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).
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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Compensation Paid to H-2A Visa Holders, Foreign Agricultural Workers
Comment on Publication 51
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