Another researcher identified the character of household wastewater using average and. maximum levels. Average BOD. 5 levels were identified as 200 mg/L with a maximum of 400 mg/L, average TSS levels of 200 mg/L with a maximum of 400 mg/L, and average Grease levels of 50 mg/L. with a maximum of 150 mg/L (Laak, 1986).
IRS Releases 2016 Publications 15, Circular E; 15-A; and 15-B. The IRS has released the 2016 Circular E, Employerâs Tax Guide (Publication 15); the Employerâs Supplemental Tax Guide (Publication 15-A), and the Employerâs Tax Guide to Fringe Benefits (Publication 15-B). Circular E includes the 2016 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding.
Wages are generally subject to employment taxes and should be reported on Form W-2, Wage and Tax Statement. Refer to Publication 15, Circular E, Employer's Tax Guide, section 5, Wages and Other Compensation, for rules on accountable and nonaccountable plans for employee business expenses. The income from stipends is reportable.