See also the Checkpoint Tax Return Compliance package, which includes the online version of this PPC deskbook.

PPC's Payroll Tax Deskbook provides the guidance needed to efficiently manage and administer year-end and quarterly payroll and information reporting. It provides protection against costly payroll compliance penalties by furnishing the latest judicial, legislative, and administrative developments needed to comply with all federal withholding, deposit, and reporting requirements in an effective and efficient manner for a particular filing year.
Topics discussed include:

• Specific line-by-line guidance for preparing and filing the most commonly used payroll and information reporting forms including Forms W-2, W-4, 940, 941, 941-X, 943, 943-X, 944, 944-X, 945, 945-X, 1040 (Schedule H), 1099-DIV, 1099-INT, 1099-MISC, 1099-R, 8922, and 8027.
• Health care coverage information reporting requirements and line-by-line guidance for completing Forms 1095-C and 1094-C and Forms 1095-B and 1094-B.
• Payroll tax withholding and deposit requirements.
• Worker classification (i.e., employee vs. independent contractor) including information on Section 530 relief.
• Paying U.S. citizens and resident aliens working abroad.
• Basic principles of an employer's payroll tax liability including information on common paymasters, affects of mergers and acquisitions, outsourcing payroll, and leasing employees.
• Fundamental rules of employee compensation and fringe benefits, including information on expense reimbursement plans.
• Trust fund recovery penalty and other penalties for not properly withholding, depositing, or reporting the correct amount of payroll tax.