Employer’s Tax Guide (Circular E)

Contents What’s New . Reminders . Calendar . Introduction . 1. Employer Identification Number (EIN) . 2. Who Are Employees? . 3. Family Employees . 4. Employee’s Social Security Number (SSN) 5. Wages and Other Compensation . 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 15. Special Rules for Various Types of Services and Payments 16. Third Party Payer Arrangements 17. How To Use the Income Tax Withholding Tables How To Get Tax Help