Payroll Taxes
- Payroll taxes and other issues
- Social Security Number Verification Service
- What constitutes wages ?
- Who are employees ?
- 20 factors in determining employee or independent contractor status
- Misclassified Workers
- Statutory employees
- Government employees
- Agricultural employees
- Ministers and religious organizations
- Leased employees and PEO organizations
- Family members
- Federal Insurance Contributions Act (FICA)
- Federal Unemployment Tax Act (FUTA)
- Self-Employment Tax (SECA)
- Deposit deadlines
- Penalties
- Trust fund recovery penalty, IRC § 6672