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Publication 51 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

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).
Employee defined, 2. Who Are Employees?
Employer identification number, Employer identification number (EIN).
Employers of farmworkers, 2. Who Are Employees?
Exemption from withholding, Exemption from income tax withholding.

F

Farmworkers:
Crew leaders, Crew Leaders
Defined, 2. Who Are Employees?
Forms:
943, 8. Form 943
I–9, Important Reminders
W-2, Filing corrections to Form W-2 and W-3 statements.
W-4, Form W-4.
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 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 magnetically or electronically.

N

Noncash wages, Commodity wages.

P

Penalties, Deposit Penalties
Problem resolution, Important Reminders

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.

W

Withholding:
Income tax, 5. Income Tax Withholding
Nonresident aliens, Withholding on nonresident aliens.
Supplemental wages, Supplemental wages.