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).

Prior revisions

Publication 51 for tax years 2021 PDF | 2022 PDF | 2023 PDF

Recent developments

Publication 51 will no longer be revised -- 23-JAN-2024

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

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

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 583, Starting a Business and Keeping Records

About Publication 926, Household Employer's Tax Guide

About Publication 976, Disaster Relief

Publication 1635, Employer Identification Number Understanding Your EIN (PDF)