Compensation Planning

Withholding, Social Security and Unemployment Taxes on Compensation (392)

 

Portfolio Description

Tax Management Portfolio, Withholding, Social Security and Unemployment Taxes on Compensation, No. 392-5th, focuses on the Internal Revenue Code provisions applicable to the federal income, social security and unemployment taxes which most employers must withhold, deposit, report and pay.

This Portfolio discusses compensation subject to tax, employees and employers subject to tax (including self-employed individuals), the rate and computation of tax and the reporting and deposit requirements associated with employment taxes.

This Portfolio may be cited as Allman, 392-5th T.M., Withholding, Social Security and Unemployment Taxes on Compensation.

Peter J. Allman, B.A., University of Maryland (1976); J.D., The Washington College of Law, The American University (1980); L.L.M., M.S.A., Georgetown University (1981, 1982); member of the District of Columbia, Connecticut, Massachusetts and New York Bars; co-author, 982 T.M., Tax Equity and Fiscal Responsibility Act .