New IRS Publications

ON-DEMAND: <a href="Distance_Learning/On-Demand_Webcasts/OD_Budget_Models_and_Process_Challenges_Facing_Institutions_Today.html">Budget Models and Process: Challenges Facing Institutions Today
ON-DEMAND: <a href="Distance_Learning/On-Demand_Webcasts/OD_Hiring_for_a_Global_Campus—Why_a_Textbook_Approach_Will_Not_Work.html">Hiring for a Global Campus—Why a Textbook Approach Will Not Work
ON-DEMAND: <a href="Distance_Learning/On-Demand_Webcasts/OD_Higher_Education_Analytics_and_Data_Driven_Decisions.html">Higher Education Analytics and Data Driven Decisions
ON-DEMAND: <a href="Distance_Learning/On-Demand_Webcasts/OD_Common_Compliance_Pitfalls_with_Study_Abroad_Programs.html">Common Compliance Pitfalls with Study Abroad Programs
ON-DEMAND: <a href="Distance_Learning/On-Demand_Webcasts/OD_Net_Tuition_Revenue_Price_and_Enrollment_How_Can_you_Achieve_Balance.html">Net Tuition Revenue, Price and Enrollment: How Can you Achieve Balance?

February 25, 2004

The Internal Revenue Service has recently updated a number of publications relevant to tax administration and compliance on campus, including the current employer guides to withholding, fringe benefits, and tax-sheltered annuity plans.

Publication 15, Circular E, Employer’s Tax Guide, including Publication 15-A, Employer’s Supplemental Tax Guide and Publication 15-B, Employer’s Tax Guide for Fringe Benefits

Publication 513, Tax Information for Visitors to the U.S.
http://www.irs.gov/pub/irs-pdf/p513.pdf

Publication 571, Tax Sheletered Annuity Plans (403(b) Plans) for Employees of Public Schools and Certain Tax-Exempt Organizations
http://www.irs.gov/pub/irs-pdf/p571.pdf

Publication 970, Tax Benefits for Education for Use in Preparing 2003 Returns
http://www.irs.gov/pub/irs-pdf/p970.pdf

Publication 1187, Specifications for Filing Forms 1042-S Electronically or Magnetically
http://www.irs.gov/pub/irs-pdf/p1187.pdf

Exempt Organizations Continuing Professional Education Text, “’Automatic’ Excess Benefit Transactions under the Section 4958 Intermediate Sanctions.” This article, intended as internal guidance for IRS staff, describes situations when economic benefits received by disqualified persons (insiders) will be considered as “automatic” excess benefit transactions.
www.irs.gov/pub/irs-tege/eotopice04.pdf