2. Employee or Independent Contractor?
Common-Law Rules3. Employees of Exempt Organizations
4. Religious Exemptions and Special Rules for Ministers
5. Wages and Other Compensation
Relocating for Temporary Work Assignments7. Special Rules for Paying Taxes
Common Paymaster9. Alternative Methods for Figuring Withholding
Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)
Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
Withholding Tables