Page 3 - Employers Supplemental 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-A Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Cat. No. 21453T Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Employer's 1. Who Are Employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 7
2. Employee or Independent Contractor? .
Supplemental 3. Employees of Exempt Organizations . . . . . . . . 10

4. Religious Exemptions and Special Rules for
Tax Guide 5. Wages and Other Compensation . . . . . . . . . . . . . . . . . . . . . . . 11
Ministers
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(Supplement to Pub. 15, 6. Sick Pay Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
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7. Special Rules for Paying Taxes .
Employer's Tax Guide) 8. Pensions and Annuities . . . . . . . . . . . . . . . . . . 23
For use in 2020 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 25
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Future Developments
For the latest information about developments related to
Pub. 15-A, such as legislation enacted after it was
published, go to IRS.gov/Pub15A.
What's New

2020 withholding tables. The discussion on the alterna-
tive methods for figuring federal income tax withholding
and the Tables for Withholding on Distributions of Indian
Gaming Profits to Tribal Members are no longer included
in Pub.15-A. This information is now included in Pub.
15-T, Federal Income Tax Withholding Methods, along
with the Percentage Method and Wage Bracket Method
withholding tables. However, the IRS is no longer provid-
ing the Formula Tables for Percentage Method Withhold-
ing (for Automated Payroll Systems); Wage Bracket Per-
centage Method Tables (for Automated Payroll Systems);
or the Combined Federal Income Tax, Employee Social
Security Tax, and Employee Medicare Tax Withholding
Tables.

New Form 1099-NEC. There is a new Form 1099-NEC
to report nonemployee compensation paid in 2020. The
2020 Form 1099-NEC will be due February 1, 2021. For
nonemployee compensation paid in 2019, continue to use
Form 1099-MISC, which is due January 31, 2020. This re-
vision of Pub. 15-A will continue to reference Form
1099-MISC because that is the form that is filed in 2020.
Social security and Medicare tax for 2020. The social
Get forms and other information faster and easier at:
• IRS.gov (English) • IRS.gov/Korean (한국어) security tax rate is 6.2% each for the employee and em-
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) ployer, unchanged from 2019. The social security wage
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) base limit is $137,700.

Dec 23, 2019