About Publication 51, (Circular A), Agricultural Employer's Tax Guide


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 51PDF (HTML | eBookEPUB)

Recent developments

Other items you may find useful