Note that an equivalent Self Employment Tax is imposed on self-employed persons, including independent contractors, under 26 U.S.C.§ 1401. Wages and self employment income subject to these taxes are defined at 26 U.S.C.§ 3121 and 26 U.S.C.§ 1402 respectively.
See 26 U.S.C.§ 6302 and IRS Publication 15 for federal requirements. EFT is required for federal payments if aggregate federal tax payments, including corporate income tax and payroll taxes, exceeded $200,000 in the preceding year. See, e.g., NJ Income Tax – Reporting and Remitting, New Jersey requirements for weekly EFT payment where prior year payroll taxes exceeded $10,000.
Page, Benjamin I.; Bartels, Larry M.; Seawright, Jason (2013). "Democracy and the Policy Preferences of Wealthy Americans". Perspectives on Politics. 11 (1): 51–73. doi:10.1017/s153759271200360x. S2CID154480850.
See IRS Form W-2 Instructions. Note that some states and cities obtain their W-2 information from the IRS and from taxpayers directly.
See 26 U.S.C.§ 6302 and IRS Publication 15 for federal requirements. EFT is required for federal payments if aggregate federal tax payments, including corporate income tax and payroll taxes, exceeded $200,000 in the preceding year. See, e.g., NJ Income Tax – Reporting and Remitting, New Jersey requirements for weekly EFT payment where prior year payroll taxes exceeded $10,000.
Brown v. Commissioner; 53 T.C.M. (CCH) 94, T.C. Memo 1987-78, CCH Dec. 43,696(M) (1987); Lysiak v. Commissioner; 816 F.2d 311, 87-1 U.S. Tax Cas. (CCH) ¶ 9296 (7th Cir. 1987); and Miller v. United States, 868 F.2d 236, 89-1 U.S. Tax Cas. (CCH) ¶ 9184 (7th Cir. 1989). For background on how arguments that the tax laws are unconstitutional may help the prosecution prove willfulness in tax evasion cases, see the United States Supreme Court decision in Cheek v. United States, 498U.S.192 (1991) (defendant arguing about constitutionality may be evidence that the defendant was aware of the tax law, and is not a defense to a charge of willfulness).
Page, Benjamin I.; Bartels, Larry M.; Seawright, Jason (2013). "Democracy and the Policy Preferences of Wealthy Americans". Perspectives on Politics. 11 (1): 51–73. doi:10.1017/s153759271200360x. S2CID154480850.
See 26 U.S.C.§ 6302 and IRS Publication 15 for federal requirements. EFT is required for federal payments if aggregate federal tax payments, including corporate income tax and payroll taxes, exceeded $200,000 in the preceding year. See, e.g., NJ Income Tax – Reporting and Remitting, New Jersey requirements for weekly EFT payment where prior year payroll taxes exceeded $10,000.
