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American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition
It's more important than ever to be in compliance with payroll laws and regulations! How do you stay in compliance and avoid penalties? The APA Basic Guide to Payroll is written to make understanding the laws and regulations as easy as possible. And this single-volume guide is filled with tools to help you apply the law and make proper calculations – with ease!

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CCH® PAYROLL — 03/26/14

FICA exemption extends to workers with H-2A and H-2B visas

In an e-mail ruling, the IRS Office of Chief Counsel has concluded that the Federal Insurance Contribution Act (FICA) exemption in Code Sec. 3121(b)(18) extends to workers with both H-2A and H-2B visa status. That paragraph of the tax code by its terms applies to all temporary H-2 workers and does not distinguish between those with H-2A and H-2B visas. (CCA Letter Ruling 201411020, August 29, 2013.)

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