Tax Guidlines Essay

57286 WordsMar 23, 2015230 Pages
Department of the Treasury Internal Revenue Service Contents What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1. Employer Identification Number (EIN) . . . . . . . 10 2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . 10 3. Family Employees . . . . . . . . . . . . . . . . . . . . . . 12 4. Employee's Social Security Number (SSN) . . . 12 5. Wages and Other Compensation . . . . . . . . . . . 13 6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . 18 8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . 19 9. Withholding From Employees' Wages . . . . . . . 20 10. Required Notice to Employees About the Earned Income Credit (EIC) . . . . . . . . . . . . . . 24 11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . 24 12. Filing Form 941 or Form 944 . . . . . . . . . . . . . . 29 13. Reporting Adjustments to Form 941 or Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 14. Federal Unemployment (FUTA) Tax . . . . . . . . 34 15. Special Rules for Various Types of Services and Payments . . . . . . . . . . . . . . . . . 36 16. How To Use the Income Tax Withholding Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 65 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Cat. No. 10000W Publication 15 (Circular E), Employer's Tax Guide For use in 2014 Future Developments For the latest information about developments related to Publication 15 (Circular E), such as

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