Bulletin No. 2015–5 February 2, 2015
EMPLOYMENT TAX
Internal Revenue Bulletin 2015-5 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2015–6, page 412. This notice explains liability for and reporting of Federal Insurance Contributions Act (FICA) tax, Federal Unemployment Tax Act (FUTA) tax, and federal income tax withholding with respect to sick pay that is paid by third parties rather than employers. The notice also explains the filing requirements for new Form 8922, Third-Party Sick Pay Recap.
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