Where To Find It |
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Where To Find It
Consult the publications cited as primary sources for each topic. |
Accountable plans |
Publication 15 (Circular E) |
Bonuses and supplemental pay
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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) |
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Page Last Reviewed or Updated: January 28, 2009