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IRS P15A

IRS P15A

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Published by Daryl Crouse

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Published by: Daryl Crouse on Oct 01, 2008
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10/15/2011

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Contents
Department of the Treasury
Internal Revenue ServiceWhat’s New
...............................
1Reminders
................................
2
Publication 15-A
Introduction
..............................
3
Cat.No.21453T
1. Who Are Employees?
....................
42. Employee or Independent Contractor?
......
6
Employer’s
3. Employees of Exempt Organizations
........
94. Religious Exemptions
....................
9
Supplemental
5. Wages and Other Compensation
...........
10
Tax Guide
6. Sick Pay Reporting
......................
147. Special Rules for Paying Taxes
............
20
(Supplement to
8. Pensions and Annuities
..................
21
Publication 15
9. Alternative Methods for Figuring
(Circular E),
Withholding
...........................
22
Formula Tables for Percentage Method
Employer’s Tax Guide)
Withholding.........................
24
Wage Bracket Percentage Method Tables.....
27
Combined Income Tax, Employee Social
For use in
2008
Security Tax, and Employee MedicareTax Withholding Tables................
3610. Tables for Withholding onDistributions of Indian Gaming Profits toTribal Members
.........................
57Index
...................................
59Quick and Easy Access to IRS Tax Helpand Tax Products
.......................
60
What’s New
Nonqualified deferred compensation plans.
Notice2007-89 provides guidance to employers and payers ontheir reporting and wage withholding requirements for cal-endar year 2007 for deferrals of amounts of compensationand amounts includible in gross income under section409A of the Code. The notice also provides guidance toservice providers on their income tax reporting and taxpayment requirements for amounts includible in gross in-come under section 409A for 2007. You can find Notice
Get forms and other information
2007-89 on page 998 of Internal Revenue Bulletin 2007-46
faster and easier by:
at
www.irs.gov/pub/irs-irbs/irb07-46.pdf 
.
Internet
www.irs.gov
Notice 2007-89 has been modified by Notice 2007-100.Notice 2007-100 provides relief for eligible taxpayers forcertain operational failures that are corrected in the same
TM
for Business
year. You can find Notice 2007-100 on page 1243 ofInternal Revenue Bulletin 2007-52 at
www.irs.gov/efile
www.irs.gov/pub/irs-irbs/irb07-52.pdf 
.
 
Disregarded entities and qualified subchapter S sub-
by which the employer will confirm the withdrawn
sidiaries (QSubs).
The IRS has published final regula-consent. The employee must also be notified thattions (Treasury Decision 9356) under which QSubs andthe withdrawn consent does not apply to the previ-eligible single-owner disregarded entities are treated asously issued Forms W-2.separate entities for employment tax and reporting pur-
The employee must be informed about any condi-poses. For more information, see
Disregarded entities and 
tions under which electronic Forms W-2 will no
qualified subchapter S subsidiaries 
in the
Introduction 
oflonger be furnished (for example, termination of em-Publication 15 (Circular E), Employer’s Tax Guide.ployment).
The employee must be informed of any proceduresfor updating his or her contact information that en-
Reminders
ables the employer to provide electronic Forms W-2.
The employer must notify the employee of any
Additional employment tax information.
Visit the IRSchanges to the employer’s contact information.website at
www.irs.gov/businesses 
and click on the
Employment Taxes 
link.You must furnish electronic Forms W-2 by the due date ofthe paper forms. For more information on furnishing Form
Telephone help.
You can call the IRS Business and Spe-W-2 to employees electronically, see Regulations sectioncialty Tax Line with your employment tax questions at31.6051-1(j).1-800-829-4933.
Electronic filing and payment.
Now, more than ever
Help for people with disabilities.
Telephone help isbefore, businesses can enjoy the benefits of filing andavailable using TTY/TDD equipment. You can callpaying their federal taxes electronically. Whether you rely1-800-829-4059 with your tax question or to order formson a tax professional or handle your own taxes, the IRSand publications. You may also use this number for prob-offers you convenient programs to make filing and pay-lem resolution assistance.ment easier.Spend less time and worry on taxes and more time
Annual employment tax filing for small employers.
running your business. Use
e-file 
and the Electronic Fed-Certain small employers must file Form 944, Employer’seral Tax Payment System (EFTPS) to your benefit.ANNUAL Federal Tax Return, rather than Form 941, Em-ployer’s QUARTERLY Federal Tax Return, to report their
For
e-file,
visit
www.irs.gov 
for additional information.employment taxes. For more information, see the Instruc-
For EFTPS, visit
www.eftps.gov 
or call EFTPS Cus-tions for Form 944.tomer Service at 1-800-555-4477.
Furnishing Form W-2 to employees electronically.
You may set up a system to furnish Forms W-2 electroni-
Electronic submission of Forms W-4, W-4P, W-4S,
cally to employees who choose to receive them in that
W-4V, and W-5.
You may set up a system to electronicallyformat. Each employee participating must consent (or re-receive any or all of the following forms (and their Spanishceive confirmation of any consent made using a paperversions, if available) from an employee or payee.document) electronically, and you must notify the employ-
Form W-4, Employee’s Withholding Allowance Cer-ees of all hardware and software requirements to receivetificate.the forms. You may not send a Form W-2 electronically toany employee who does not consent or who has revoked
Form W-4P, Withholding Certificate for Pension orconsent previously provided.Annuity Payments.To furnish Forms W-2 electronically, you must meet the
Form W-4S, Request for Federal Income Tax With-following
disclosure requirements
and provide a clearholding From Sick Pay.and conspicuous statement of each of them to your em-ployees.
Form W-4V, Voluntary Withholding Request.
The employee must be informed that he or she may
Form W-5, Earned Income Credit Advance Paymentreceive a paper Form W-2 if consent is not given toCertificate.receive it electronically.If you establish an electronic system to receive any of
The employee must be informed of the scope andthese forms, you do not need to process that form in aduration of the consent.paper version.
The employee must be informed of any procedureFor each form that you establish an electronic submis-for obtaining a paper copy of any Form W-2 (andsion system for, you must meet each of the following fivewhether or not the request for a paper statement isrequirements.treated as a withdrawal of his or her consent) aftergiving consent.1.The electronic system must ensure that the informa-tion received by the payer is the information sent by
The employee must be notified about how to with-draw a consent and the effective date and mannerthe payee. The system must document all occasionsPage 2
Publication15-A(2008)
 
