Chapter 3 Employer Identification Numbers
Permanent employer identification numbers can now be obtained directly from the IRS Web site. After the employer completes an application form on-line, the system issues an identification number than can be used immediately.

Chapter 4 Tax Tables
New wage-bracket and percentage income tax withholding tables that reflect the new tax rates of the Jobs and Growth Tax Relief Reconciliation Act of 2003 have been released by the IRS. Employers are to use these tables for the second half of 2003 and all of 2004. The tables at the end of this textbook reflect the withholdings for the first half of 2003.

Chapter 5 Quarterly Deposits
Small business firms can skip the quarterly deposits of FUTA taxes until the accumulated income and FICA taxes exceed $2,500.