A

Advance earned income credit:

How to figure, How to figure the advance EIC payment.

Payment methods, 14. Advance Earned Income Credit (EIC) Payment Methods

Percentage method, Percentage Method

Wage bracket method, Wage Bracket Method

Alien workers, Share farmers and alien workers.

C

Comments, Comments and Suggestions.

Commodity wages, Commodity wages.

Crew leaders, Crew Leaders, 10. Federal Unemployment (FUTA) Tax, 11. Records You Should Keep

D

Deposit rules:

Electronic funds transfer, 7. Depositing Taxes

Lookback period, Lookback period.

Deposit:

Coupons, Making deposits with FTD coupons.

Penalties, Deposit Penalties

E

Electronic deposits, Electronic deposit requirement (EFTPS).

Electronic payment, Reminders

Employee defined, 2. Who Are Employees?

Employer identification number (EIN), Employer identification number (EIN).

Employers of farmworkers, 2. Who Are Employees?

Exemption from withholding, Exemption from federal income tax withholding.

F

Farmworkers:

Crew leaders, Crew Leaders

Defined, 2. Who Are Employees?

Federal unemployment (FUTA) taxes, What's New, 10. Federal Unemployment (FUTA) Tax

Forms:

943, 8. Form 943

I-9, Reminders

W-2, Filing corrections to Form W-2 and W-3 statements.

W-4, What's New, Form W-4.

W-4(SP), What's New

FTD coupons, Making deposits with FTD coupons.

H

Household employees:

Employment tax withholding, Household employees.

I

Income tax withholding:

How to figure:, How To Figure Federal Income Tax Withholding

Percentage method, 13. Income Tax Withholding Methods

Wage bracket method, 13. Income Tax Withholding Methods

Who must withhold, 5. Income Tax Withholding

Independent contractor, 2. Who Are Employees?

L

Lookback period, Lookback period.

M

Magnetic media or electronic reporting, Calendar, Filing Form W-4 on magnetic media or electronically.

N

Noncash wages, Commodity wages.

P

Penalties, Deposit Penalties

R

Reconciling Forms W-2, W-3, and 943, 12. Reconciling Wage Reporting Forms

Reconciling wage reporting forms, 12. Reconciling Wage Reporting Forms

S

Social security and Medicare withholding, 4. Social Security and Medicare Taxes

Social security number, Social security number.

Suggestions, Comments and Suggestions.

Supplemental wages, Supplemental wages.

T

Taxpayer identification number, 1. Taxpayer Identification Numbers

Trust fund recovery penalty, Trust fund recovery penalty.

U

Unemployment tax, federal, What's New

Unresolved tax issues, Reminders

W

Withholding:

Income tax, 5. Income Tax Withholding

Nonresident aliens, Withholding on nonresident aliens.

Supplemental wages, Supplemental wages.