Publication P15.Pdf

In: Business and Management

Submitted By sarumagar
Words 55021
Pages 221
Department of the Treasury Internal Revenue Service

Contents
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. Employer Identification Number (EIN) . . . . . . . . 2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . . 1 2 6 7 8 9

Publication 15
Cat. No. 10000W

(Circular E), Employer’s Tax Guide
For use in

3. Family Employees . . . . . . . . . . . . . . . . . . . . . . . 10 4. Employee’s Social Security Number (SSN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 5. Wages and Other Compensation . . . . . . . . . . . . 11 6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . . 15 8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 9. Withholding From Employees’ Wages . . . . . . . . 16 10. Required Notice to Employees About the Earned Income Credit (EIC) . . . . . . . . . . . . 20 11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . . 20 12. Filing Form 941 or Form 944 . . . . . . . . . . . . . . 24 13. Reporting Adjustments to Form 941 or Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 14. Federal Unemployment (FUTA) Tax . . . . . . . . . 28 15. Special Rules for Various Types of Services and Payments . . . . . . . . . . . . . . . . . . 30 16. How To Use the Income Tax Withholding Tables . . . . . . . . . . . . . . . . . . . . . 35 2012 Income Tax Withholding Tables: Percentage Method Tables for Income Tax Withholding . . . . . . . . . . . . . . . . . . . . . . 36–37 Wage Bracket Method for Income Tax Withholding . . . . . . . . . . .…...

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