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Payroll taxes.com:federal Payroll Tax Forms and Filing Addresses
This site explains the purpose of the W-2 form, special situations that affect it, and where and when to file it.
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Premier Payroll Research Library: Fringe Benefits
This article has the employer realize the importance of reporting fringe benefits to the IRS. This explains what fringe benefits are. Lists certain benefits that may be excluded from income as well as others which may not be excluded.