Employers of agricultural workers (farmworkers) use the information in Publication 51 to comply with the laws for agricultural labor (farmwork) relating to: Social security and Medicare taxes. Federal Unemployment Tax Act (FUTA) tax. Withheld federal income tax (employment taxes). Current Revision Publication 51 (PDF PDF | HTML | eBook EPUB) Recent Developments Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021 Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020 Other Items You May Find Useful All Revisions for Publication 51 Foreign Agricultural Workers on H-2A Visas About Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC) Notice 2017–23, Interim Guidance and Request for Comments; Election by Qualified Small Business to Claim Payroll Tax Credit for Increasing Research Activities Forms You May Find Useful Other Current Products Related Items About Publication 15, (Circular E), Employer's Tax Guide About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide) About Publication 15-B, Employer's Tax Guide to Fringe Benefits About Publication 225, Farmer's Tax Guide About Publication 509, Tax Calendars About Publication 535, Business Expenses About Publication 583, Starting a Business and Keeping Records About Publication 926, Household Employer's Tax Guide About Publication 976, Disaster Relief Publicación 1635, Número de identificación del empleador: Cómo entender su EIN (PDF, en inglés)
