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).
Revenue Ruling 2013-17, This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.
Other Items You May Find Useful:
Compensation Paid to H-2A Visa Holders, Foreign Agricultural Workers
Form 943, Employer's Annual Federal Tax Return for Agricultural Employees
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