This publication explains your tax responsibilities as an employer.
It explains the requirements for withholding, depositing, reporting,
and paying employment taxes. It explains the forms you must give your
employees, those your employees must give you, and those you must send
to the IRS and SSA. This guide also has tax tables you need to figure
the taxes to withhold for each employee for 2000.
Additional employment tax information is available in Pub.
15-A, Employer's Supplemental Tax Guide. Pub. 15-A includes
specialized information supplementing the basic employment tax
information provided in this publication.Pub. 15-B,
Employer's Tax Guide to Fringe Benefits, contains information
about employment tax information about noncash compensation.
Most employers must withhold (except FUTA), deposit, report, and
pay the following employment taxes--
- Income tax.
- Social security and Medicare taxes.
- Federal unemployment tax (FUTA).
There are exceptions to these requirements. See section 15,
Special Rules for Various Types of Services and Payments.
Railroad retirement taxes are explained in the Instructions
for Form CT-1.
Federal Government employers.
The information in this guide applies to Federal agencies except
for the rules requiring deposit of Federal taxes only at Federal
Reserve banks or through the FedTax option of the Government On-Line
Accounting Link Systems (GOALS). See the Treasury Financial
Manual (I TFM 3-4000) for more information.
State and local government employers.
Employee wages are generally subject to Federal income tax
withholding, but not Federal unemployment (FUTA) tax. In addition,
wages, with certain exceptions, are subject to social security and
Medicare taxes. See section 15 for more information on the exceptions.
You can get information on reporting and social security coverage
from your local IRS office. If you have any questions about coverage
under a section 218 (Social Security Act) agreement, contact the
appropriate state official.
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