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

Employers of agricultural workers (farmworkers) use the information in this publication to comply with the laws for agricultural labor (farmwork) relating to:

  • social security and Medicare taxes, 
  • Federal Unemployment Tax Act (FUTA) tax, and 
  • withheld federal income tax (employment taxes).

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Recent Developments

Notice 2016-55 provides special relief intended to support leave-based donation programs to aid victims who have suffered from the extraordinary destruction caused by severe storms and flooding in Louisiana


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Page Last Reviewed or Updated: 28-Oct-2016