bulletin Internal Revenue›Announcement 98-83
EMPLOYMENT TAX
Internal Revenue Bulletin 1998-36 · 2026-10-03 edition · updated 2026-10-04 · United States
Magnetic media; electronic filing; 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 26 CFR 31.6302–1(f)(4), revised; federal employment tax deposits de minimis rule (REG–110403–98) 29, 11 Railroad retirement; rate determination;
quarterly beginning April 1, 1998 and July 1, 1998 31, 7 Regulations:
26 CFR 1.6045–1T, –2T, removed; 1.6045–1, –2, amended; 301.6011–2, amended; 301.6011–2T, removed; magnetic filing requirements for information returns (TD 8772) 31, 8 26 CFR 31.6302–1(f)(4), 31.6302–1T, added; federal employment tax deposits de minimis rule (TD 8771) 29, 6
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