of user access that result in a submission. In addi-tion, the design and operation of the electronic sys-
Introduction
tem, including access procedures, must make itThis publication supplements Publication 15 (Circular E),reasonably certain that the person accessing theEmployer’s Tax Guide. It contains specialized and detailedsystem and submitting the form is the person identi-employment tax information supplementing the basic infor-fied on the form.mation provided in Publication 15 (Circular E). This publi-2.The electronic system must provide exactly the samecation also contains:information as the paper form.
Alternative methods and tables for figuring income3.The electronic submission must be signed with antax withholding,electronic signature by the payee whose name is on
Combined income tax, employee social security tax,the form. The electronic signature must be the finaland employee Medicare tax withholding tables, andentry in the submission.
Tables for withholding on distributions of Indian gam-4.Upon request, you must furnish a hard copy of anying profits to tribal members.completed electronic form to the IRS and a state-ment that, to the best of the payer’s knowledge, thePublication 15-B, Employer’s Tax Guide to Fringe Bene-electronic form was submitted by the named payee.fits, contains information about the employment tax treat-The hard copy of the electronic form must providement of various types of noncash compensation.exactly the same information as, but need not be afacsimile of, the paper form. For Forms W-4 andW-5, the signature must be under penalty of perjury,and must contain the same language that appears
Ordering publications and forms.
See page 60 for infor-on the paper version of the form. The electronic sys-mation on how to obtain forms and publications.tem must inform the employee that he or she mustmake a declaration contained in the perjury state-
Useful Items
ment and that the declaration is made by signing theYou may want to see:Form W-4 or W-5.5.You must also meet all recordkeeping requirements
Publication
that apply to the paper forms.
51
Agricultural Employer’s Tax Guide (Circular A)For more information, see:
505
Tax Withholding and Estimated Tax
Form W-4—Regulations sections 31.3402(f)(5)-1
509
Tax Calendars for 2008and Treasury Decision (T.D.) 9196. You can findT.D. 9196 on page 1000 of Internal Revenue Bulletin
225
Farmer’s Tax Guide2005-19 at
www.irs.gov/pub/irs-irbs/irb05-19.pdf 
.
515
Withholding of Tax on Nonresident Aliens and
Form W-5—Announcement 99-3. You can find An-Foreign Entitiesnouncement 99-3 on page 15 of Internal Revenue
535
Business ExpensesBulletin 1999-3 at
www.irs.gov/pub/irs-irbs/irb99-03.pdf 
.
553
Highlights of 2007 Tax Changes
Forms W-4P, W-4S, and W-4V—Announcement
583
Starting a Business and Keeping Records99-6. You can find Announcement 99-6 on page 24
1635
Understanding Your EINof Internal Revenue Bulletin 1999-4 at
www.irs.gov/pub/irs-irbs/irb99-04.pdf 
.
Comments and Suggestions.
We welcome your com-ments about this publication and your suggestions for
Photographs of missing children.
The Internal Reve-future editions. You can email us at
*taxforms@irs.gov 
.nue Service is a proud partner with the National Center forThe asterisk must be included in the address. Please putMissing and Exploited Children. Photographs of missing“Publications Comment” on the subject line.children selected by the Center may appear in this publica-You can write to us at the following address:tion on pages that would otherwise be blank. You can helpbring these children home by looking at the photographsInternal Revenue Serviceand calling 1-800-THE-LOST (1-800-843-5678) if you rec-Tax Products Coordinating Committeeognize a child.SE:W:CAR:MP:T:T:SP1111 Constitution Ave. NW, IR-6526Washington, DC 20224We respond to many letters by telephone. Therefore, itwould be helpful if you would include your daytime phonenumber, including the area code, in your correspondence.
Publication15-A(2008)
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