Transcription of Publication 5138 (2-2014)
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February 2014 Publication 5138 (2- 2014 ) Catalog Number 66217H Department of the Treasury Internal Revenue Service 2 CONTENTS INTRODUCTION .. 3 COMPENSATION .. 3 SOCIAL SECURITY AND MEDICARE COVERAGE .. 4 PUBLIC RETIREMENT SYSTEMS .. 5 RETIREMENT PLANS .. 6 FEE-BASED PUBLIC OFFICIALS .. 7 SPECIAL SITUATIONS FOR PUBLIC WORKERS .. 7 FRINGE BENEFITS .. 9 INFORMATION REPORTING .. 16 BACKUP WITHHOLDING .. 19 REFERENCE INFORMATION KEY DATES SECTION 218 .. 21 SOCIAL SECURITY COVERAGE (FLOWCHART) .. 22 MEDICARE COVERAGE (FLOWCHART).
3 INTRODUCTION This guide is produced annually by the IRS office of Federal, State and Local Governments (FSLG). It is intended to provide a brief introduction to …
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Guide for employers in respect, GUIDE GUIDE FOR EMPLOYERS IN RESPECT OF TAX DEDUCTION TABLES, Employers, GUIDE FOR EMPLOYERS IN RESPECT OF, Guide, EXTERNAL REFERENCE GUIDE GUIDE FOR EMPLOYERS IN, Guide for employers in respect of employees, Unemployment Insurance Tax Guide for Employers, THE CORPORATE RESPONSIBILITY TO RESPECT, Employers’ Liability, Guide for employers, Guide Employer's