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OK online Form 668-B: What You Should Know

You must file any other Forms W-2, Wage and Tax Statement or similar documents. 5.12.8 Notice of Filing a Filing Claim Under IRC Sections 6 and 6 You are required to file a claim under IRC Section 6 or 6 for a levy on wages, salary, and other income. The levy will be posted on the IRS tax return you file on Form 1040 for the taxable income accrued in the tax year beginning on the day your wages, salary, and other income were taxed. Note that IRC Section 6 does not authorize the IRS to levy on a self-employed person or independent contractor. If you received the notices from the IRS, but do not think they are correct, you may file a claim in Form 8937. For more information or instructions on filing a claim, visit IRS.gov. 5.13.1 Exemptions from Income Taxes Exceptions from the Payroll Expense Tax for Certain Exercises of Governmental Functions 5.13.2 Exemption from Income Taxes for Education Assistance The Education Assistance exempts the following benefits from the Payroll Expense Tax: (a) Educational assistance to students in schools; (b) Educational assistance to certain children whose families are unable to provide for and financially support the support and expenses for their education; (c) In general, education, training, occupational and other vocational training and education related activities. Exception 5.13.2(a) is limited and does not apply to tuition, books and supplies, textbooks, equipment, or other educational expenses; 5.13.2(b) is limited and does not apply to textbooks, equipment or other education related expenses paid in cash or at an off site location in cash, or, in a case under IRC Section 529(d)(3), in a cash equivalent, if the net value of the contributions to the student's educational activities does not exceed 4,000 per beneficiary during a calendar year; and, 5.13.

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