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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...
Proposed Regulations: Application of Section 409A to Nonqualifie...
Instructions to Forms 3921 and 3922
Rev. Proc. 2012-29 – Election to Include in Gross Income in Year...
IRS Information Letter 2012-0063 (Increased Withholding on Suppl...
IRS Notice 2010-6: Relief and Guidance on Corrections of Certain...
Notice 2009-48: Guidance under § 409A(a)(2)(A)(v) on certain tra...
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 2009-8: Interim Guidance under Section 457A
IRS Notice 2008-113: Relief and Guidance on Corrections of Certa...
Regulation §1.457A: Nonqualified Deferred Compensation Plans Est...
Notice 2007-89: Reporting and Wage Withholding Under Internal Re...
Notice 2007-86: Notice of Additional 2008 Transition Relief unde...
Notice 2007-78: Transition Relief and Extension of Documentation...
Notice 2007-34: Guidance Regarding the Application of Section 40...
Notice 2006-79: Additional Transition Relief under Section 409A
Notice 2006-4
Clarification to Notice 2005-1: Transition Relief Clarification
Notice 2005-1: Guidance Under § 409A of the Internal Revenue Code
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