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Abbreviations›Rev. Rul. 2005-75, 2005-49 I.R.B. 1073

EMPLOYMENT TAX—Cont.

Internal Revenue Bulletin 2005-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Insurance Contributions Act (FICA) to payments made for certain services (REG–104143–05) 41, 708 26 CFR 35.3405–1, amended; use of electronic technologies for providing employee benefit notices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 26 CFR 301.6020–1, added; substitute for return (REG–131739–03) 36, 494 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (REG–150088–02) 43, 774 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (REG–150091–02) 43, 780 Publication 1141, General Rules and Specifications for Substi tute Forms W-2 and W-3, revised (RP 65) 38, 564 ; correction (Ann 78) 44, 918 Regulations:

26 CFR 301.6020–1, removed; 301.6020–1T, added; substitute for return (TD 9215) 36, 468 Settlement initiative to resolve certain tax transactions (Ann 80)

46, 967 Social security contribution and benefit base, domestic employee

coverage threshold, 2006 (Notice 85) 46, 961 Stocks, statutory stock options, wages, application of FICA, FUTA, and income tax withholding, withdrawal of REG–142686–01 (Ann 55) 33, 317 Substitute for return, Internal Revenue officer or employee (TD

  1. 36, 468 ; (REG–131739–03) 36, 494 Substitute Forms W-2 and W-3, general rules and specifications

(RP 65) 38, 564 ; correction (Ann 78) 44, 918 Suspension of employer and payer reporting and wage withhold ing requirements with respect to deferrals of compensation under section 409A for calendar year 2005, no assertion of penalties against service providers in certain circumstances (Notice 94) 52, 1208 Tool allowances to employees, arrangement not considered an

accountable plan (RR 52) 35, 423 Wages, when paid and received, application of Federal Insurance

Contributions Act (FICA) to payments (REG–104143–05) 41, 708 Withholding, nonresident aliens, amount to be withheld (Notice

  1. 46, 947

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▸Contents — Internal Revenue Bulletin 2005-52
Internal Revenue Bulletin 2005-52

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