Publication 15 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
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 on nonresident aliens.
- Allocated tips, 6. Tips
- Archer MSAs, Archer medical savings accounts.
E
- Electronic, Electronic deposit requirement.
- Electronic deposit requirement, Electronic deposit requirement.
- Electronic Federal Tax Deposit System (EFTPS), Electronic deposit requirement.
- Electronic filing, Electronic Filing
- Eligibility for employment, Eligibility for employment.
- Employees defined, 2. Who Are Employees?
- Employer identification number (EIN), Web-based application for an EIN., 1. Employer Identification Number (EIN)
- Employer responsibilities, Paying Wages, Pensions, or Annuities
M
- Magnetic media filing:
-
- Form 941, Electronic and magnetic tape filing by reporting agents.
- Form W–4, Filing Form W-4 on magnetic media or electronically.
- Meals and lodging, Meals and lodging.
- Medical care, Medical care reimbursements.
- Medical savings accounts, Archer medical savings accounts.
- Medicare tax, Social Security and Medicare Taxes
- Medicare tax rate, Changes To Note
- Mileage, Per diem or other fixed allowance.
- Monthly deposit schedule, Monthly Deposit Schedule
- Moving expenses, Moving expenses.
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)
- Social security tax rate, Changes To Note
- 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
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 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.
- Nonpayroll payments, Nonpayroll Income Tax Withholding
- Nonresident aliens, Withholding 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
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