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).
None at this time.
Other Items You May Find Useful
Foreign Agricultural Workers on H-2A Visas, Foreign Agricultural Workers
Comment on Publication 51
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