Payroll and Employment Tax
IRS Provides Guidance on Form W-2 Reporting of Election
The IRS provided guidance to government employers of election workers on
whether such employees' wages must be reported on Form W-2. (Rev. Rul.
2000-6, 2000-6 IRB 1)
Wages paid to an election worker are not subject to federal income tax
withholding; however, under IRC Section 6041(a), compensation of $600 or more in
a calendar year must be reported by the employer in box 1 of the Form W-2. Also,
the services of an election worker are not considered employment for FICA
purposes unless, effective January 1, 2000, the worker's wages for a calendar
year are $1,100 or more. As a result, if wages paid to an election worker are
less than $1,100, generally the employer is not required to report the election
worker's compensation on Form W-2 as FICA wages, unless the worker is covered
under a state Section 218 agreement that has a lesser FICA exclusion threshold.
Under a state Section 218 agreement, states and the SSA may agree to extend
Social Security coverage to employees, including election workers.
This IRS clarification was made at the request of the National Conference
of State Social Security Administrators (NCSSSA), which believed that such
uniformity in Form W-2 reporting requirements was much needed by government
employers. Donald Rohan, NCSSSA president, said that the ruling ". . .
saves these employers $10 million annually by not requiring W-2s for wages that
have no withholding." However, Rohan cautions government employers to check
with their state Social Security administrator for the FICA exclusion threshold
as specified by their state's Section 218 agreement, as this threshold dictates
whether or not a Form W-2 might be required for FICA wage reporting purposes.
For a list of state administrators, see the NCSSSA web site at http://www.ncsssa.org.
(Press Release, National Conference of State Social Security Administrators,
January 24, 2000)
not affiliated with the authors of these links nor responsible for each
MINIMUM TAX: Alternative
Minimum Tax - text of the U.S. Government code establishing the AMT.
Topic 409, Capital Gains and Losses - IRS
929, Tax Rules for Children and Dependents; Tax for Children Under Age 14 Who
Have Investment Income of More Than $1,400
TAX RETURN: 3.22.3
Individual Income Tax Returns
559, Survivors, Executors, and Administrators; Income Tax Return of an Estate--
Form 1041 and Publication
559, Survivors, Executors, and Administrators; Other Tax Information
Tax Interactive - what is a fair tax
Estate and Gift Tax Law
TAXES: [4.4.2] 5.6 Payroll Taxes
Security History Home Page - This is the history web site of the social
security administration with information on the history of Social Security
and the Social Security Administration.
ARE AVAILABLE THROUGH IRS LOCAL
OFFICES, INTERNET, MAIL, COMPUTER, OR TELEFAX.
- Internet: Browse
and retrieve most Federal forms and publications from the IRS here..
These tax materials are available 24 hours a day, seven days a week.
- Office: You
may pick up forms or publications and even meet with IRS assistors for
answers to your tax questions at your nearest IRS office - Where
to File - IRS Offices. You can also call 1-800-829-1040
for recorded explanations that may answer your questions.
- Phone: IRS
forms line -- 1-800-TAX-FORM (1-800-829-3676) -- is open from 7:00 a.m. to
11:00 p.m., Monday through Saturday. You should know what forms you
want by number, and the name or number of the publication. Taxpayers should
allow up to 15 working days for telephone orders to be processed.
- Telefax: available
24 hours a day, seven days a week 703-368-9694 --
offers 144 forms with instructions by return fax. You can request
that the system fax a list of available items or you can find the order
numbers in the various tax instruction booklets.
History Project at Tax Analysts - providing scholars, policy
makers, and the media with information on the history of American taxation
World - explanations of tax policy, history, courses,
glossaries downloadable forms and a great menu of links to other important
FORM: 188.8.131.52.7.1 Form W-2 Information
3 Revenue, Returns, and Accounts Processing Chap. 29 ISRP System Sec. 92 SC
Processing of Form W-4 Employees' Withholding Allowance Certificate
... deferrals to a section 401(k) cash or deferred Note: Keep Copy C of Form W-2
at least 3 years after the due arrangement. Also includes deferrals under a ...
Manager For Forms - IRS
... correct any name, SSN, or Earned income credit (EIC). You must file a tax
error reported to the SSA on Form W-2. If return if any amount is shown in box
Form W-2 Preparation
Form W-2. Who must file Form W-2: Employers must file
Form W-2 for wages paid to each employee ...
... Form W-2. Extension to file: You may request an extension
of time to file Form W-2 by sending ...
Paper Form W-2
... to report amounts you paid your household employees. You must also file Form
with SSA by the last day of February following the year the wages were paid. ...
Statement of Earnings
- Form W-2
IF.7. Statement of Earnings - Form W-2. Each employer is required to send each
a Form W-2, Statement of Earnings, during January. This form includes ...
| Form | IRS Form W-2: Employers Wage and ...
... See all forms and agreements. Home > Employment & HR > Benefits
> IRS Form W-2: Employers Wage and Tax Statement. ...
W-2, Form W-3, Form W-2c, Form W-3c Defined
... Employers must file Form W-2 for each employee from whom income, social
or Medicare taxes have been withheld. You must also file Form W-2 for each ...
received a Form W-2. What do I do?
I never received a Form W-2. What do I do? Employers
must provide employees with form ...
752, Form W-2 Where, When, and How to File - ...
Uncle Fed's Tax*Board, 1999 Tax Year. IRS Tax Topic 752. Form
W-2 Where, When, and How to File. ...
... Form W-2 Wage and Tax Statement is an Internal Revenue Service (IRS) form
enables employees to file their personal tax returns and provides the IRS ...
W-2, Box 13 and W-3, Box 12D3;15= (No Responses);13= ( ...
... Document 2971. Form W-2, Box 13 and W-3, Box 12: QUESTION : What do I enter
Form W-2, Box 13 so the information will link to Form W-3? ANSWER: W-2 Box 12
Form W-2 Can Substitute
For A Form 1040 !!
Form W-2 Can Substitute For A Form 1040 !! Form W-2 Can Substitute For A Form
1040 !! Form W-2 Can Substitute For A Form 1040 !! ...