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Other Items Related To Publication 515

Form 941, Employer's Quarterly Federal Tax Return
Employers who withhold income taxes from wages or who must pay social security or Medicare tax, use Form 941 to report those taxes.

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Use Form 1042 to report tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.

Form SS-4, Application for Employer Identification Number (EIN)
Use this form apply for an employer identification number (EIN). An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes.

Form W-2, Wage and Tax Statement
Every employer engaged in a trade or business who pays remuneration for services performed by an employee must file a Form W-2 for each employee from whom income, social security, or Medicare tax was withheld; or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4.

Form W-4, Employee's Withholding Allowance Certificate
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.

Form W-7, Application for IRS Individual Taxpayer Identification Number
Use this form to apply for an IRS individual taxpayer identification number (ITIN). An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a social security number (SSN).

Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
These instructions supplement the instructions for Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. For general information and the purpose of each of the forms described in these instructions, see those forms and their accompanying instructions

Publication 15 (Circular E), Employer's Tax Guide
This publication explains your tax responsibilities as an employer.

Publication 15-A, Employer's Supplemental Tax Guide
This publication contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E), Employer's Tax Guide.

Publication 15-B, Employer's Tax Guide to Fringe Benefits
This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.

Publication 51 (Circular A), Agricultural Employer's Tax Guide
This publication contains information employers of agricultural workers (farmworkers) may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes).

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.

Publication 519, U.S. Tax Guide for Aliens
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help to determine an individual's status and gives information needed to file returns.

Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.

Publication 901, U.S. Tax Treaties
This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country.

Page Last Reviewed or Updated: 23-Apr-2014