Bender's 2012 Payroll Tax Guide
By Dennis R. Lassila, Bob G. Kilpatrick
Lexis Nexis, Newark, NJ, USA
This book provides a comprehensive analysis of and planning considerations related to federal and state employment taxes and social security benefits. The books covers each type of employment tax, including federal and state income tax withholding, federal social security taxes, and federal and state unemployment taxes. It considers how these taxes are applied, which types of workers are subject to these taxes, how federal employment taxes apply to various forms of compensation, and the major employment tax reports that must be filed by employers. Updated through November of 2011, including 2012 inflation-adjusted amounts and coverage of relevant court cases and IRS regulations and rulings issued in 2011.