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Pub. 15-A, Employer's Supplemental Tax Guide 2005 Tax Year

Index

A

Agents, reporting, Agents
Alternative methods of withholding, 9. Alternative Methods for Figuring Withholding
Annuity payments, 8. Pensions and Annuities
Awards, employee, Employee Achievement Awards

B

Back pay, Back Pay
Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans

C

Common paymaster, Common Paymaster
Common-law employees, Common-Law Employees
Common-law rules, Common-Law Rules
Corporate officers, Common-Law Employees

D

Deferred compensation plans, nonqualified, What's New, Nonqualified Deferred Compensation Plans
Direct sellers, Direct sellers.
Director of corporation, Common-Law Employees
Disregarded entities, 7. Special Rules for Paying Taxes

E

Electronic filing, Reminders
Electronic Form W-2, Reminders
Employee achievement awards, Employee Achievement Awards
Employee or contractor:
Attorney, Attorney
Automobile industry, Automobile Industry
Building industry, Building and Construction Industry
Computer industry, Computer Industry
Salesperson, Salesperson
Taxicab driver, Taxicab Driver
Trucking industry, Trucking Industry
Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer
Employees defined, 1. Who Are Employees?
Employees misclassification, Misclassification of Employees
Employees:
Common-law rules, Common-Law Rules
Industry examples, Industry Examples
Statutory, Statutory Employees
Excessive termination payments, Golden Parachute Payments
Exempt organizations, 3. Employees of Exempt Organizations

F

Fellowship payments, Scholarship and Fellowship Payments
Form W-2:
Electronic filing, Reminders
Formula tables, Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)

G

Golden parachutes, Golden Parachute Payments

I

Idle time, Withholding for Idle Time
Independent contractors, Independent Contractors
Indian gaming profits, 10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans
International social security agreements, International Social Security Agreements

L

Leased employees, Leased employees.
Leave sharing plans, Leave Sharing Plans
Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans

M

Ministers, Ministers.
Misclassification of employees, Misclassification of Employees

N

Nonprofit organizations, 3. Employees of Exempt Organizations
Nonqualified plans, What's New, Nonqualified Deferred Compensation Plans

O

Officer of corporation, Common-Law Employees
Outplacement services, Outplacement Services

P

Pension payments, 8. Pensions and Annuities

R

Real estate agents, Licensed real estate agents.
Religious exemptions, 4. Religious Exemptions
Reporting agents, Agents

S

Scholarship payments, Scholarship and Fellowship Payments
Sick pay, 6. Sick Pay Reporting
SIMPLE retirement plans, SIMPLE Retirement Plans
Simplified employee pension, Contributions to a Simplified Employee Pension (SEP)
Special rules for paying taxes, 7. Special Rules for Paying Taxes
Statutory employees, Statutory Employees
Statutory nonemployees, Statutory Nonemployees
Supplemental unemployment benefits, Supplemental Unemployment Benefits

T

Tax-exempt organizations, 3. Employees of Exempt Organizations
Tax-sheltered annuities, Tax-Sheltered Annuities
Technical service specialists, Technical service specialists.
Third-party sick pay, 6. Sick Pay Reporting

W

Withholding:
Alternative methods, 9. Alternative Methods for Figuring Withholding
Idle time payments, Withholding for Idle Time
Indian gaming profits, 10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
Pensions and annuities, Federal Income Tax Withholding
Sick pay, Income Tax Withholding on Sick Pay

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