Table of Contents

• Publication 15 - Introductory Material
  • What's New
• Publication 15 - Main Content
  • 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
    • Contacting Your Taxpayer Advocate
    • Filing Addresses
    • Photographs of Missing Children
    • Comments and Suggestions
  • Calendar
    • By January 31
    • By February 15
    • On February 16
    • By February 28
    • By February 29
    • By March 31
    • By April 30, July 31, October 31, and January 31
    • Before December 1
  • Introduction
  • 1. Employer Identification Number (EIN)
  • 2. Who Are Employees?
    • Relief provisions.
    • Husband-Wife Business
  • 3. Family Employees
  • 4. Employee's Social Security Number (SSN)
    • Registering for SSNVS and TNEV.
  • 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
    • Ordering rule.
  • 7. Supplemental Wages
  • 8. Payroll Period
  • 9. Withholding From Employees' Wages
    • Income Tax Withholding
    • Social Security and Medicare Taxes
    • Part-Time Workers
  • 10. Required Notice to Employees About the Earned Income Credit (EIC)
  • 11. Depositing Taxes
    • When To Deposit
    • How To Deposit
    • Deposit Penalties
  • 12. Filing Form 941 or Form 944
  • 13. Reporting Adjustments to Form 941 or Form 944
    • Current Period Adjustments
    • Prior Period Adjustments
    • Wage Repayments
  • 14. Federal Unemployment (FUTA) Tax
    • Successor employer.
    • Household employees.
    • When to deposit.
    • Household employees.
    • Electronic filing by reporting agents.
  • 16. How To Use the Income Tax Withholding Tables
    • Wage Bracket Method
    • Percentage Method
    • Alternative Methods of Income Tax Withholding
• Publication 15 - Additional Material
• Index