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Payroll -cited resources

Advantages of Outsourcing

Department of the Treasury, Internal Revenue Service; http://www.irs.gov

South-Western, Cengage Learning; "Payroll Accounting 2009," ©2008 and 2009; by Bernard J. Bieg and Judith A. Toland.

Wiley Publishing, Inc., "Outsourcing for Dummies," © 2008; by Ed Ashley.

History of FICA

Social Security Online - History, Retrieved August 28, 210 from http://www.ssa.gov/history/hfaq.html

Social Security Online - FICA & SECA tax rates, Retrieved August 28, 2010 from http://www.ssa.gov/OACT/ProgData/taxRates.html

Social Security Reform Center - History of Social Security, Retrieved August 28, 2010 from http://www.socialsecurityreform.org/history/index.cfm

Tax Policy Center - Historical Social Security and FICA Tax Rates for a Family of Four, Retrieved August 28, 2010 from http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?Docid=227

Washington Post - "Groups Call for Alan Simpson's Resignation Over 'Sexist Letter'", August 25, 2010, Retrieved August 28, 2010 from http://voices.washingtonpost.com/44/2010/08/group-calls-for-debt-commissio.html

ADP - About Us, Retrieved September 6, 2010 from http://www.adp.com/about-us.aspx

How Does Salary Work?

United States Department of Labor - Wage and Hour Division, "Minimum Wage Laws", Retrieved September 6, 2010 from http://www.dol.gov/whd/minwage/america.htm

United States Department of Labor - Wage and Hour Division, "History", Retrieved September 6, 2010 from http://www.dol.gov/whd/about/history/whdhist.htm

CBS 6 Albany - "Parade Magazine Salary Survey", April 9, 2010, Retrieved September 6, 2010 from http://www.cbs6albany.com/articles/salary-1272782-parade-survey.html

How Is FICA Calculated?

Internal Revenue Code; 26 U.S.C. Chapter 21.

Social Security and Medicare Taxes. http://www.irs.gov/formspubs/article/0,,id=177943,00.html

IRS, publication 501 (2009), Exemptions, Standard Deduction, and Filing Information. http://www.irs.gov/publications/p501/index.html

John Wiley & Sons, Inc. "Essentials of Payroll Management and Accounting." (c) 2003, by Steven M. Bragg.

How to Figure Payroll Deductions

Department of the Treasury, Internal Revenue Service, Treasury Decision 9276, 2006-37 I.R.B. 423, found at: http://www.irs.gov/irb/2006-37_IRB/ar09.html
 
Department of the Treasury, IRS, "Employer's Tax Guide", Publication 15, Circular E; Cat. No. 10000W.

IRS, publication 501 (2009), Exemptions, Standard Deduction, and Filing Information, found at: http://www.irs.gov/publications/p501/index.html

John Wiley & Sons, Inc. "Payroll Best Practices," (c) 2005, by Steven M. Bragg.

Is FICA the Same as Social Security?

Social Security Online - History, Retrieved August 28, 210 from http://www.ssa.gov/history/hfaq.html

Tax Policy Center - Historical Social Security and FICA Tax Rates for a Family of Four, Retrieved August 28, 2010 from http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?Docid=227

What Does FICA Stand For?

 Social Security Administration, "Historical Development," found at: http://www.ssa.gov/history/pdf/histdev.pdf

Social Security Administration, "What does FICA mean and why are Social Security taxes called FICA contributions?" found at: http://www.ssa.gov/mystatement/fica.htm

UNITED STATES v. FIOR D'ITALIA, INC.; certiorari to the united states court of appeals for the ninth circuit. No. 01-463. Argued April 22, 2002-Decided June 17, 2002. Found at: http://www.supremecourt.gov , FICA search: http://www.supremecourt.gov/search.aspx?Search=FICA&type=Site

South-Western, CENGAGE Learning; "Concepts in Federal Taxation 2009 Edition," ©2009, by Kevin E. Murphy; p. 11-82

What Is a Payroll System?

ADP - About Us, Retrieved September 6, 2010 from http://www.adp.com/about-us.aspx

National Payroll Week - Retrieved September 6, 2010 from http://www.nationalpayrollweek.com/

SurePayroll.com - "Sure Payroll Wins CPA Technology Advisor's Innovation Award for First Ever Mobile Payroll App", June 24, 2010, Retrieved September 6, 2010 from http://www.surepayroll.com/spsite/press/releases/2010/release062410.asp

What Is Backup Withholding?

H&R Block - Different Types of 1099 Forms, Retrieved August 28, 2010 from http://hrblock.com/taxes/tax_tips/tax_planning/reading_1099.html

Internal Revenue Service - Topic 307: Backup Withholding, Retrieved August 28, 2010 from http://www.irs.gov/taxtopics/tc307.html

Internal Revenue Service - Backup Withholding for Incorrect Name/Tin(s), Retrieved August 28, 2010 from http://www.irs.gov/pub/irs-pdf/p1281.pdf

What Is Base Salary?

Marketwatch.com - "Top Google Execs to Get $1 Base Salary in 2010", March 5, 2010, Retrieved August 29, 2010, from http://www.marketwatch.com/story/top-google-execs-to-get-1-base-salary-in-2010-2010-03-05-180270 

Portfolio.com - "The 1 Executive Club" - March 26, 2008, Retrieved August 29, 2010 from http://www.portfolio.com/views/blogs/daily-brief/2008/03/26/the-1-executive-club/

When Is a 1099 Required?

Department of the Treasury, Internal Revenue Service; Publication 1779 (Rev. 8-2008) Catalogue Number 16134L, "Contractor or Employee...", found at: http://www.irs.gov/pub/irs-pdf/p1779.pdf
 
Department of the Treasury, Internal Revenue Service; "Topic 762 - Independent Contractor vs. Employee," found at: http://www.irs.gov/taxtopics/tc762.html

Steven Fishman, J.D., © 2008; "Working for Yourself: Law & Taxes for Independent Contractors, Freelancers, & Consultants."

Simple Subjects, LLC; "Surprisingly Simple: Independent Contractor, Sole Proprietor, and LLC Taxes Explained in 100 Pages or Less." © 2009; by Mike Piper.

Who Is Exempt from Backup Withholding?

H&R Block - Different Types of 1099 Forms, Retrieved August 28, 2010 from http://hrblock.com/taxes/tax_tips/tax_planning/reading_1099.html

Internal Revenue Service - Topic 307: Backup Withholding, Retrieved August 28, 2010 from http://www.irs.gov/taxtopics/tc307.html

Internal Revenue Service - Form W2-G, Retrieved August 28, 2010 from http://www.irs.gov/pub/irs-pdf/fw2g.pdf

Who Is Subject to Backup Withholding?

Backup Withholding. http://www.investorwords.com/381/backup_withholding.html. 2010.

IRS. Backup Withholding. http://www.irs.gov/taxtopics/tc307.html. 2010.

Tax Identification Number. http://www.investorwords.com/4900/tax_identification_number.html. 2010