Professional Documents
Culture Documents
(Circular E),
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
1. Employer Identification Number (EIN) . . . . . . . 11
Future Developments
For the latest information about developments related to
Pub. 15, such as legislation enacted after it was
published, go to IRS.gov/Pub15.
What's New
The COVID-19 related credit for qualified sick and
family leave wages is limited to leave taken after
March 31, 2020, and before October 1, 2021. Gener-
ally, the credit for qualified sick and family leave wages as
enacted under the Families First Coronavirus Response
Act (FFCRA) and amended and extended by the
Get forms and other information faster and easier at: COVID-related Tax Relief Act of 2020 for leave taken after
• IRS.gov (English) • IRS.gov/Korean (한국어)
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) March 31, 2020, and before April 1, 2021, and the credit
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) for qualified sick and family leave wages under sections
New Employees: Page Annually (see Calendar for due dates): Page
Verify work eligibility of new employees . . . . . . . 5 File Form 944 if required (pay tax with return if
Record employees' names and SSNs from not required to deposit) . . . . . . . . . . . . . . . . . . . . . 33
social security cards . . . . . . . . . . . . . . . . . . . . 6 Remind employees to submit a new Form W-4
Ask employees for Form W-4 . . . . . . . . . . . . . . 6 if they need to change their withholding . . . . . . . . . . 22
Each Payday: Ask for a new Form W-4 from employees
Withhold federal income tax based on each claiming exemption from income tax
employee's Form W-4 . . . . . . . . . . . . . . . . . . . 22 withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Withhold employee's share of social security Reconcile Forms 941 (or Form 944) with Forms
and Medicare taxes . . . . . . . . . . . . . . . . . . . . 25 W-2 and W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Deposit: Furnish each employee a Form W-2 . . . . . . . . . . . . 10
• Withheld income tax File Copy A of Forms W-2 and the transmittal
• Withheld and employer social security taxes Form W-3 with the SSA . . . . . . . . . . . . . . . . . . . . . 10
• Withheld and employer Medicare taxes . . . . . 27 Furnish each other payee a Form 1099 (for example,
Note: Due date of deposit generally depends Form 1099-NEC) . . . . . . . . . . . . . . . . . . . . . . . . . 10
on your deposit schedule (monthly or File Forms 1099 and the transmittal Form
semiweekly). 1096 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Quarterly (By April 30, July 31, October 31, File Form 940 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
and January 31): File Form 945 for any nonpayroll income tax
Deposit FUTA tax if undeposited amount withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
is over $500 . . . . . . . . . . . . . . . . . . . . . . . . . . 39
File Form 941 (pay tax with return if not
required to deposit) . . . . . . . . . . . . . . . . . . . . . 33
However, distributions from such plans to a beneficiary or W-9(SP) must be used when payees must certify that the
estate of a deceased employee aren't wages and are re- number furnished is correct, or when payees must certify
ported on Forms 1099-R, Distributions From Pensions, that they’re not subject to backup withholding or are ex-
Annuities, Retirement or Profit-Sharing Plans, IRAs, Insur- empt from backup withholding. The Instructions for the
ance Contracts, etc.; income tax withheld must be repor- Requester of Form W-9 or Formulario W-9(SP) includes a
ted on Form 945. list of types of payees who are exempt from backup with-
Backup withholding. You must generally withhold 24% holding. For more information, see Pub. 1281, Backup
of certain taxable payments if the payee fails to furnish Withholding for Missing and Incorrect Name/TIN(s).
you with his or her correct taxpayer identification number
(TIN). This withholding is referred to as “backup withhold-
ing.” Recordkeeping
Payments subject to backup withholding include inter-
est, dividends, patronage dividends, rents, royalties, com- Keep all records of employment taxes for at least 4 years.
missions, nonemployee compensation, payments made in These should be available for IRS review. Your records
settlement of payment card or third-party network transac- should include the following information.
tions, and certain other payments you make in the course • Your EIN.
of your trade or business. In addition, transactions by
brokers and barter exchanges and certain payments • Amounts and dates of all wage, annuity, and pension
made by fishing boat operators are subject to backup payments.
withholding. • Amounts of tips reported to you by your employees.
Backup withholding doesn't apply to wages, pen- • Records of allocated tips.
