Whether you are an employer or self-employed, you are responsible for paying federal, state and local taxes. As an employer with employees, you must withhold certain taxes from your employees' paychecks.
Employment taxes include income taxes, Social Security and Medicare taxes, and the federal unemployment tax (FUTA).
If you are self-employed, you are responsible for paying a self-employment tax that is similar to the Social Security and Medicare taxes withheld from the pay of most wage earners.
The following resources describe federal tax requirements for employers and the self-employed. For state tax requirements, including requirements for filing workers' compensation, disability and unemployment insurance taxes, consult the State Tax Guide.
For Self-Employed Individuals
Provides a guide from the U.S. Internal Revenue Service (IRS) that takes you through the different taxes you must file as a self-employed individual. The Self Employment Tax is a Social Security and Medicare tax for individuals who work for themselves.
Offers information helpful in answering many questions related to being a self employed individual or a independent contractor.
For Employers
Provides an overview of the federal taxes required for employers. This guide includes information on required forms (such as Form 941 and 944), filing requirements and deadlines, e-file options, and contact information for getting tax help.
Lists answers to frequently asked questions about Form W-4.
Outlines an employer's responsibilities for filing Social Security taxes.
Helps you to decide if you or your workers are considered independent consultants or employees so that you can make the appropriate employment tax payments.
Includes tax withholding topics for payments made to U.S. citizens abroad or aliens employed both in the United States and abroad. Also includes tax withholding and reporting rules on payments of U.S. source income made to foreign persons.
Explains how aliens temporarily present in the United States as students, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.
Assists employers in making required tax deposits and tax information filings to the federal government and to state and local governments.
Most Popular Forms
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