The Payroll Source®
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Table of Contents
The Payroll Source®
Table of Contents pages: 1 2 3 4
- SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S. 372372
- 14.1 U.S. Citizens and Resident Aliens Working Abroad 372372
- 14.1-1 Federal Income Tax Withholding 373373
- 14.1-2 Social Security and Medicare Taxes 374374
- 14.1-3 Federal Unemployment Tax 375375
- 14.1-4 Foreign Earned Income and Housing Cost Exclusions 376376
- 14.1-5 U.S. Income Tax Treaties 377377
- 14.1-6 Employer Tax Reimbursement Policies 378378
- 14.1-7 Expatriate State Tax Issues 379379
- 14.2 Resident and Nonresident Aliens Working in the U.S. 380380
- 14.2-1 Determining Resident/Nonresident Alien Status 381381
- 14.2-2 Federal Income Tax Withholding and Employment Taxes for Resident Aliens 382382
- 14.2-3 Federal Income Tax Withholding for Nonresident Aliens 383383
- 14.2-4 Social Security and Medicare Taxes for Nonresident Aliens 384384
- 14.2-5 Federal Unemployment Tax for Nonresident Aliens 385385
- 14.2-6 Depositing and Reporting Obligations 386386
- 14.2-7 State Tax Issues for Nonresident Aliens 387387
- 14.3 Types of Visas 388388
- 14.4 Managing International Relationships 389389
- 14.5 Review Questions and Answers 390390
- SECTION 15: PREPARING FOR THE CPP EXAM 391391
- 15.1 History and Purpose of Certification 391391
- 15.2 Examination Eligibility Requirements 392392
- 15.3 Examination Fees 393393
- 15.4 Making an Examination Reservation 394394
- 15.5 What to Bring to the Examination 395395
- 15.6 Testing Center Rules 396396
- 15.7 Format of the Examination 397397
- 15.8 Electronic Testing 398398
- 15.9 Possible Study Aids 399399
- 15.10 Content of the Certification Examination 400400
- 15.11 Test Taking Hints 401401
- 15.12 How Your Examination Is Scored 402402
- 15.13 Attainment of Certification 406406
- 15.14 Recertification 407407
- 15.15 Benefits of Being a CPP 411411
- 15.16 Basic Level Certification Available 412412
- 15.17 American Payroll Association Code of Ethics 413413
- 15.18 Practice Test Number 1 414414
- 15.19 Practice Test Number 2 415415
- 15.20 Practice Test Number 3 416416
- 15.21 Practice Test Number 4 417417
- GLOSSARY OF COMMON PAYROLL TERMS AND ACRONYMS 418418
- INDEX 419419
- ANSWER KEY 443443
- SECTION 1: THE EMPLOYER-EMPLOYEE RELATIONSHIP 444444
- SECTION 2: FEDERAL AND STATE WAGE-HOUR LAWS 447447
- SECTION 3: TAXABLE AND NONTAXABLE COMPENSATION 451451
- SECTION 4: HEALTH, ACCIDENT, AND RETIREMENT BENEFITS 455455
- SECTION 5: PAYING THE EMPLOYEE 459459
- SECTION 6: WITHHOLDING TAXES 462462
- SECTION 7: UNEMPLOYMENT INSURANCE 466466
- SECTION 8: DEPOSITING AND REPORTING WITHHELD TAXES 475475
- SECTION 9: OTHER DEDUCTIONS FROM PAY 486486
- SECTION 10: RECORDKEEPING AND RECORD RETENTION 490490
- SECTION 11: PAYROLL ACCOUNTING 493493
- SECTION 12: PAYROLL SYSTEMS AND TECHNOLOGY 497497
- SECTION 13: MANAGING A PAYROLL DEPARTMENT 500500
- SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S. 503503
- SECTION 15: PREPARING FOR THE CPP EXAM 506506
- APPENDIX—FEDERAL WITHHOLDING TABLES, FORMS, AND INSTRUCTIONS 510510
- Publication 15-T—Federal Income Tax Withholding Methods 511511
- Form I-9—Employment Eligibility Verification 512512
- Instructions for Form I-9 513513
- Form SS-4—Application for Employer Identification Number 514514
- Instructions for Form SS-4 515515
- Form SS-5—Application for a Social Security Card 516516
- Form SS-8—Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding 517517
- Instructions for Form SS-8 518518
- Form SSA-131—Employer Report of Special Wage Payments 519519
- Form SSA-1945—Statement Concerning Your Employment in a Job Not Covered by Social Security 520520
- Form W-2—Wage and Tax Statement 521521
- Form W-3—Transmittal of Wage and Tax Statements 522522
- Form W-2c—Corrected Wage and Tax Statement 523523
- Form W-3c—Transmittal of Corrected Wage and Tax Statements 524524
- General Instructions for Forms W-2 and W-3 525525
- Form W-4—Employee’s Withholding Certificate 526526
- Notice 1392—Supplemental Form W-4 Instructions for Nonresident Aliens 527527
- Form W-4P—Withholding Certificate for Pension or Annuity Payments 528528
- Form W-4S—Request for Federal Income Tax Withholding From Sick Pay 529529
- Form W-7—Application for IRS Individual Taxpayer Identification Number 530530
- Instructions for Form W-7 531531
- Form W-8BEN—Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) 532532
- Instructions for Form W-8BEN 533533
- Form W-9—Request for Taxpayer Identification Number and Certification 534534
- Instructions for Form W-9 535535
- Form 668-D—Release of Levy 536536
- Form 668-W—Notice of Levy on Wages, Salary, and Other Income 537537
- Form 673—Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911 538538
- Form 843—Claim for Refund and Request for Abatement 539539
- Instructions for Form 843 540540
- Form 940—Employer’s Annual Federal Unemployment (FUTA) Tax Return 541541
- Instructions for Form 940 542542
- Schedule A (Form 940)—Multi-State Employer and Credit Reduction Information 543543
- Schedule R (Form 940)—Allocation Schedule for Aggregate Form 940 Filers 544544
- Form 941—Employer’s Quarterly Federal Tax Return 545545
- Instructions for Form 941 546546
- Schedule B (Form 941)—Report of Tax Liability for Semiweekly Schedule Depositors 547547