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Employment Tax Publications You May Find Useful

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).

Publication 80, Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
This publication is for employers whose principal place of business is in the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions.

Publication 463, Travel, Entertainment, Gift, and Car Expenses
This publication explains what expenses are deductible, how to report them on your return, what records you need to prove your expenses, and how to treat any expense reimbursements you may receive.

Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers
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.

Publication 521, Moving Expenses
This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job.

Publication 525, Taxable and Nontaxable Income
This publication discusses many kinds of income and explains whether they are taxable or nontaxable.

Publication 557, Tax-Exempt Status for Your Organization
This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code.

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 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration
This publication, written primarily for employers, discusses back pay under a statute and special wage payments. It also explains how to report these payments to the Social Security Administration (SSA) .

Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans
This publication explains health savings accounts (HSAs), medical savings accounts (Archer MSAs and Medicare Advantage MSAs), health flexible spending arrangements (FSAs), and health reimbursement arrangements (HRAs).

Publication 970, Tax Benefits for Education
This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family.

Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3
This publication provides the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2 and Form W-3 for wages paid during the calendar year.

Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically
Use this Revenue Procedure to prepare information returns for submission to the Internal Revenue Service (IRS) using electronic filing.

Publication 1223, General Rules and Specifications for Substitute Forms W-2C and W-3C
This publication is a reprint of the revenue procedure stating the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements, for wages paid during the calendar year.

Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs
This publication provides the information needed to avoid penalties for information return documents that are filed with missing or incorrect taxpayer identification numbers (TINs), describes the actions that must be taken or should have been taken to solicit (request) a TIN, and explains the requirements for establishing reasonable cause.

Page Last Reviewed or Updated: 26-Jul-2016