Understanding Tipped Income Federal Taxes by bhg10732

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Chapter 1


American Payroll Association (APA) Code of Ethics
The APA code of ethics.
http://www.payroll.org/files/members/05c18DirCodeEthics.pdf



Certified Payroll Professional Content Outline
Current content and eligibility requirements of the CPP exam are listed.
http://www.americanpayroll.org/cpp-info.html



Civil Rights Act of 1964
Title VII of the Civil Rights Act of 1964 Title VII prohibits employment discrimination
based on race, color, religion, sex and national origin.
http://www.eeoc.gov/policy/vii.html


Equal Pay Act
The act in its entirety. Covers what equal work/skills means and other issues.
http://www.eridlc.com/hr-
laws/index.cfm?fuseaction=hrlaws.epa&country=us



Federal Trade Commission (FTC) site on Identity Theft
A rich, one-stop national resource to learn about the crime of identity theft. It
provides detailed information to help you deter, detect, and defend against identity
theft.
http://www.ftc.gov/bcp/edu/microsites/idtheft/



Form W-2
The 2008 w-2 form.
http://www.irs.gov/pub/irs-pdf/fw2.pdf



I-9 Employment Eligibility Application
Official Form I-9 with instructions.
http://www.uscis.gov/files/form/I-9.pdf



IRS Link and Learn tax training site
This is the IRS student site prepared for VITA volunteers. Excellent beginner
source.
http://www.irs.gov/app/vita/index.jsp



Research Institute of America Payroll Guide
The Research Institute of America Payroll Guide.
http://ria.thomson.com/estore/detail.aspx?ID=PG



State Unemployment Tax Acts (SUTA)
Understanding SUTA.
http://www.staffmarket.com/peo/pricing-suta-2008.asp



The Family and Medical Leave Act - Applicable Laws, Regulations, Rules, and
Histories
The purpose of the FMLA, requirements, employment and benefit protection and
enforcement are included.
http://www.dol.gov/esa/whd/fmla/




Chapter 2


Reference Guide to FSLA
Handy Reference Guide to the Fair Labor Standards Act (FLSA)
http://www.dol.gov/esa/whd/regs/compliance/hrg.htm
Employer or Independent Contractor?
Definition of an employer and employer obligations.
http://www.payroll-taxes.com/Articles/employee-contractor.html



Employment/Age Certificate
Requirements regarding a certificate of age for younger workers.
http://www.dol.gov/dol/topic/youthlabor/workpermitsagecert.htm



FLSA reference guide
A reference guide to the Fair Labor Standards Act (FLSA)
http://www.dol.gov/esa/whd/regs/compliance/hrg.htm



Federal Wage and Hour Law (FLSA) Enterprise Coverage
Coverage Under the Fair Labor Standards Act (FLSA)
http://www.dol.gov/esa/whd/regs/compliance/whdfs14.pdf



Prohibited Work Child Labor (agriculture)
Covers prohibited work for children
http://www.dol.gov/elaws/esa/flsa/docs/haznonag.asp



Starting a Profit Sharing or 401(k) Plan
Information on the types of profit sharing plans.
http://www.psca.org/RESOURCESTRAINING/StartingaRetirementPlan/tabid/88/D
efault.aspx



Tipped Employee
State labor laws concerning tipped employees.
http://www.dol.gov/esa/programs/whd/state/tipped.htm



Tipped Employee Filing
Who should report, how to report and what payments are considered tips.
http://complianceconnection.adp.com/Toolbox/PayrollResources/TippedEmploye
es.aspx



Unclaimed Wages - Who Keeps Them
What should be done with unclaimed wages
http://cfo.dc.gov/cfo/cwp/view,a,1326,q,590614,cfoNav,%7C33208%7C.asp



Who is a Statutory Non-employee?
Independent contractors, consultants, sales representatives, and statutory non-
employees resources.
http://www.irs.gov/charities/article/0,,id=131139,00.html




Chapter 3


Are You Covered Under FICA or SECA?
IRS resource on coverage under FICA or SECA. See Table 1.
http://www.irs.gov/publications/p517/ar01.html



Are you an employee or independent contractor?
Common Law test for what is an employee.
http://www.payroll-taxes.com/Articles/employee-contractor.html



Elements of Taxable Wages
A table of wage elements used to determine taxable wages.
http://complianceconnection.adp.com/Toolbox/FederalTaxes/W2TaxableWages.a
spx
General Tax Fraud Investigations
General tax fraud schemes and penalties.
http://www.irs.gov/newsroom/article/0,,id=154293,00.html



Military Pay, benefits and Withholdings
A resource for military personnel. FICA rules, coverage.
http://www.military.com/ContentFiles/Pay.htm



Chapter 4


Advance Earned Income Tax Credit (Advance EIC)
Qualifications, tools, Q & A, charts on the advance earned income tax credit
http://www.irs.gov/individuals/article/0,,id=96515,00.html



Aliens employed in the U.S.
Procedures employers should use when hiring aliens.
http://www.irs.gov/pub/irs-pdf/p926.pdf



Can a W-4 form be invalid?
Covers what invalidates a Form W-4 and other W-4 FAQ’s.
http://www.irs.gov/taxtopics/tc753.html



Pay Elements Used to Determine Taxable Wages
W-2 taxable wages in table form.
http://complianceconnection.adp.com/Toolbox/FederalTaxes/W2TaxableWages.a
spx



Vacation Pay - Not Required
Article on whether vacation pay or even vacations are required, including taxation
of vacation pay.
http://jobsearchtech.about.com/cs/labor_laws/a/vacation_pay.htm
Chapter 5


Disqualification for Unemployment Benefits
A listing of publications by the U.S Department of Labor including reasons for
disqualification for benefits.
http://jobsearch.about.com/cs/unemployment/a/unemployment.htm



How Experience Rating Works
From the Massachusetts Division of Unemployment
http://www.mass.gov/Elwd/docs/dua/business/1841p_508.pdf



Taxable Wages FUTA
IRS site on FUTA taxable wages.
http://www.unclefed.com/IRS-Forms/2001/HTML/p8005.html




Chapter 6


Payroll Register
Example of a payroll register form.
http://office.microsoft.com/en-
us/templates/TC011117701033.aspx?CategoryID=CT101441121033

								
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