Table of Contents
- Publication 15 - Introductory Material
- Future Developments
- What's New
- Reminders
- Electronic Filing and Payment
- Forms in Spanish
- Hiring New Employees
- Paying Wages, Pensions, or Annuities
- Information Returns
- Nonpayroll Income Tax Withholding
- Recordkeeping
- Change of Address
- Private Delivery Services
- Telephone Help
- Ordering Employer Tax Products
- The Taxpayer Advocate Service Is Here to Help You
- Filing Addresses
- Photographs of Missing Children
- Comments and Suggestions
- Calendar
- Introduction
- Publication 15 - Main Content
- 1. Employer Identification Number (EIN)
- 2. Who Are Employees?
- 3. Family Employees
- 4. Employee's Social Security Number (SSN)
- 5. Wages and Other Compensation
- Accountable plan.
- Nonaccountable plan.
- Per diem or other fixed allowance.
- 50% test.
- Health Savings Accounts and medical savings accounts.
- Nontaxable fringe benefits.
- When fringe benefits are treated as paid.
- Valuation of fringe benefits.
- Withholding on fringe benefits.
- Depositing taxes on fringe benefits.
- 6. Tips
- 7. Supplemental Wages
- 8. Payroll Period
- 9. Withholding From Employees' Wages
- 10. Required Notice to Employees About the Earned Income Credit (EIC)
- 11. Depositing Taxes
- 12. Filing Form 941 or Form 944
- 13. Reporting Adjustments to Form 941 or Form 944
- 14. Federal Unemployment (FUTA) Tax
- 16. How To Use the Income Tax Withholding Tables
- Publication 15 - Additional Material
- Index
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