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) |
