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Index

C

COBRA premium assistance credit, Reminders
COBRA Premium Assistance Credit, COBRA premium assistance credit.
Commodity wages, Commodity wages.
Crew leaders, Crew Leaders, 10. Federal Unemployment (FUTA) Tax

D

Deposit rules:
Electronic funds transfer, 7. Depositing Taxes
Lookback period, Lookback period.
Deposit:
Penalties, Deposit Penalties
Differential wage payments, Reminders
Disregarded entities, Reminders

E

Electronic deposits, Electronic deposit requirement.
Electronic payment, Reminders
Electronic reporting, Calendar
Employee defined, 2. Who Are Employees?
Employer identification number (EIN), Employer identification number (EIN).
Employers of farmworkers, 2. Who Are Employees?
Exemption from withholding, Exemption from federal income tax withholding.

H

H-2A visa holders, Compensation paid to H-2A visa holders.
Household employees:
Employment tax withholding, Household employees.
Husband-wife business, Husband-Wife Business

I

Income tax withholding:
How to figure:, How To Figure Federal Income Tax Withholding
Percentage method, 13. Federal Income Tax Withholding Methods
Wage bracket method, 13. Federal Income Tax Withholding Methods
Who must withhold, 5. Federal Income Tax Withholding
Independent contractor, 2. Who Are Employees?

L

Lookback period, Lookback period.

N

Noncash wages, Commodity wages.

P

Penalties, Deposit Penalties
Prior year adjustments, Prior Year Adjustments

Q

Qualified subchapter S subsidiaries (QSubs), Reminders

R

Reconciling Forms W-2, W-3, and 943, 11. Reconciling Wage Reporting Forms
Reconciling wage reporting forms, 11. Reconciling Wage Reporting Forms

S

Share farmers, Share farmers.
Social security and Medicare withholding, 4. Social Security and Medicare Taxes
Social security number (SSN), Social security number (SSN).
Supplemental wages, Supplemental wages.

T

Taxpayer Advocate, Reminders
Taxpayer identification number, 1. Taxpayer Identification Numbers
Trust fund recovery penalty, Trust fund recovery penalty.

U

Unresolved tax issues ( Taxpayer Advocate), Reminders

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