Tax Information for Employees
The federal income tax is a pay-as-you-go tax. There are two ways to pay as you go. If you are an employee, your employer probably withholds income tax from your pay. The amount withheld is paid to the IRS in your name. Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well.
IRS Withholding Calculator
This easy-to-use calculator can help you figure your Federal income tax withholding so your employer can withhold the correct amount from your pay. This is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you are starting a new job.
It’s easier than ever to find out if you qualify for EITC
EITC is a tax credit for people who work(ed) and didn't make much money. If you meet the requirements for EITC, and the EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit.
HCTC Information for Individuals
Find out if you're eligible for the Health Coverage Tax Credit (HCTC) and how you can receive it. Also, find information for current monthly HCTC Program participants and yearly HCTC filers.
Did you know that there are events in life that may have a significant tax impact?
Many times we experience significant life events that have a tax impact too! This page is designed to help you while explaining to taxpayers the tax impact of these events.
EITC Information for Employers
Eligible employees can receive part of their Earned Income Tax Credit if in their paychecks throughout the year, instead of waiting until they file their tax returns. To be eligible for this Advance EITC payment, an employee must expect to have a qualifying child, expect to fall within certain income limits, and expect to meet other specific requirements, which are explained on Form W-5 Earned Inc...
FAQs for Indian Tribal Governments regarding Tip Income
Insights into the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.
Frequently Asked Questions and Answers for Indian Tribal Governments
General information about subjects of interest to tribal governments.
Employment Tax Forms
Employment tax forms that may be needed by tax-exempt organizations
Government Workers: Employee or Independent Contractor?
How to determine whether or not a worker is considered your employee.
Independent Contractors vs. Employees
Description of the types of relationships between workers and exempt organizations for which services are provided.
Independent Contractor (Self-Employed) or Employee?
It is critical that you, the employer, correctly determine whether the individuals providing services are employees or independent contractors. Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors.
Check-Up for Your SIMPLE IRA, SEP or Similar Plan
Three-step approach designed to help business owners properly operate their IRA-based retirement plans.
Types of Retirement Plans
Resources related to a variety of retirement plans. Additional items under development.
Retirement Plans FAQs regarding IRAs
General information about Individual Retirement Arrangements.
Guidelines for Roth IRA Contributions
Tax Tip 2008-26, Feb. 6, 2008
FAQs for government entities regarding Cafeteria Plans
Insights into situations involving Section 125 employee benefit plans.
Tax Changes for Individuals
Tax changes for individuals for tax years 2007 and future years
Main Index of Tax Topic Categories
An online version of our voice-response system. This area contains helpful tips and pointers to relevant resources for taxpayers.
1106 Form SS-8 (PDF)
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
Form W-4, Employee's Withholding Allowance Certificate
Page Last Reviewed or Updated: November 21, 2008