FSLG Fact Sheets | |
Information Return Reporting for State & Local Governments Guidance on information return requirements for state and local governments. Information Return Reporting for Federal Agencies Guidance on information return requirements for Federal agencies. Backup Withholding Important rules affecting payers and recipients of governmental payments. Government Workers: Employee or Independent Contractor? How to determine whether or not a worker is considered your employee. Employee Cell Phones Explanation of special rules that apply to cell phones provided to employees. Classification of Elected and Appointed Officials Explanation of special employment tax status of elected and appointed officials. Issues for Firefighters Explanation of FICA tax on volunteer compensation. Group-Term Life Insurance How to treat group-term life insurance provided for employees. State Legislator Travel Fact Sheet A special election that state legislators can make to determine deductible travel expenses. Employer "Pick-Up" Contributions to Benefit Plans A review of recent guidance on when plan contributions are considered "picked up" by the employer. De Minimis Fringe Benefits Information about taxation of occasional benefits of minimal value. Rehired Annuitants Explanation of special rules for annuitants rehired by government employers. Continuing Employment Exception Guidance on which employees may be exempt from Medicare tax. Communications Tax Exemption for Government Entities Explanation of the requirements and procedures for governments to claim exemption from the telephone excise tax. |
Page Last Reviewed or Updated: August 19, 2008