Form Rev-415 As - Employer Withholding Information Guide Page 2

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TABLE OF CONTENTS
Page
Employer Withholding Requirements . . . . . . . . . . . . . . 1
Taxable Compensation Not Subject to Withholding . . . . 3
Employee Fringe Benefits
and Welfare Benefit Programs . . . . . . . . . . . . . . . . . . . 4
Business Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Collection of Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Calculation of Withholding . . . . . . . . . . . . . . . . . . . . . . 10
Payment of Taxes Withheld . . . . . . . . . . . . . . . . . . . . . 10
Interest and Penalties . . . . . . . . . . . . . . . . . . . . . . . . . 11
Electronic Filing: Returns and Payments . . . . . . . . . . . 12
Overpayments and Refunds . . . . . . . . . . . . . . . . . . . . 14
Amended Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Withholding Statements (W-2) . . . . . . . . . . . . . . . . . . 15
General Information and Specifications:
W-2 and 1099 Filing . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Accepted Filing Methods Based
Upon Number of Employees . . . . . . . . . . . . . . . . . . . . 16
1099 Filing Requirements . . . . . . . . . . . . . . . . . . . . . . 18
Brochures & Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
CUSTOMER SERVICE
& TAXPAYER ASSISTANCE
General Information
Online Customer
Service Center . . . . . . . . . . . . .
Taxpayer Service
and Information Center . . . . . . . . . . . . . .717-787-1064
Toll-Free Automated Service
for Account Status . . . . . . . .1-888-PATAXES (728-2937)
Services for Those with Special Speaking
and/or Hearing Needs . . . . . .(TT Only) 1-800-447-3020
For district office locations
and information please visit . . . .
Electronic Filing
e-Business Unit . . . . . . . . . . . . . . . . . . .(717)-783-6277
Internet Filing – e-TIDES . . . . . . .
Telephone Filing – TeleFile . . . . . . . . . . .1-800-748-8299
Forms Ordering
All forms mentioned in this booklet are available at
or from our 24-hour Forms
Ordering Message Service by calling 1-800-362-2050.
Rules and Regulations . . . . . . . . . . . . .

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Parent category: Financial