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, 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

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.

Electronic filing of Form W-4, Filing Form W-4 on magnetic media or electronically.

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, Zero Wage return., 941TeleFile.

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, Social Security and Medicare Taxes

L

Long-term care insurance, Health insurance plans.

Lookback period, Form 941, When To Deposit

M

Magnetic media filing, 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, 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.

Nonpayroll withholding , Nonpayroll Income Tax 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, What's New, 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, What's New, 14. Federal Unemployment (FUTA) Tax

Unresolved tax issues, Unresolved Tax Issues

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.

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

Z

Zero wage return, Zero Wage return.