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4 3. Employees of Exempt Organizations ........ 7 4. Religious Exemptions ................................. 7 5. Wages and Other Compensation ................ 8 6. Employee Fringe Benefits ........................... 12 7. Sick Pay Reporting ...................................... 14 8. Special Rules for Paying Taxes ................. 20 9. Pensions and Annuities .............................. 22 Cat. No. 21453T Employer's Supplemental Tax Guide (Supplement to Circular E, Empl.

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