! sions, annuities, IRAs (including simplified em-
CAUTION ployee pension (SEP) and SIMPLE retirement
• The fair market value of in-kind wages paid.
plans), section 404(k) distributions from an employee • Names, addresses, SSNs, and occupations of
stock ownership plan (ESOP), medical savings accounts employees and recipients.
(MSAs), health savings accounts (HSAs), long-term-care • Any employee copies of Forms W-2 and W-2c
benefits, or real estate transactions. returned to you as undeliverable.
You can use Form W-9 or Formulario W-9(SP) to re- • Dates of employment for each employee.
quest payees to furnish a TIN. Form W-9 or Formulario
Internal Revenue Service The EIN is a nine-digit number the IRS issues. The dig-
Tax Forms and Publications its are arranged as follows: 00-0000000. It is used to iden-
1111 Constitution Ave. NW, IR-6526 tify the tax accounts of employers and certain others who
Washington, DC 20224 have no employees. Use your EIN on all of the items you
send to the IRS and the SSA. For more information, see
Pub. 1635.
Although we can’t respond individually to each com-
ment received, we do appreciate your feedback and will If you don’t have an EIN, you may apply for one online
consider your comments as we revise our tax forms, in- by visiting the IRS website at IRS.gov/EIN. You may also
structions, and publications. Don’t send tax questions, tax apply for an EIN by faxing or mailing Form SS-4 to the
returns, or payments to this address. IRS. If the principal business was created or organized
outside of the United States or U.S. territories, you may
Getting answers to your tax questions. If you have
also apply for an EIN by calling 267-941-1099 (toll call).
a tax question not answered by this publication, check
Don't use an SSN in place of an EIN.
IRS.gov and How To Get Tax Help at the end of this publi-
cation. You should have only one EIN. If you have more than
one and aren't sure which one to use, call 800-829-4933
Federal government employers. The information in this or 800-829-4059 (TDD/TTY for persons who are deaf,
publication, including the rules for making federal tax de- hard of hearing, or have a speech disability). Give the
posits, applies to federal agencies. numbers you have, the name and address to which each
was assigned, and the address of your main place of busi-
State and local government employers. Payments to ness. The IRS will tell you which number to use. For more
employees for services in the employ of state and local information, see Pub. 1635.
government employers are generally subject to federal in-
come tax withholding but not FUTA tax. Most elected and If you took over another employer's business (see Suc-
appointed public officials of state or local governments are cessor employer in section 9), don't use that employer's
employees under common law rules. See chapter 3 of EIN. If you’ve applied for an EIN but don't have your EIN
by the time a return is due, file a paper return and write
• For social security taxes: employer rate of 6.2% plus • Both spouses elect to not be treated as a partnership,
40% of the employee rate of 6.2%, for a total rate of and
8.68% of wages. • The business is co-owned by both spouses and isn't
• For Medicare taxes: employer rate of 1.45% plus 40% held in the name of a state law entity such as a part-
of the employee rate of 1.45%, for a total rate of nership or limited liability company (LLC).
2.03% of wages. To make the election, all items of income, gain, loss,
deduction, and credit must be divided between the spou-
• For Additional Medicare Tax: 0.36% (40% of the em-
ses, in accordance with each spouse's interest in the ven-
ployee rate of 0.9%) of wages subject to Additional
ture, and reported as sole proprietors on a separate
Medicare Tax.
Schedule C (Form 1040) or Schedule F (Form 1040).
• For federal income tax withholding, the rate is 3.0% of Each spouse must also file a separate Schedule SE (Form
wages. 1040) to pay self-employment taxes, as applicable.
Relief provisions. If you have a reasonable basis for Spouses using the qualified joint venture rules are trea-
not treating a worker as an employee, you may be re- ted as sole proprietors for federal tax purposes and gener-
lieved from having to pay employment taxes for that ally don't need an EIN. If employment taxes are owed by
worker. To get this relief, you must file all required federal the qualified joint venture, either spouse may report and
tax returns, including information returns, on a basis con- pay the employment taxes due on the wages paid to the
sistent with your treatment of the worker. You (or your employees using the EIN of that spouse's sole proprietor-
predecessor) must not have treated any worker holding a ship. Generally, filing as a qualified joint venture won't in-
substantially similar position as an employee for any peri- crease the spouses' total tax owed on the joint income tax
ods beginning after 1977. See Pub. 1976, Do You Qualify return. However, it gives each spouse credit for social se-
for Relief Under Section 530. curity earnings on which retirement benefits are based
and for Medicare coverage without filing a partnership re-
IRS help. If you want the IRS to determine whether a turn.
worker is an employee, file Form SS-8. Note. If your spouse is your employee, not your part-
ner, see One spouse employed by another in section 3.
