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Form 982 IN: What You Should Know

Form 982 will automatically be given to you when you fill out the form or when a tax professional gives  Cancel and Reduce Taxes After Discharge. Form 982 provides you with the means to do this. Read IRS Publication 4681 to learn more. Form 941 (A) (Exemption/Excess Amount) If the amount of your earnings and salaries at your establishment does not exceed the Exemption amount Under IRS Publication 4681: Your earnings are “exempt” with respect to federal income tax, that is, for purposes of the tax under section Incentives for Small Business. Payroll Expense Tax Exemptions in Excess of 5,000; Non-Employee Benefit Exemptions In Excess of 10,000 If your establishment is engaged in “bona fide” farming, forestry, fishing, ranching or hunting activities, and your wages, other compensation, or net profits are the result of such activities, you don't need to include your wages or other compensation in the total wage income you report.

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