Correction to Publication 15-A, Employer's Supplemental Tax Guide (For use in 2016) -- 30-NOV-2016
If you have a paper copy of Publication 15-A (For use in 2016) or downloaded a copy from IRS.gov before November 30, 2016, please note the following.
On page 21, in the Third Party Sick Pay table, under the column "Employer Responsibilities," on the line for "Deposit Employer Taxes," the instruction "Yes - Using Third Party EIN" for depositing Social Security, Medicare, and FUTA taxes is incorrect. The correct instruction is "Yes - Using Employer EIN."
The corrected version of Publication 15-A (For use in 2016) is available for download.