Tax News

Procedures to Avoid Backup Withholding
Revenue Procedure 2014-43 provides guidance to individual payees on verifying social security numbers to prevent or stop backup withholding under section 3406 of the Internal Revenue Code.
Read Revenue Procedure 2014-43

Q&As on Employer Shared Responsibility Provisions Under the Affordable Care Act
Questions 48 through 56 relate to the 4980H provision. 
Read the Q&As

Small Business Health Care Tax Credit Questions and Answers: Determining FTEs and Average Annual Wages
Question 33 has information on determining FTE's and average annual wages when family members of small business owners are employees.
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Employer Health Care Arrangements
IRS.gov has Q&As relating to employer reimbursements of employee health insurance premiums.
Q&As