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.
- 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.
- Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
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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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Page Last Reviewed or Updated: January 29, 2009