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A short description of the key payroll publications is noted in the following bullet points, which are sorted in order by publication number In addition, the same information is reorganized in a matrix format in Exhibit 181, with topics listed down the left side and publication numbers across the top Publication 15, Employer s Tax Guide Discusses the employer identification number, calendar of key tax-related dates, employee definitions, compensation, tips, supplemental wages, the payroll period, wage withholding, the Advance Earned Income Credit, depositing taxes, filing Form 941, FUTA, and income tax withholding tables Publication 15-A, Employer s Supplemental Tax Guide Discusses employee definitions, independent contractors, compensation, sick pay, pensions, and alternative withholding methods Publication 15-B, Employer s Tax Guide to Fringe Benefits Discusses cafeteria plans, accident and health benefits, achievement awards, dependent care assistance, educational assistance, employee discounts, employee stock options, group-term life insurance, meals, moving expense reimbursement, retirement planning services, and commuting benefits Publication 393, Federal Employment Tax Forms Includes a complete list of tax forms as well as an order form and directions for contacting the IRS for additional information Publication 463, Travel, Entertainment, Gift, and Car Expenses Discusses travel and entertainment expenses, gifts, car expenses, and recordkeeping Publication 560, Retirement Plans for Small Business Discusses Simplified Employee Pensions (SEP), SIMPLE retirement plans, and qualified retirement plans Publication 583, Starting a Business and Keeping Records Discusses the employer identification number, the tax year, the accounting method to use for tax purposes, types of business taxes, penalties, business expenses, and recordkeeping requirements It is important from a payroll perspective because of its discussion of business taxes and recordkeeping requirements Publication 1542, Per Diem Rates Notes the localities eligible for different per diem rates as of the publication date Notice 931, Deposit Requirements for Employment Taxes This is an IRS bulletin rather than a publication, but is important because it lists a variety of tax deposit schedules for the current payroll year Exhibit 181 presents the same information just noted for each key IRS publication, but does so in a more easily searchable matrix format, with topics isted in alphabetical order down the left side and publication numbers across the top Worthy of separate mention is Publication 54, Tax Guide for US Citizens and Resident Aliens Abroad As the title implies, this excellent manual is only. vb.net ean 13 reader .NET EAN - 13 Barcode Reader for C#, VB . NET , ASP.NET Applications
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