Voluntary Classification Settlement Program (VCSP). For more information on qualified joint ventures, go to
Employers who are currently treating their workers (or a IRS.gov/QJV.
class or group of workers) as independent contractors or
other nonemployees and want to voluntarily reclassify Exception—Community income. If you and your
their workers as employees for future tax periods may be spouse wholly own an unincorporated business as com-
eligible to participate in the VCSP if certain requirements munity property under the community property laws of a
are met. File Form 8952 to apply for the VCSP. For more state, foreign country, or U.S. possession, you can treat
information, go to IRS.gov/VCSP. the business either as a sole proprietorship (of the spouse
who carried on the business) or a partnership. You may
still make an election to be taxed as a qualified joint ven-
Business Owned and Operated by ture instead of a partnership. See Exception—Qualified
Spouses joint venture, earlier.
for employers concerning income tax withholding from Successor employer. If you’re a successor employer
employees’ wages, see Treasury Decision 9924, 2020-44 (see Successor employer, later in this section), secure
I.R.B. 943, available at IRS.gov/irb/2020-44_IRB#TD- new Forms W-4 from the transferred employees unless
9924. For information about Form W-4, go to IRS.gov/ the “Alternative Procedure” in section 5 of Revenue Pro-
FormW4. Employer instructions on how to figure em- cedure 2004-53 applies. See Revenue Procedure
ployee withholding are provided in Pub. 15-T, available at 2004-53, 2004-34 I.R.B. 320, available at IRS.gov/irb/
IRS.gov/Pub15T. You may also use the Income Tax With- 2004-34_IRB#RP-2004-53.
holding Assistant for Employers at IRS.gov/ITWA to help
you figure federal income tax withholding; however, this Completing Form W-4. The amount of any federal
transitional tool will no longer be available after 2022. income tax withholding must be based on filing status, in-
come (including income from other jobs), deductions, and
Using Form W-4 to figure withholding. To know how credits. Your employees may not base their withholding
much federal income tax to withhold from employees' wa- amounts on a fixed dollar amount or percentage. How-
ges, you should have a Form W-4 on file for each em- ever, an employee may specify a dollar amount to be
without incurring a penalty, if one of the following applies. Lookback period. If you’re a Form 941 filer, your de-
• You’re a monthly schedule depositor (defined later) posit schedule for a calendar year is determined from the
and make a payment in accordance with the Accuracy total taxes reported on Forms 941, line 12, in a 4-quarter
of Deposits Rule, discussed later in this section. This lookback period. The lookback period begins July 1 and
payment may be $2,500 or more. ends June 30 as shown next in Table 1. If you reported
$50,000 or less of taxes for the lookback period, you’re a
• Your Form 941 total tax liability (Form 941, line 12) for monthly schedule depositor; if you reported more than
either the current quarter or the prior quarter is less
$50,000, you’re a semiweekly schedule depositor.
than $2,500, and you didn't incur a $100,000 next-day
deposit obligation during the current quarter. If you
Table 1. Lookback Period for Calendar Year
aren't sure your total tax liability for the current quarter
will be less than $2,500 (and your liability for the prior 2022
quarter wasn't less than $2,500), make deposits using July 1, 2020, Oct. 1, 2020, Jan. 1, 2021, Apr. 1, 2021,
the semiweekly or monthly rules so you won't be sub- through through through through
ject to an FTD penalty. Sept. 30, 2020 Dec. 31, 2020 Mar. 31, 2021 June 30, 2021
• Your Form 944 net tax liability for the year (Form 944, The lookback period for a 2022 Form 941 filer
line 9) is less than $2,500.
! who filed Form 944 in either 2020 or 2021 is cal-
• Your Form 944 net tax liability for the year (Form 944, CAUTION endar year 2020.
line 9) is $2,500 or more and you already deposited
If you’re a Form 944 filer for the current year or either of
the taxes you owed for the first, second, and third
the preceding 2 years, your deposit schedule for a calen-
quarters of the year; your net tax for the fourth quarter
dar year is determined from the total taxes reported during
is less than $2,500; and you're paying, in full, the tax
the second preceding calendar year (either on your Form
you owe for the fourth quarter with a timely filed return.
