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. 375375
- 14.1 U.S. Citizens and Resident Aliens Working Abroad 375375
- 14.1-1 Federal Income Tax Withholding 376376
- 14.1-2 Social Security and Medicare Taxes 377377
- 14.1-3 Federal Unemployment Tax 378378
- 14.1-4 Foreign Earned Income and Housing Cost Exclusions 379379
- 14.1-5 U.S. Income Tax Treaties 380380
- 14.1-6 Employer Tax Reimbursement Policies 381381
- 14.1-7 Expatriate State Tax Issues 382382
- 14.2 Resident and Nonresident Aliens Working in the U.S. 383383
- 14.2-1 Determining Resident/Nonresident Alien Status 384384
- 14.2-2 Federal Income Tax Withholding and Employment Taxes for Resident Aliens 385385
- 14.2-3 Federal Income Tax Withholding for Nonresident Aliens 386386
- 14.2-4 Social Security and Medicare Taxes for Nonresident Aliens 387387
- 14.2-5 Federal Unemployment Tax for Nonresident Aliens 388388
- 14.2-6 Depositing and Reporting Obligations 389389
- 14.2-7 State Tax Issues for Nonresident Aliens 390390
- 14.3 Types of Visas 391391
- 14.4 Managing International Relationships 392392
- 14.5 Review Questions and Answers 393393
- SECTION 15: PREPARING FOR THE CPP EXAM 394394
- 15.1 History and Purpose of Certification 394394
- 15.2 Examination Eligibility Requirements 395395
- 15.3 Examination Fees 396396
- 15.4 Making an Examination Reservation 397397
- 15.5 What to Bring to the Examination 398398
- 15.6 Testing Center Rules 399399
- 15.7 Format of the Examination 400400
- 15.8 Electronic Testing 401401
- 15.9 Possible Study Aids 402402
- 15.10 Content of the Certification Examination 403403
- 15.11 Test Taking Hints 404404
- 15.12 How Your Examination Is Scored 405405
- 15.13 Attainment of Certification 409409
- 15.14 Recertification 410410
- 15.15 Benefits of Being a CPP 414414
- 15.16 Basic Level Certification Available 415415
- 15.17 American Payroll Association Code of Ethics 416416
- 15.18 Practice Test Number 1 417417
- 15.19 Practice Test Number 2 418418
- 15.20 Practice Test Number 3 419419
- 15.21 Practice Test Number 4 420420
- GLOSSARY OF COMMON PAYROLL TERMS AND ACRONYMS 421421
- INDEX 422422
- -A- 422422
- -B- 422422
- -C- 422422
- -D- 422422
- -E- 422422
- -F- 422422
- -G- 422422
- -H- 422422
- -I- 422422
- -J- 422422
- -K- 422422
- -L- 422422
- -M- 422422
- -N- 422422
- -O- 422422
- -P- 422422
- -Q- 422422
- -R- 422422
- -S- 422422
- -T- 422422
- -U- 422422
- -V- 422422
- -W- 422422
- -Y- 422422
- ANSWER KEY 423423
- SECTION 1: THE EMPLOYER-EMPLOYEE RELATIONSHIP 424424
- SECTION 2: FEDERAL AND STATE WAGE-HOUR LAWS 427427
- SECTION 3: TAXABLE AND NONTAXABLE COMPENSATION 431431
- SECTION 4: HEALTH, ACCIDENT, AND RETIREMENT BENEFITS 435435
- SECTION 5: PAYING THE EMPLOYEE 439439
- SECTION 6: WITHHOLDING TAXES 442442
- SECTION 7: UNEMPLOYMENT INSURANCE 446446
- SECTION 8: DEPOSITING AND REPORTING WITHHELD TAXES 458458
- Review Questions 458458
- True or False Questions 459459
- Multiple Choice Questions 460460
- Problems 461461
- Problem 2 462462
- Problem 2 continued 463463
- Problem 3 464464
- Problem 3 continued 465465
- Problem 4 466466
- Problem 4 continued 467467
- Problem 4 continued 468468
- Problem 5 469469
- Problem 5 continued 470470
- Problem 5 continued 471471
- SECTION 9: OTHER DEDUCTIONS FROM PAY 472472
- SECTION 10: RECORDKEEPING AND RECORD RETENTION 476476
- SECTION 11: PAYROLL ACCOUNTING 479479
- SECTION 12: PAYROLL SYSTEMS AND TECHNOLOGY 483483
- SECTION 13: MANAGING A PAYROLL DEPARTMENT 486486
- SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S. 489489
- SECTION 15: PREPARING FOR THE CPP EXAM 492492
- APPENDIX—FEDERAL WITHHOLDING TABLES, FORMS, AND INSTRUCTIONS 496496
- TABLE OF CONTENTS 496496
- Publication 15-T—Federal Income Tax Withholding Methods 497497
- Form I-9—Employment Eligibility Verification 498498
- Instructions for Form I-9 499499
- Form SS-4—Application for Employer Identification Number 500500
- Instructions for Form SS-4 501501
- Form SS-5—Application for a Social Security Card 502502
- Form SS-8—Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding 503503
- Instructions for Form SS-8 504504
- Form SSA-131—Employer Report of Special Wage Payments 505505
- Form SSA-1945—Statement Concerning Your Employment in a Job Not Covered by Social Security 506506
- Form W-2—Wage and Tax Statement 507507
- Form W-3—Transmittal of Wage and Tax Statements 508508
- Form W-2c—Corrected Wage and Tax Statement 509509
- Form W-3c—Transmittal of Corrected Wage and Tax Statements 510510
- General Instructions for Forms W-2 and W-3 511511
- Form W-4—Employee’s Withholding Certificate 512512
- Notice 1392—Supplemental Form W-4 Instructions for Nonresident Aliens 513513
- Form W-4P—Withholding Certificate for Pension or Annuity Payments 514514
- Form W-4S—Request for Federal Income Tax Withholding From Sick Pay 515515
- Form W-7—Application for IRS Individual Taxpayer Identification Number 516516
- Instructions for Form W-7 517517
- Form W-8BEN—Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) 518518
- Instructions for Form W-8BEN 519519
- Form W-9—Request for Taxpayer Identification Number and Certification 520520
- Instructions for Form W-9 521521
- Form 668-D—Release of Levy 522522
- Form 668-W—Notice of Levy on Wages, Salary, and Other Income 523523