Audit System Manual graphic

[ Audit System Manual- TOC ] [ Ch 1 - Introduction ] [ Ch 2 - Preparing for an Audit ] [ Ch 3 - Conducting the Audit ] [ Ch 4 - Completing the Audit Forms and Schedules ] [ Ch 5 - Audit System Screens ] [ Ch 6 - Miscellaneous ] [ Ch 7 - USDOL - Tax Performance System ] [ Ch 8 - Computer Fundamentals & Hardware ]
[ 2.1 - Wages ] [ 2.2 - Payments Excluded from Wages ] [ 2.3 - Employer Payments ] [ 2.4 - Pre-Audit Areas of Review ] [ 2.5 - Assignment Preparation ] [ 2.6 - Audit Letter and Pre-Audit Questionnaire ] [ 2.7 - Verbal Notice of Audit ] [ 2.8 - Appointments ] [ 2.9 - Pre-Audit Interview ]

Chapter 2: Preparing For An Audit

comments to: Tax Department

Table of Contents

This chapter familiarizes the Auditor with the Texas employment and wage laws before conducting a TWC tax audit.

2.1 - Wages

2.1.1 - Discussion
2.1.2 - Payments Actually Received
2.1.3 - Wages Constructively Paid
2.1.4 - Wages Paid in a Medium Other Than Cast
2.1.5 - Tips
2.1.6 - Back Payments Under FLSA
2.1.7 - NLRB Back Payment Awards
2.1.8 - Guaranteed Annual Wages
2.1.9 - Dismissal Payment

2.2 - Payments Excluded from Wages

2.2.1 - Excess Wages
2.2.2 - Exempt Employer Payment Plans
2.2.3 - Exempt Funds
2.2.4 - Employer Paid Taxes
2.2.5 - Non-Cash Payments Not for Business
2.2.6 - Payment Without Work Performed - Over 65
2.2.7 - Excess Wages for Multi-State Employee
2.2.8 - Supplemental Unemployment Benefits

2.3 - Employer Payments

2.3.1 - No Deduction from Employee's Wages
2.3.2 - No Voluntary Waiver of Coverage

2.4 - Pre-Audit Areas of Review

2.5 - Assignment Preparation

2.6 - Audit Letter and Pre-Audit Questionnaire

2.7 - Verbal Notice of Audit

2.8 - Appointments

2.9 - Pre-Audit Interview

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Last Revision: June 12, 2006