EMPLOYMENT TAX

Forms:

W-2, 2005, new Code Y for Box 12 (Ann 96) 47, 872 W-2, W-4, W-5, 941, and Schedule D (Form 941), informa tion reporting, successor employer, acquisitions, statutory mergers, or consolidations (RP 53) 34, 320 Information reporting, Forms W-2, W-4, W-5, 941, and Sched ule D (Form 941), successor employer, acquisitions, statutory mergers, or consolidations (RP 53) 34, 320 New Code Y on 2005 Form W-2, Box 12 (Ann 96) 47, 872 Obsolete rulings (RR 90) 34, 317 Payment card transactions:

Limited exception, backup withholding (TD 9136) 31, 112 Optional procedure for payors to determine reportable pay ments under sections 6041 and 6041A (RP 43) 31, 124 Qualified Payment Card Agent (QPCA), requirements for

payment card organization to obtain QPCA determination (RP 42) 31, 121 Place for filing returns or other documents (TD 9156) 42, 669 Publications, 1141, General Rules and Specifications for Substi tute Forms W-2 and W-3, revised (RP 54) 34, 325 Regulations:

26 CFR 31.3406(g)–1, amended; 31.3406(j)–1, amended; 31.3406(j)–1T, removed; 301.6724–1, amended; 602.101, amended; information reporting and backup withholding for payment card transactions (TD 9136) 31, 112 26 CFR 31.6091–1, amended; place for filing (TD 9156) 42, 669 Social security contribution and benefit base, domestic employee

coverage threshold, 2005 (Notice 73) 46, 841 Substitute Forms W-2 and W-3, general rules and specifications

(RP 54) 34, 325 Treatment of amounts paid an employee as “reimbursements” for

parking expense, paid through a salary reduction (RR 98) 42, 664

2004–48 I.R.B. vi November 29, 2004