skip navigation





menu link iconPublicationsmenu link iconFAQsmenu link iconWeb Links
Principal Publications Publications
horizontal rule
Related Publications
Publication 541 PartnershipsIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 15 - Circular E, Employer's Tax Guide - 2. Who Are Employees?
Publication 51 - Circular A, Agricultural Employer's Tax Guide - 2. Who Are Employees?
Publication 80 - Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands - 2. Who Are Employees?
heading icon Frequently Asked Questions
FAQ - Small Business, Self-Employed, Other Business
heading icon Web Links
IRS.gov Web Site