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Abbreviations›Rev. Proc. 2004-22, 2004-15 I.R.B. 727

EMPLOYMENT TAX

Internal Revenue Bulletin 2004-17 · 2026-10-03 edition · updated 2026-10-04 · United States

Delinquent tax, levy on wages, salary,

and other income, exempt amount tables (Notice 4) 2, 273 Form W-2, new reporting code for Box

12, 2004 (Ann 2) 3, 322 Income and employment tax treatment of

benefits received under the Smallpox Emergency Personnel Protection Act of 2003 (SEPPA) (Notice 17) 11, 605 Mileage allowance, local transportation expenses computed similarly to a courier’s compensation, accountable plan (RR 1) 4, 325 Presidentially-declared disaster or combat

zone, postponement of certain acts (RP 13) 4, 335 Proposed Regulations:

26 CFR 31.3121(b)(2)–1, amended; 31.3121(b)(10)–2, amended; 31.3306(c)(10)–2, revised; student FICA exception (REG–156421–03) 10, 571 Reduction of the stated principal amount

of a recourse note issued by the employee to the employer to acquire employer stock, treatment (RR 37) 11, 583 Student FICA exception under Code sec tion 3121(b)(10):

And section 3306(c)(10)(B), applica tion (REG–156421–03) 10, 571 Proposed safe harbor available for cer tain institutions (Notice 12) 10, 556

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