941 for all 4 quarters of that year or your Form 944 for that
year). The lookback period for 2022 for a Form 944 filer is
calendar year 2020. If you reported $50,000 or less of
ity of $45,000 for the lookback period. The employer dis- with Form 941. If you file Form 944 or Form 945 and are a
covered, during January 2022, that the tax reported for semiweekly schedule depositor, complete Form 945-A,
one of the lookback period quarters was understated by Annual Record of Federal Tax Liability, and submit it with
$10,000 and corrected this error by filing Form 941-X. your return (instead of Schedule B).
This employer is a monthly schedule depositor for 2022
because the lookback period tax liabilities are based on
the amounts originally reported, and they were $50,000 or Table 2. Semiweekly Deposit Schedule
less. The $10,000 adjustment is also not treated as part of IF the payday falls on a... THEN deposit taxes by the
the 2022 taxes. following...
Deposit period. The term “deposit period” refers to the Wednesday, Thursday, and/or Wednesday.
period during which tax liabilities are accumulated for Friday
each required deposit due date. For monthly schedule de- Saturday, Sunday, Monday, Friday.
positors, the deposit period is a calendar month. The de- and/or Tuesday
posit periods for semiweekly schedule depositors are
Wednesday through Friday and Saturday through Tues-
Semiweekly deposit period spanning two quarters
day.
(Form 941 filers). If you have more than one pay date
If you're an agent with an approved Form 2678, during a semiweekly period and the pay dates fall in differ-
TIP the deposit rules apply to you based on the total ent calendar quarters, you’ll need to make separate de-
employment taxes accumulated by you for your posits for the separate liabilities.
own employees and on behalf of all employers for whom
Example. If you have a pay date on Thursday, March
you're authorized to act. For more information on an agent
31, 2022 (first quarter), and another pay date on Friday,
with an approved Form 2678, see Revenue Procedure
April 1, 2022 (second quarter), two separate deposits
2013-39, 2013-52 I.R.B. 830, available at IRS.gov/irb/
would be required even though the pay dates fall within
2013-52_IRB#RP-2013-39.
the same semiweekly period. Both deposits would be due
Wednesday, April 6, 2022.
Monthly Deposit Schedule
Semiweekly deposit period spanning two return peri-
You’re a monthly schedule depositor for a calendar year if ods (Form 944 or Form 945 filers). The period covered
the total taxes on Form 941, line 12, for the 4 quarters in by a return is the return period. The return period for an-
your lookback period were $50,000 or less. Under the nual Forms 944 and 945 is a calendar year. If you have
monthly deposit schedule, deposit employment taxes on more than one pay date during a semiweekly period and
payments made during a month by the 15th day of the fol- the pay dates fall in different return periods, you'll need to
lowing month. See also Deposits Due on Business Days make separate deposits for the separate liabilities. For ex-
Only and the $100,000 Next-Day Deposit Rule, later in ample, if a return period ends on Thursday, taxes accu-
mulated on Wednesday and Thursday are subject to one
Certified professional employer organization • IRS.gov/Help: A variety of tools to help you get an-
(CPEO). The Stephen Beck, Jr., Achieving a Better Life swers to some of the most common tax questions.
Experience Act of 2014 required the IRS to establish a • IRS.gov/Forms: Find forms, instructions, and publica-
voluntary certification program for professional employer tions. You will find details on 2021 tax changes and
organizations (PEOs). PEOs handle various payroll ad- hundreds of interactive links to help you find answers
ministration and tax reporting responsibilities for their to your questions.
business clients and are typically paid a fee based on
payroll costs. To become and remain certified under the • You may also be able to access tax law information in
your electronic filing software.
certification program, certified professional employer or-
ganizations (CPEOs) must meet various requirements de-
scribed in sections 3511 and 7705 and related published Need someone to prepare your tax return? There are
guidance. Certification as a CPEO may affect the employ- various types of tax return preparers, including tax prepar-
ment tax liabilities of both the CPEO and its customers. A ers, enrolled agents, certified public accountants (CPAs),
CPEO is generally treated for employment tax purposes attorneys, and many others who don’t have professional
as the employer of any individual who performs services credentials. If you choose to have someone prepare your
for a customer of the CPEO and is covered by a contract tax return, choose that preparer wisely. A paid tax pre-
described in section 7705(e)(2) between the CPEO and parer is:
the customer (CPEO contract), but only for wages and
other compensation paid to the individual by the CPEO. • Primarily responsible for the overall substantive accu-
racy of your return,
However, with respect to certain employees covered by a
CPEO contract, you may also be treated as an employer • Required to sign the return, and
of the employees and, consequently, may also be liable
• Required to include their preparer tax identification
for federal employment taxes imposed on wages and number (PTIN).
