Glossary
Reference information contained herein is necessarily general in nature and is current as of the date of the tax tables. The information is not intended to be complete and thorough or to replace that obtained directly from governmental sources. If you have questions or need more specific information, contact the appropriate agency or your attorney or accountant.
A
Accelerated Deposit Rule
ADA, Americans with Disabilities Act of 1990 (ADA)
ADEA, Age Discrimination in Employment Act of 1967
Annualizing Wages
Annual Summary and Transmittal of US Information Returns
Application for Automatic Extension of Time to File Corporation Income Tax Return
Application for Employer Identification Number
B
Backup Withholding
Benefit Ratio Formula
Benefit Wage Ratio Formula
C
Cafeteria Plan
Circular E
Civil Rights Act of 1964
Common Law Test
Contractor, Definition
Cumulative Withholding
D
Deferred Compensation Plan
Dependent
Depositor
Deposit Safe Harbor Rule
E
Earned Income Credit (EIC)
EIC Advance Payment Table
EIN
Employee, Definition
Employee Social Security Number (SSN)
Employee vs Contractor
Employer, Definition and Obligations
Employer Identification Number (EIN)
Employer's Annual Federal Unemployment (FUTA) Tax Return
Employer's Quarterly Federal Tax Return
Equal Pay Act of 1963
Estimated Allowance
Exempt Employees and Employment
Exemption from Withholding
Experience Rating
Benefit Ratio Formula
Benefit Wage Ratio Formula
Payroll Decline Ratio Formula
Reserve Ratio Formula
F
Family and Medical Leave Act of 1993
Federal Deposit Rules, Summary
Federal Forms List
Federal Insurance Contributions Act (FICA)
Federal Publications List
Federal Tax Rates
Federal Unemployment Tax (FUTA)
FICA
Filing Status
Forms List, Federal
Form SS-4
Form W-2
Form W-2c
Form W-3
Form W-3c
Form 940
Form 941
Form 1096
Form 1099
Form 1120
Form 7004
Fringe Benefits
FUTA
G
Garnishment
H
I
Immigration Reform and Control Act of 1986 (IRCA)
Income Tax Rates, Federal
Information Returns
IRCA
J
K
L
M
Marital Status
Methods of Withholding
Monthly Depositor
Moving Expenses
N
O
P
Part Year Employment
Payroll Decline Ratio Formula
Personal Allowance
Publications List, Federal
Q
Quarterly Averaging
R
Reserve Ratio Formula
S
Section 125 Type Plan
Semi Weekly Depositor
Special Allowance
Social Security Number
SSN
Statement of Corrected Income and Tax Amounts
"Substantially Similar" Methods
Supplemental Unemployment Benefits
Supplemental Wages, Federal
Supplemental Wages, State
T
Tips
Transmittal of Wage and Tax Statements
Transmittal of Corrected Income and Tax Statements
U
US Corporation Income Tax Return
V
Voluntary Withholding
W
Wage and Tax Statement
Wage Assignment
Wage Bracket and Percentage Methods
Wages
Withholding Allowance
X
Y
Z
