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Text of Draft IRS Publication 15-A: Employer's Supplemental Tax Guide, for Use in 2021 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 11, 2020 28 pages, Dec. 10, 2020. Topics include: [1] Who are employees? [2] Employee or independent contractor? [3] Employees of exempt organizations. [4] Religious exemptions and special rules for ministers. [5] Wages and other compensation. [6] Sick pay reporting. [7] Pensions and annuities. |
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