Corporate Talk

This web site operates from the prospective that the user already has a business entity and the entity of choice is the S-corporation. While good business practices may apply to every business, the user must decide whether to use and how to apply the content found here. The authors cannot. As always, read all closely and think before you act.

Selected Topical Links to IRS Publications

Selected IRS Publications

Links To Consult these IRS publications as primary sources for each listed 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 FSLG Taxable Fringe Benefits Guide
Deposit rules	Publication 15 (Circular E)
Emergency workers	Publication 963, Federal-State Reference Guide
Employee meals and lodging expenses	FSLG Taxable Fringe Benefits Guide Publication 463, Travel, Entertainment, Gift and Car Expenses
Employee use of employer vehicle	Publication 15-B, Employer’s Guide to Fringe Benefits FSLG Taxable Fringe Benefits Guide
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 FSLG Taxable Fringe Benefits Guide
Who is an Employee?	Publication 15 (Circular E)
Withholding	Publication 15 (Circular E)

The IRS continual revises and up-dates its various forms. Therefore, you should check the IRS Web site. If you can’t find what you’re looking for here, there are many additional publications on their web site than the ones listed above.