other compensation paid by the CPEO to such employ-
ees. Although the tax preparer always signs the return,
CPEOs must complete Schedule R (Form 940), Sched- you're ultimately responsible for providing all the informa-
ule R (Form 941), or Schedule R (Form 943) when filing tion required for the preparer to accurately prepare your
an aggregate Form 940, 941, or 943, respectively. CPEOs return. Anyone paid to prepare tax returns for others
file Form 8973 to notify the IRS that they started or ended should have a thorough understanding of tax matters. For
a service contract with a customer. To become a CPEO, more information on how to choose a tax preparer, go to
the organization must apply through the IRS Online Regis- Tips for Choosing a Tax Preparer on IRS.gov.
tration System. For more information or to apply to be-
come a CPEO, go to IRS.gov/CPEO. Also see Revenue Coronavirus. Go to IRS.gov/Coronavirus for links to in-
Procedure 2017-14, 2017-3 I.R.B. 426, available at formation on the impact of the coronavirus, as well as tax
IRS.gov/irb/2017-03_IRB#RP-2017-14. relief available for individuals and families, small and large
businesses, and tax-exempt organizations.
If both an employer and a section 3504 author-
TIP ized agent (or CPEO or other third-party payer) Employers can register to use Business Services On-
paid wages to an employee during a quarter, both line. The Social Security Administration (SSA) offers on-
the employer and the section 3504 authorized agent (or line service at SSA.gov/employer for fast, free, and secure
IRS social media. Go to IRS.gov/SocialMedia to see the Reporting and resolving your tax-related identity
various social media tools the IRS uses to share the latest theft issues.
information on tax changes, scam alerts, initiatives, prod-
• Tax-related identity theft happens when someone
ucts, and services. At the IRS, privacy and security are steals your personal information to commit tax fraud.
our highest priority. We use these tools to share public in- Your taxes can be affected if your EIN is used to file a
formation with you. Don’t post your social security number fraudulent return or to claim a refund or credit.
(SSN) or other confidential information on social media
sites. Always protect your identity when using any social • The IRS doesn’t initiate contact with taxpayers by
networking site. email, text messages, telephone calls, or social media
The following IRS YouTube channels provide short, in- channels to request personal or financial information.
formative videos on various tax-related topics in English, This includes requests for personal identification num-
Spanish, and ASL. bers (PINs), passwords, or similar information for
credit cards, banks, or other financial accounts.
• Youtube.com/irsvideos.
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft
• Youtube.com/irsvideosmultilingua. Central webpage, for information on identity theft and
• Youtube.com/irsvideosASL. data security protection for taxpayers, tax professio-
nals, and businesses. If your SSN has been lost or
Watching IRS videos. The IRS Video portal stolen or you suspect you’re a victim of tax-related
(IRSVideos.gov) contains video and audio presentations identity theft, you can learn what steps you should
for individuals, small businesses, and tax professionals. take.
Online tax information in other languages. You can Making a tax payment. Go to IRS.gov/Payments for in-
find information on IRS.gov/MyLanguage if English isn’t formation on how to make a payment using any of the fol-
your native language. lowing options.
Free Over-the-Phone Interpreter (OPI) Service. The • Debit or Credit Card: Choose an approved payment
IRS is committed to serving our multilingual customers by processor to pay online or by phone.
offering OPI services. The OPI Service is a federally fun- • Electronic Funds Withdrawal: Schedule a payment
ded program and is available at Taxpayer Assistance when filing your federal taxes using tax return prepara-
Centers (TACs), other IRS offices, and every VITA/TCE tion software or through a tax professional.
return site. The OPI Service is accessible in more than
350 languages. • Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required.
