(Supplement to Publication 15 (Circular E), Employer's Tax Guide)
For use in 2009
Table of Contents
- Publication 15-A - Introductory Material
- Publication 15-A - Main Content
- 1. Who Are Employees?
- 2. Employee or Independent Contractor?
- 3. Employees of Exempt Organizations
- 4. Religious Exemptions
- 5. Wages and Other Compensation
- Relocating for Temporary Work Assignments
- Employee Achievement Awards
- Scholarship and Fellowship Payments
- Outplacement Services
- Withholding for Idle Time
- Back Pay
- Supplemental Unemployment Benefits
- Golden Parachute Payments
- Interest-Free and Below-Market-Interest-Rate Loans
- Leave Sharing Plans
- Nonqualified Deferred Compensation Plans
- Tax-Sheltered Annuities
- Contributions to a Simplified Employee Pension (SEP)
- SIMPLE Retirement Plans
- 6. Sick Pay Reporting
- 7. Special Rules for Paying Taxes
- 8. Pensions and Annuities
- 9. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
- Publication 15-A - Additional Material
- Index
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