EMPLOYMENT TAX—Cont.

Penalties, transitional relief for the return preparer penalty pro visions under section 6694 (Notice 54) 27, 12 Proposed Regulations:

26 CFR 301.6343–2, amended; 301.7425–3, amended; changes to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (REG–148951–05) 36, 550 ; correction (Ann 94) 42, 858 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 43) 27, 26 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), revised (RP 42) 27, 15 Qualified transportation fringes, smart cards, debit or credit

cards, or other electronic media, Rev. Rul. 2006–57’s effective date delayed from January 1, 2008 to January 1, 2009 (Notice 76) 40, 735 Regulations:

26 CFR 1.34–1, revised; 1.34–2 thru –6, removed; 1.1361–4, –6, amended; 301.7701–2, amended; disregarded entities, employment and excise taxes (TD 9356) 39, 675 26 CFR 1.6011–4, revised; 1.6011–4T, removed; 20.6011–4, revised; 25.6011–4, revised; 31.6011–4, revised; 53.6011–4, revised; 54.6011–4, revised; 56.6011–4, revised; AJCA modifications to the section 6011 regulations (TD 9350) 38, 607 26 CFR 31.3121(a)(5)–2, added; 31.3121(a)(5)–2T, removed; payment made by reason of a salary reduction agreement (TD 9367) 52, 1229 26 CFR 31.3402(f)(2)–1, (f)(5)–1, amended; 31.3402(f)(2)–1T, (f)(5)–1T, removed; withholding exemptions (TD 9337) 35, 455 26 CFR 301.6343–2, amended; 301.6343–2T, added; 301.7425–3, amended; 301.7425–3T, added; changes to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (TD 9344) 36, 535 ; correction (Ann 93) 42, 858 Social security contribution and benefit base, domestic employee

coverage threshold, 2008 (Notice 92) 47, 1036 Substitute forms:

W-2 and W-3, general rules and specifications (RP 43) 27, 26 941 and Schedule B (Form 941), general rules and specifications (RP 42) 27, 15 Withholding exemptions (TD 9337) 35, 455