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Information Return Reporting for Federal Agencies
Guidance on information return requirements for Federal agencies.
Information Return Reporting for State & Local Governments
Guidance on information return requirements for state and local governments.
Backup Withholding
Important rules affecting payers and recipients of governmental payments.
Classification of Elected and Appointed Officials
Explanation of special employment tax status of elected and appointed officials.
Employee or Independent Contractor?
How to determine whether or not a worker is considered your employee.
Group-Term Life Insurance
How to treat group-term life insurance provided for employees.
FICA Taxation of Volunteer Firefighters
Explanation of FICA tax on volunteer compensation.
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