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Important links and resources for the Internal Revenue Service.
Provides state and local government employers a comprehensive reference source for guidance on social security and Medicare coverage and Federal Insurance Contributions Act (FICA) tax withholding issues. Topics addressed in this publication include determination of worker status, public retirement systems, social security and Medicare coverage and benefits, Section 218 Agreements, employment tax laws, and other tax issues.
Contains information for employers on the employment tax treatment of fringe benefits, a form of pay for the performance of services.
This revenue procedure implements the procedures for the IRS’s TIN Matching Program under the backup withholding provisions of section 3406(a)(1)(A) and (B) of the Internal Revenue Code. Under the program, Federal agencies will be allowed to match a payee’s TIN with records maintained by the Service before filing the relevant information return.
This Publication describes the acceptance criteria for participation in the IRS e-services TIN Matching Program, and the operations and procedures of the program.
This publication will provide an exempt organization the information it needs to operate in a manner that will not jeopardize its exempt status or generate unexpected tax bills.
Division of Retirement and Benefits
- Melanie Helmick, .