. Supplemental Wages
T
- Telephone help, Tax questions.
- Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay.
- Tip Rate Determination Agreement, Tip Rate Determination and Education Program.
- Tip Rate Determination and Education Program, Tip Rate Determination and Education Program.
- Tips, 6. Tips, Tips treated as supplemental wages.
- Trust fund recovery penalty, Trust fund recovery penalty.
U
- Unemployment tax, federal, 14. Federal Unemployment (FUTA) Tax
- Unresolved tax issues (Contacting Your Taxpayer Advocate), Contacting Your Taxpayer Advocate
V
- Vacation pay, Vacation pay.
W
- Wage repayments, Wage Repayments
- Wages defined, 5. Wages and Other Compensation
- Wages not paid in money, Wages not paid in money.
- Withholding:
-
- Backup, Backup withholding.
- Certificate, Using Form W-4 to figure withholding.
- Exemption, Exemption from federal income tax withholding.
- Fringe benefits, Withholding on fringe benefits.
- Income tax, Income Tax Withholding
- Levies, Amounts exempt from levy on wages, salary, and other income.
- Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens.
- Pensions and annuities, Nonpayroll Income Tax Withholding
- Percentage method, Percentage Method
- Social security and Medicare taxes, Social Security and Medicare Taxes
- Table instructions, 16. How To Use the Income Tax Withholding Tables
- Tips, Tips treated as supplemental wages.
- Wage bracket method, Wage Bracket Method
Z
- Zero wage return, Zero wage return.
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