Not affiliated with the US Social Security Administration
What Internal Revenue Service publications provide information on employer tax payments?
For more detailed information concerning employer deduction and payment of Social Security and Medicare taxes, employers can obtain the following publications from any IRS office or visit their website at: www.irs.gov:
Publication 15, Circular E, Employer's Tax Guide;
Publication 15A, Employee's Supplemental Tax Guide;
Publication 15B, Employer's Tax Guide to Fringe Benefits;
Publication 80, Circular SS, Federal Tax Guide for Employers in the Virgin Islands, Guam, and American Samoa;
Publication 179, Circular PR, Guia contributiva federal; para patronos puertorriquenos (Federal Tax Guide for Employers in Puerto Rico);
Publication 334, Tax Guide for Small Business;
Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration;
Publication 51 (Circular A), Agricultural Employer's Tax Guide;
Publication 225, Farmer's Tax Guide
Publication 926, Household Employer's Tax Guide
Last Revised: Aug. 4, 2006
- What IRS publications provide information on self-employment tax payments?
- What tax return forms do employers use?
- Evidence of Wages
- Special Rules for Cash Tips After 1965
- What are the reporting requirements for self-employed people?
- Net Earnings from Self-Employment
- Statement by Person Knowing About Employment
- Earnings Reports Filed by Employers
- Statements of Earnings for Employees
- Evidence of U.S. Citizenship
- What is gross income for the optional method of reporting?
- Is work by a U.S. citizen for foreign affiliates outside the U.S. covered by Social Security?
Ads - Also Recommended