Page 2 - IRS Employer Tax Guide

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Contents
Department of the Treasury Schema: tipx Leadpct: 100% Pt. size: 10 (Init. & Date) _______
Internal Revenue Service
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Publication 15 Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Cat. No. 10000W Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
(Circular E), Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11
1. Employer Identification Number (EIN) .
Employer's 2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

3. Family Employees
13
.
Tax Guide 4. Employee's Social Security Number (SSN) . . . 14
5. Wages and Other Compensation . . . . . . . . . . . 15
For use in 2020 6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . 19
8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . 21
9. Withholding From Employees' Wages . . . . . . . 21

10. Required Notice to Employees About the
Earned Income Credit (EIC) . . . . . . . . . . . . . . 25

11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . 25
12. Filing Form 941 or Form 944 . . . . . . . . . . . . . . 31
13. Reporting Adjustments to Form 941 or
Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
14. Federal Unemployment (FUTA) Tax . . . . . . . . 36
15. Special Rules for Various Types of
Services and Payments . . . . . . . . . . . . . . . . . 39
16. Third-Party Payer Arrangements . . . . . . . . . . 44
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 45

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48

Future Developments

For the latest information about developments related to
Pub. 15, such as legislation enacted after it was
published, go to IRS.gov/Pub15.

What's New

2020 withholding tables. The Percentage Method and
Wage Bracket Method withholding tables, as well as the
amount to add to a nonresident alien employee's wages
for figuring income tax withholding, are no longer included
in Pub. 15. These tables and the employer instructions on
how to figure employee withholding are now included in
Get forms and other information faster and easier at: Pub. 15-T, Federal Income Tax Withholding Methods. You
• IRS.gov (English) • IRS.gov/Korean (한국어)
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) may also use the Income Tax Withholding Assistant for
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt)

Dec 23, 2019