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IRS.gov Website
Index of Publication 15-A - Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15)
TOC
A
B
C
D
E
F
G
I
L
M
N
O
P
R
S
T
W
A
Additional Medicare Tax,
Additional Medicare Tax withholding.
Agents, reporting,
Agents
Agricultural workers,
H-2A agricultural workers.
Alternative methods of withholding,
9. Alternative Methods for Figuring Withholding
Annuity payments,
8. Pensions and Annuities
Awards, employee achievement,
Employee Achievement Awards
B
Back pay,
Back Pay
Below-market rate loans,
Interest-Free and Below-Market-Interest-Rate Loans
C
Comments on publication,
Comments and suggestions.
Common paymaster,
Common Paymaster
Common-law employees,
Common-Law Employees
Common-law rules,
Common-Law Rules
Corporate officers,
For employment tax purposes, no distinction...
D
Deferred compensation plans, nonqualified,
Nonqualified Deferred Compensation Plans
Direct sellers,
Direct sellers.
Director of corporation,
For employment tax purposes, no distinction...
E
Electronic Form W-2,
Furnishing Form W-2 to employees electronically.
Employee achievement awards,
Employee Achievement Awards
Employee or contractor:
Attorney,
Attorney
Automobile industry,
Automobile Industry
Building industry,
Building and Construction Industry
Computer industry,
Computer Industry
Salesperson,
Salesperson
Taxicab driver,
Taxicab Driver
Trucking industry,
Trucking Industry
Employee's taxes paid by employer,
Employee's Portion of Taxes Paid by Employer
Employees:
Common-law rules,
Common-Law Rules
Industry examples,
Industry Examples
Statutory,
Statutory Employees
Employees defined,
1. Who Are Employees?
Employees misclassification,
Misclassification of Employees
Excessive termination payments (golden parachute),
Golden Parachute Payments
Exempt organizations,
3. Employees of Exempt Organizations
F
Fellowship payments,
Scholarship and Fellowship Payments
Form W-2, electronic filing,
Furnishing Form W-2 to employees electronically.
G
Golden parachute,
Golden Parachute Payments
I
Idle time,
Withholding for Idle Time
Independent contractors,
Independent Contractors
Indian gaming profits,
10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
Interest-free loans,
Interest-Free and Below-Market-Interest-Rate Loans
International social security agreements,
International Social Security Agreements
L
Leased employees,
Leased employees.
Leave sharing plans,
Leave Sharing Plans
Loans, interest-free or below-market rate,
Interest-Free and Below-Market-Interest-Rate Loans
M
Ministers,
Ministers.
Misclassification of employees,
Misclassification of Employees
N
Nonqualified plans,
Nonqualified Deferred Compensation Plans
O
Officer of corporation,
For employment tax purposes, no distinction...
Outplacement services,
Outplacement Services
P
Pension payments,
8. Pensions and Annuities
R
Real estate agents,
Licensed real estate agents.
Religious exemptions,
4. Religious Exemptions and Special Rules for Ministers
Reporting agents,
Agents
S
Scholarship payments,
Scholarship and Fellowship Payments
Sick pay,
6. Sick Pay Reporting
SIMPLE retirement plans,
SIMPLE Retirement Plans
Simplified employee pension,
Contributions to a Simplified Employee Pension (SEP)
Statutory employees,
Statutory Employees
Statutory nonemployees,
Statutory Nonemployees
Suggestions for publication,
Comments and suggestions.
Supplemental unemployment benefits,
Supplemental Unemployment Benefits
T
Tax-exempt organizations,
3. Employees of Exempt Organizations
Tax-sheltered annuities,
Tax-Sheltered Annuities
Technical service specialists,
Technical service specialists.
Third-party sick pay,
Sick Pay Paid by Third Party
W
Withholding:
Alternative methods,
9. Alternative Methods for Figuring Withholding
Idle time payments,
Withholding for Idle Time
Indian gaming profits,
10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
Pensions and annuities,
Federal Income Tax Withholding
Sick pay,
Income Tax Withholding on Sick Pay
TOC
