PPC's Payroll Tax Deskbook

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.

• Payroll Tax Deskbook
  • INTRODUCTORY MATERIAL
  • Employer Liability
    • Chapter 1: Definitions and Framework
    • Chapter 2: Basic Principles of Employer Liability
    • Chapter 3: Employee-sharing between Business Affiliates
    • Chapter 4: Employee Leasing and Third-party Service Providers
  • Worker Classification
    • Chapter 5: Principles of Worker Classification
    • Chapter 6: Common Law Control Rules
    • Chapter 7: Statutory Workers
    • Chapter 8: Section 530 Relief
    • Chapter 9: Special Classes of Exempt Employment
  • Compensation and Benefits
    • Chapter 10: Basic Principles of Compensation and Fringe Benefits
    • Chapter 11: Handling Cafeteria Plans, and Dependent Care, Educational, and Adoption Assistance Benefits
    • Chapter 12: Health Insurance, Life Insurance, and Retirement Plans
    • Chapter 13: Expense Reimbursement Plans
  • Withholding, Deposits, and Credits
    • Chapter 14: Form W-4 (Employee's Withholding Allowance Certificate)
    • Chapter 15: Regular Payroll Withholding
    • Chapter 16: Special Withholding Situations
    • Chapter 17: Tax Deposit Rules—FITW and FICA
    • Chapter 18: Work Opportunity Tax Credit and Other Credits
  • Annual Wage and Information Returns
    • Chapter 19: Schedule H (Household Employment Taxes) of Form 1040
    • Chapter 20: Form 941 (Employer's Quarterly Federal Tax Return)
    • Chapter 21: Form 944 (Employer's Annual Federal Tax Return)
    • Chapter 22: Form 943 (Employer's Annual Federal Tax Return for Agricultural Employees)
    • Chapter 23: Form 945 (Annual Return of Withheld Federal Income Tax)
    • Chapter 24: Form 940 [Employer's Annual Federal Unemployment (FUTA) Tax Return]
    • Chapter 25: Form W-2 (Annual Wage and Tax Statement)
    • Chapter 26: Form 1099—Annual Information Returns
    • Chapter 27: Forms 1099-MISC, 1099-R, 1099-DIV, and 1099-INT
    • Chapter 28: Forms 1095-B (Health Coverage) and 1095-C (Employer-Provided Health Insurance Offer and Coverage)
    • Chapter 29: Form 8027 (Employer's Annual Information Return of Tip Income and Allocated Tips)
  • Penalties
    • Chapter 30: The Trust Fund Recovery Penalty
    • Chapter 31: Penalties
  • Other Matters
    • Chapter 32: Garnishments, Levies, and Other Wage Attachments
    • Chapter 33: International
  • IRS RATES AND ALLOWANCES
    • DATA SHEETS
    • BENEFITS
    • WITHHOLDING AND DEPOSITS
    • OTHER
  • TAX LAW TABLES AND SUMMARIES
    • WORKER CLASSIFICATION
    • TAXABLE COMPENSATION
    • RETURNS AND FILING REQUIREMENTS
    • OTHER COMPLIANCE TABLES
  • WORKSHEETS
    • TAXABLE COMPENSATION
    • EMPLOYEE TIPS
    • TAXES AND REPORTING
  • CHECKLISTS
    • WORKER CLASSIFICATION
    • TAX FORM PREPARATION
    • OTHER PAYROLL MATTERS
  • NOTICES AND STATEMENTS
    • PAYROLL
    • COMPENSATION AND BENEFITS
    • DEALING WITH WORKERS
  • STATE INFORMATION
    • STATE INFORMATION
  • PAYROLL AND INFORMATION FORMS
    • PAYROLL AND INFORMATION FORMS
  • ADDITIONAL PRACTICE RESOURCES
    • EMPLOYER LIABILITY
    • WORKER CLASSIFICATION
    • COMPENSATION AND BENEFITS
    • ENGAGEMENT LETTER
  • INDEX
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• List of Substantive Changes and Additions View