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EMPLOYMENT TAX
Internal Revenue Bulletin 1998-18 · 2026-10-03 edition · updated 2026-10-04 · United States
Electronic filing; magnetic media; 1998
Form W–4 specifications (RP 26) 13, 26 Proposed regulations:
26 CFR 31.3121(v)(2)–1, revised; FICA and FUTA taxation of amounts under employee benefit plans (REG– 209484–87; REG–209807–95) 8, 40 26 CFR 31.6053–1, –4; electronic tip reports (REG–104691–97) 11, 13 Student FICA exception (RP 16) 5, 19
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