Index of Publication 15-A - Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15)

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Index of Publication 15-A - Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15)

A

Agents, reporting, Agents

Alternative methods of withholding, 9. Alternative Methods for Figuring Withholding

Annuity payments, 8. Pensions and Annuities

Awards, employee, Employee Achievement Awards

B

Back pay, Back Pay

Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans

C

Common paymaster, Common Paymaster

Common-law employees, Common-Law Employees

Common-law rules, Common-Law Rules

Corporate officers, For employment tax purposes, no distinction...

D

Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans, Nonqualified deferred compensation plans.

Direct sellers, Direct sellers.

Director of corporation, For employment tax purposes, no distinction...

Disregarded entities, Disregarded entities and qualified subchapter S subsidiaries (QSubs).

E

Electronic Form W-2, Furnishing Form W-2 to employees electronically.

Employee achievement awards, Employee Achievement Awards

Employee or contractor:

Attorney, Attorney

Automobile industry, Automobile Industry

Building industry, Building and Construction Industry

Computer industry, Computer Industry

Salesperson, Salesperson

Taxicab driver, Taxicab Driver

Trucking industry, Trucking Industry

Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer

Employees:

Common-law rules, Common-Law Rules

Industry examples, Industry Examples

Statutory, Statutory Employees

Employees defined, 1. Who Are Employees?

Employees misclassification, Misclassification of Employees

Excessive termination payments (golden parachutes), Golden Parachute Payments

Exempt organizations, 3. Employees of Exempt Organizations

F

Fellowship payments, Scholarship and Fellowship Payments

Form W-2, electronic filing, Furnishing Form W-2 to employees electronically.

G

Golden parachutes, Golden Parachute Payments

I

Idle time, Withholding for Idle Time

Independent contractors, Independent Contractors

Indian gaming profits, 10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members

Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans

International social security agreements, International Social Security Agreements

L

Leased employees, Leased employees.

Leave sharing plans, Leave Sharing Plans

Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans

M

Ministers, Ministers.

Misclassification of employees, Misclassification of Employees

N

Nonprofit organizations, 3. Employees of Exempt Organizations

Nonqualified plans, Nonqualified Deferred Compensation Plans, Nonqualified deferred compensation plans.

O

Officer of corporation, For employment tax purposes, no distinction...

Outplacement services, Outplacement Services

P

Pension payments, 8. Pensions and Annuities

R

Real estate agents, Licensed real estate agents.

Religious exemptions, 4. Religious Exemptions

Reporting agents, Agents

S

Scholarship payments, Scholarship and Fellowship Payments

Sick pay, 6. Sick Pay Reporting

SIMPLE retirement plans, SIMPLE Retirement Plans

Simplified employee pension, Contributions to a Simplified Employee Pension (SEP)

Special rules for paying taxes, 7. Special Rules for Paying Taxes

Statutory employees, Statutory Employees

Statutory nonemployees, Statutory Nonemployees

Supplemental unemployment benefits, Supplemental Unemployment Benefits

T

Tax-exempt organizations, 3. Employees of Exempt Organizations

Tax-sheltered annuities, Tax-Sheltered Annuities

Technical service specialists, Technical service specialists.

Third-party sick pay, 6. Sick Pay Reporting

W

Withholding:

Alternative methods, 9. Alternative Methods for Figuring Withholding

Idle time payments, Withholding for Idle Time

Indian gaming profits, 10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members

Pensions and annuities, Federal Income Tax Withholding

Sick pay, Income Tax Withholding on Sick Pay