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IRS Resources
Employment Tax Resources for Exempt Organizations |
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Exempt Employer's Toolkit: Basic information tax-exempt employers need to collect information needed to determine and pay their and employees’ employment tax liability, file correct tax returns and withhold federal taxes.
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SSA/IRS Reporter: A quarterly electronic newsletter reaching over 7.8 million employers, produced jointly by the Social Security Administration and the Internal Revenue Service. English and Spanish language versions are available.
- Publication 1976, Section 530 Employment Tax Relief Requirements: Section 530 provides businesses with relief from Federal employment tax obligations if certain requirements are met.
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IRS Internal Training: Employee/Independent Contractor: This manual provides the tools to make correct determinations of worker classifications. It discusses facts that may indicate the existence of an independent contractor or an employer-employee relationship. This training manual is a guide and is not legally binding. If an EO would like the IRS to make the determination of worker status, it should file IRS Form SS-8.
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Publication 15-A: The Employer's Supplemental Tax Guide has detailed guidance including information for specific industries.
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Publication 15-B: The Employer’s Tax Guide to Fringe Benefits supplements Circular E (Pub. 15), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains specialized and detailed information on the employment tax treatment of fringe benefits.
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Toll-free telephone assistance: Contact the IRS by telephone, toll-free, at 1-800-829-4933, to ask questions, order forms and publications, or apply for an employer identification number.
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Updated: July 14, 2008
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