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Pub. 15, (Circular E), Employer's Tax Guide 2005 Tax Year

Index

A

Accuracy of deposits rule, Accuracy of Deposits Rule
Adjustments, Form 941, 13. Reporting Adjustments on Form 941
Advance earned income credit, 10. Advance Earned Income Credit (EIC) Payment
Advance EIC tables, instructions, Advance Payment Methods for the Earned Income Credit (EIC)
Aliens, nonresident, Withholding of social security and Medicare taxes on nonresident aliens.
Allocated tips, 6. Tips
Archer MSAs, Health Savings Accounts and medical savings accounts.

B

Backup withholding, Backup withholding.
Business expenses, employee, Employee business expense reimbursements.

C

Calendar, Calendar
Change of address, Change of Address
Claim for refund, Filing a claim for overreported prior period liabilities.
Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments

D

Delivery services, private, Private Delivery Services
Depositing taxes:
Coupons, Making deposits with FTD coupons.
Penalties, Deposit Penalties
Rules, 11. Depositing Taxes

E

Election worker, State and local government employers.
Electronic, Electronic deposit requirement.
Electronic deposit requirement, Electronic deposit requirement.
Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement.
Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents.
Eligibility for employment, Eligibility for employment.
Employees defined, 2. Who Are Employees?
Employer identification number (EIN), 1. Employer Identification Number (EIN)
Employer responsibilities, Paying Wages, Pensions, or Annuities

F

Family employees, 3. Family Employees
Final return, Form 941, Final return.
Form 941 e-file, Electronic filing by reporting agents.
Form 941TeleFile, What's New
Fringe benefits, Fringe benefits.
FTD coupons, Making deposits with FTD coupons.
FUTA tax, 14. Federal Unemployment (FUTA) Tax

G

Government employers, Federal Government employers.

H

Health insurance plans, Health insurance plans.
Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts.
Hiring new employees, Hiring New Employees
Household employees, 12. Filing Form 941

I

Income tax withholding, Income Tax Withholding, Income Tax Withholding
Information returns, Information Returns
International social security agreements, International social security agreements.

L

Long-term care insurance, Health insurance plans.
Lookback period, Form 941, When To Deposit

M

Meals and lodging, Meals and lodging.
Medical care, Medical care reimbursements.
Medical savings accounts, Health Savings Accounts and medical savings accounts.
Medicare tax, Social Security and Medicare Taxes
Mileage, Per diem or other fixed allowance.
Monthly deposit schedule, Monthly Deposit Schedule
Moving expenses, Moving expenses.

N

New employees, Hiring New Employees
Noncash wages, Wages not paid in money.
Nonemployee compensation, Backup withholding.

P

Part-time workers, Part-Time Workers
Payroll period, 8. Payroll Period
Penalties, Deposit Penalties, Penalties.
Private delivery services, Private Delivery Services

R

Reconciling Forms W-2 and 941, Reconciling Forms W-2, W-3, and 941.
Recordkeeping, Recordkeeping
Reimbursements, Accountable plan., Nonaccountable plan.
Reimbursements:, Per diem or other fixed allowance.
Repayments, wages, Wage Repayments

S

Seasonal employers, 12. Filing Form 941
Semiweekly deposit schedule, Semiweekly Deposit Schedule
Sick pay, Sick pay.
Social security and Medicare taxes, Social Security and Medicare Taxes
Social security number, employee, 4. Employee's Social Security Number (SSN)
Standard mileage rate, Per diem or other fixed allowance.
Statutory employees, 2. Who Are Employees?
Statutory nonemployees, 2. Who Are Employees?
Successor employer, Successor employer., Successor employer.
Supplemental wages, 7. Supplemental Wages

T

Telephone help, Tax questions.
Tip Rate Determination Agreement, Tip Rate Determination and Education Program.
Tip Rate Determination and Education Program, Tip Rate Determination and Education Program.
Tip Reporting Alternative Commitment, Tip Rate Determination and Education Program.
Tips, 6. Tips, Tips treated as supplemental wages.
Trust fund recovery penalty, Trust fund recovery penalty.

U

Unemployment tax, federal, 14. Federal Unemployment (FUTA) Tax
Unresolved tax issues (Contacting Your Taxpayer Advocate), Contacting Your Taxpayer Advocate

V

Vacation pay, Vacation pay.

W

Wage repayments, Wage Repayments
Wages defined, 5. Wages and Other Compensation
Wages not paid in money, Wages not paid in money.
Withholding:
Backup, Backup withholding.
Certificate, Income Tax Withholding
Exemption, Exemption from federal income tax withholding.
Fringe benefits, Withholding on fringe benefits.
Income tax, Income Tax Withholding
Levies, Amounts exempt from levy on wages, salary, and other income.
Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens.
Pensions and annuities, Nonpayroll Income Tax Withholding
Percentage method, Percentage Method
Social security and Medicare taxes, Social Security and Medicare Taxes
Table instructions, Income Tax Withholding
Tips, Tips treated as supplemental wages.
Wage bracket method, Wage Bracket Method

Z

Zero wage return, Zero wage return.

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