Accessibility Helpline available for taxpayers with • Check or Money Order: Mail your payment to the ad-
disabilities. Taxpayers who need information about ac- dress listed on the notice or instructions.
cessibility services can call 833-690-0598. The Accessi-
bility Helpline can answer questions related to current and • Cash: You may be able to pay your taxes with cash at
future accessibility products and services available in al- a participating retail store.
ternative media formats (for example, braille, large print, • Same-Day Wire: You may be able to do same-day
audio, etc.). wire from your financial institution. Contact your finan-
cial institution for availability, cost, and time frames.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print most of the forms, in- Note. The IRS uses the latest encryption technology to
structions, and publications you may need. Or, you can go ensure that the electronic payments you make online, by
to IRS.gov/OrderForms to place an order. phone, or from a mobile device using the IRS2Go app are
safe and secure. Paying electronically is quick, easy, and
Getting tax publications and instructions in eBook
faster than mailing in a check or money order
format. You can also download and view popular tax
publications and instructions (including Pubs. 15, 15-A, What if I can’t pay now? Go to IRS.gov/Payments for
15-B, 51, 80, 509, and 926) on mobile devices as eBooks more information about your options.
at IRS.gov/eBooks.
• Apply for an online payment agreement (IRS.gov/
Note. IRS eBooks have been tested using Apple's OPA) to meet your tax obligation in monthly install-
iBooks for iPad. Our eBooks haven’t been tested on other ments if you can’t pay your taxes in full today. Once
dedicated eBook readers, and eBook functionality may you complete the online process, you will receive im-
not operate as intended. mediate notification of whether your agreement has
been approved.
Recordkeeping 7
Reimbursements 16
A H Repayments, wages 37
Accuracy of deposits rule 30 Health insurance plans 17 Reporting agent 45
Additional Medicare Tax 25, 37 Health savings accounts (HSAs) 17
Adjustments 35 Hiring new employees 6
Aliens, nonresident 23, 26 Household employees 33
Allocated tips 19 S
Archer MSAs 17 Seasonal employers 33
Assistance (See Tax help) Semiweekly deposit schedule 28
I Severance payments 4
Identity protection services 18 Sick pay 18
Income tax withholding 21 Social security and Medicare taxes 25
B Information returns 6 Social security number, employee 14
Backup withholding 7 International social security Spouse 13
Business expenses, employee 16 agreements 26 Standard mileage rate 16
Statutory employees 12
Statutory nonemployees 12
Successor employer 25, 38
C L Supplemental wages 20
Calendar 9 Long-term care insurance 17
Certified professional employer Lookback period 27
organizations (CPEOs) 3, 46
Change of business address or T
responsible party 8 Tax help 46
Correcting employment taxes 36 M Telephone help 8
Correcting errors (prior period Meals and lodging 17 Third-party payer arrangements 45
adjustments) 36 Medicaid waiver payments 4 Third-party sick pay tax adjustment 35
Criminal prosecution 32 Medical care 17 Tip rate determination agreement 19
Medical savings accounts (MSAs) 17 Tip rate determination and education
Medicare tax 25 program 19
Mileage 16 Tips 19, 21
D Monthly deposit schedule 28 Trust fund recovery penalty 31
Delivery services, private 8 Motion picture project employers 26
Depositing taxes: Moving expense reimbursement 3
Penalties 31
Rules 27 U
Differential wage payments 17 Unemployment tax, federal 38
Disaster tax relief 3 N
New employees 6
Noncash wages 16
Nonemployee compensation 7 V
E Vacation pay 21
E-file 33
Election worker 11
Electronic deposit requirement 30 O
Electronic Federal Tax Payment System Outsourcing payroll duties 3 W
(EFTPS) 30 Wage repayments 37
Electronic filing 5, 33 Wages defined 15
Wages not paid in money 16
Eligibility for employment 6
Employees defined 12
P Withholding:
Employer identification number (EIN) 11 Part-time workers 26 Backup 7
Employer responsibilities 7 Payroll period 21 Certificate 22
E-news for payroll professionals 8 Payroll service provider (PSP) 45 Exemption 23
Penalties 31, 33 Fringe benefits 18
Private delivery services (PDSs) 8 Income tax 21
Publications (See Tax help) Levies 25
F Nonresident aliens 26
Family employees 13 Pensions and annuities 6
Final return 34
Foreign persons treated as American
Q Social security and Medicare taxes 25
Tips 21
employers 26 Qualified small business payroll tax
Form 944 32 credit for increasing research
Fringe benefits 17 activities 3
FUTA tax 38 Z
Zero wage return 5
R
G Reconciling Forms W-2 and Forms 941 or
Form 944 34
Government employers 11