IRS procedures for excess tax withholding on stock plan transactions.
Members Only
IRS Publication 15: Employer's Tax Guide
IRS Publication 15-B: Employer's Tax Guide to Fringe Benefits
Instructions to Forms W-2 and W-3
General Instructions to Form 1099
Instructions to Form 1099-MISC and Form 1099-NEC
Notice 2020-65: Relief with Respect to Employment Tax Deadlines ...
IRM Procedural Update: Waivers $100,000 Next Business Day Rules ...
GLAM 2020-004: Income Inclusion and Application of FICA and FIT ...
Program Manager Technical Advice 2018-015
Golden Parachute Payments--Audit Techniques Guide for Large Busi...
Instructions to Forms 3921 and 3922
Rev. Proc. 2012-29 – Election to Include in Gross Income in Year...
Regulation §31.3402(g)-1 – Supplemental Wage Payments
Regulation §31.3401(a)-1 – Collection of Income Tax at Source
Regulation §1.6041-2 – Return of information as to payments to e...
Notice 2008-115: Reporting and Wage Withholding Under Internal R...
Rev. Rul. 2004-60 - Taxation of Stock Options and NQDC in Divorce
Arizona Individual Income Tax Ruling
IRS Field Directive on Assertion of Penalty for Failure to Depos...
Rev. Proc. 2002-50: Form 1099-B Filing Exemption for Same-Day Sales
Rev. Rul. 2002-22
Rev. Rul. 98-21 – Taxation of gifts of employee stock options fo...
Rev. Proc. 98-34 – Valuing gifts of employee stock options for e...
Wisconsin Treatment of Stock Options