Table of Contents

• Publication 15 - Introductory Material
  • What's New
• Publication 15 - Main Contents
  • Calendar
    • By January 31
    • By February 15
    • On February 16
    • By February 28
    • By March 31
    • By April 30, July 31, October 31, and January 31
    • Before December 1
    • On December 31
  • Reminders
    • Electronic Filing and Payment
    • Hiring New Employees
    • Paying Wages, Pensions, or Annuities
    • Information Returns
    • Nonpayroll Income Tax Withholding
    • Recordkeeping
    • Change of Address
    • Private Delivery Services
    • Telephone Help
    • Unresolved Tax Issues
  • Introduction
  • 1. Employer Identification Number (EIN)
  • 2. Who Are Employees?
    • Relief provisions.
  • 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
    • Supplemental wages combined with regular wages.
    • Supplemental wages identified separately from regular wages.
  • 8. Payroll Period
  • 9. Withholding From Employees' Wages
    • Income Tax Withholding
    • Social Security and Medicare Taxes
    • Part-Time Workers
  • 10. Advance Earned Income Credit (EIC) Payment
    • Length of effective period.
    • Change of status.
    • Invalid Form W-5.
    • Employer's returns.
    • Required Notice to Employees
  • 11. Depositing Taxes
    • When To Deposit
    • How To Deposit
    • Deposit Penalties
  • 12. Filing Form 941
  • 13. Reporting Adjustments on Form 941
    • Current Period Adjustments
    • Prior Period Adjustments
    • Wage Repayments
  • 14. Federal Unemployment (FUTA) Tax
    • Successor employer.
    • When to deposit.
    • Form 940-EZ requirements.
    • Household employees.
  • 16. How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables
    • Income Tax Withholding
    • Advance Payment Methods for the Earned Income Credit (EIC)
    • Whole-Dollar Withholding and Paying Advance EIC (Rounding)
• Index