Published Guidance | |
Revenue Ruling 2005-24 [April 18, 2005] This revenue ruling provides guidance on medical reimbursement plans. Revenue Ruling 2004-98 [October 18, 2004] This revenue ruling addresses a type of parking reimbursement benefit plan. Chief Counsel Advice on Respite Care [November 21, 2003] In a memorandum, IRS Chief Counsel clarifies the employment tax treatment of respite care workers provided by a third party. Notice 2003-70 [October 27, 2003] This notice provides guidance for governments serving as agents for employers of home-care service providers. Revenue Ruling 2003-66 [June 30, 2003] This revenue ruling provides guidance to federal agencies about the information reporting requirements under sections 6041A and 6050M of the Code for the payment of services. Revenue Ruling 2003-43 [May 16, 2003] This revenue ruling discusses whether, under the fact described, employer-provided expense reimbursements made through debit or credit cards and other electronic media are excludable from gross income under IRC section 105. Revenue Ruling 2003-46 [May 12, 2003] This revenue ruling provides guidance concerning the applicability of the Medicare portion of FICA tax under IRC section 3121(u)(2) to state and local governments and considers the interaction between sections 3121(u)(2)(C) and 3121(b)(7)(F) in the context of the continuing employment exception. Chief Counsel Advice 200330018 [April 14, 2003] In a memorandum, IRS Chief Counsel addresses whether a retirement system meets safe-harbor minimum benefit requirements of Revenue Procedure 91-40. Revenue Procedure 2003-9 [February 24, 2003] This procedure establishes an online system permitting payers to verify, prior to filing, taxpayer identification numbers (TINs) required to be reported on information returns and payee statements. Chief Counsel Advice 200302045 [January 10, 2003] In a memorandum, IRS Chief Counsel address the taxability of property tax rebates to volunteers. Chief Counsel Advice 200322002 [December 31, 2002] In a memorandum, IRS Chief Counsel addresses whether volunteer firefighters are qualified participants in a pension plan. Revenue Procedure 91-40 This revenue procedure sets forth rules relating to the minimum retirement benefit requirement prescribed under section 31.3121(b)(7)-2 of the Employment Tax Regulations. |
Page Last Reviewed or Updated: July 28, 2008