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Form 940 Publications You May Find Useful/Publicaciones Relacionadas con el Formulario 940-PR

Publication 15 (Circular E), Employer's Tax Guide
This publication explains your tax responsibilities as an employer.

Publication 15-A, Employer's Supplemental Tax Guide
This publication contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E), Employer's Tax Guide.

Publication 15-B, Employer's Tax Guide to Fringe Benefits
This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.

Publication 51 (Circular A), Agricultural Employer's Tax Guide
Employers of agricultural workers use the information in this publication to comply with the laws for agricultural labor relating to social security and Medicare taxes, Federal Unemployment Tax Act (FUTA) tax, and withheld federal income tax (employment taxes).

Publicación 179 (Circular PR), Guía Contributiva Federal para Patronos Puertorriqueños
Esta publicación deberá ser usada por patronos cuyos negocios principales están ubicados en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos en Puerto Rico.

Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
This publication contains general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees.

Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.

Publication 926, Household Employer's Tax Guide
This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding).

Publication 947, Practice Before the IRS and Power of Attorney
This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative.

Publication 966, Electronic Federal Tax Payment System (EFTPS)
EFTPS is the free Electronic Federal Tax Payment System provided by the U.S. Department of the Treasury.

Publication 1635, Employer Identification Number Understanding Your EIN
This publication provides general information on Employer Identification Numbers (EINs).

Page Last Reviewed or Updated: 22-Sep-2016