Publication 15 explains an employer's tax responsibilities for withholding, depositing, reporting, and paying employment taxes. Includes the tax tables needed to figure the taxes to withold from each employee. This publication explains your tax responsibilities as an employer.
About Publication 15-A, Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15)
Publication 15-A supplements Circular E, and contains specialized and detailed employment tax information supplementing the basic information provided in Circular E (Pub. 15).
Information about Publication 15-B, Employer's Tax Guide to Fringe Benefits, including recent updates and related forms. Publication 15-B is for employers who provide fringe benefits to employees, and is used to determine whether the benefits are taxable.
Information about Publication 51, (Circular A), Agricultural Employer's Tax Guide, including recent updates and related forms. Publication 51 contains information on Social Security and Medicare taxes, FUTA, and withheld income tax for agricultural labor for employers of agricultural workers.
Publication 179 is for employers in Puerto Rico. It contains information for the withholding, depositing, paying, and reporting of employer and employee taxes under the Federal Insurance Contributions Act (FICA).
Publication 334 contains general information about the federal tax laws that apply to small business owners who are sole proprietors or statutory employees.
Information for Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, including recent updates and related forms. Publication 515 is used by withholding agents who pay income to foreign persons.
About Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers
Publication 517 covers the collection of social security and Medicare taxes from members of the clergy and religious workers, including how members of the clergy can apply for exemption from self-employment tax. This publication contains information for ministers, members of a religious order, Christian Science practitioners and readers, religious workers (church employees) and members of a recognized religious sect.
Information about Publication 519, U.S. Tax Guide for Aliens, including recent updates. Publication 519 is used to help to determine an individual's status (Nonresident Alien or Resident Alien), and gives information needed to file returns.
Information about Publication 926, Household Employer's Tax Guide, including recent updates and related forms. Publication 926 will help you decide if you have a household employee, and if you need to pay federal employment taxes. It explains how to figure, pay, and report those taxes.
Information about Publication 1244, Employee's Daily Record of Tips and Report to Employer, including recent updates. Publication 1244 is a pamphlet offering an employee pages for keeping a daily record of his/her tips received, and forms for reporting for total tips to his/her employer.