Publication 51 - Introductory Material
Social security and Medicare tax for 2009. Do not withhold social security tax after an employee reaches $106,800 in social security wages. There is no limit on the
amount of wages subject to Medicare tax. Social security and Medicare taxes apply to the wages of household workers you pay
$1,700 or more in cash.
Credit card payments. You can pay the balance due on Form 943 by using your credit card. However, you cannot deposit taxes through your credit card.
See Credit card payments in the Reminders section.
New employment tax adjustment process in 2009. If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees,
after December 31, 2008, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural
Employees or Claim for Refund. Form 943-X is a stand-alone form that allows employers to correct errors immediately after
an error is discovered. Employers no longer have to wait until the end of a year to make corrections by filing Form 941c with
Form 943. See section 9 or get the Instructions for Form 943-X for additional information.
Disregarded entities and qualified subchapter S subsidiaries (QSubs). The IRS has published final regulations (T.D. 9356) under which QSubs and eligible single-owner disregarded entities are treated
as separate entities for employment tax purposes. For more information, see Publication 15 (Circular E).
Differential wage payments. Qualified differential wage payments made to former employees serving in the Armed Forces after 2008 are subject to income
tax withholding but not social security, Medicare, or FUTA taxes. For more information, see Publication 15 (Circular E).
Additional employment tax information. Visit the IRS website at www.irs.gov/businesses and select the “Employment Taxes for Businesses” link for a list of employment tax topics. For employment tax information by telephone, call 1-800-829-4933; or call IRS
TeleTax at 1-800-829-4477 for recorded information by topic.
Change of address. If you changed your business mailing address or business location, notify the IRS by filing Form 8822, Change of Address.
For information on how to change your address for deposit coupons, see Making deposits with FTD coupons in section 7.
Electronic payment. Now, more than ever before, businesses can enjoy the benefits of paying their taxes electronically. Whether you rely on a
tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier.Spend less time and worry
on taxes and more time running your business. Use Electronic Federal Tax Payment System (EFTPS) to your benefit.For EFTPS,
visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477 (Business) or 1-800-316-6541 (Individual).Use the electronic options available
from IRS and make filing and paying taxes easier. For more information, see Publication 966, The Secure Way to Pay Your Federal
Credit card payments. You can use your American Express Card®, Discover® Card, MasterCard® card, or Visa® card to pay the balance due shown on Form
943. To pay by credit card, call the toll-free number or visit the website of either service provider listed below. You will
be charged a convenience fee for this service. You can find out the amount of the fee by calling below or visiting the website.You
cannot use your credit card to deposit taxes. More information about credit card payments is available on the IRS website.
Go to www.irs.gov and click on the electronic IRS link.
Official Payments Corporation
1-877-754-4413 (Customer Service)
1-888-658-5465 (Customer Service)
When you hire a new employee. Ask each new employee to complete the 2009 Form W-4, Employee's Withholding Allowance Certificate, or its Spanish version,
Formulario W-4(SP). Also, ask the employee to show you his or her social security card so that you can record the employee's
name and social security number accurately. If the employee has lost the card or recently changed names, have the employee
apply for a duplicate or corrected card. If the employee does not have a card, have the employee apply for one on Form SS-5,
Application for a Social Security Card. See section 1.
Eligibility for employment. You must verify that each new employee is legally eligible to work in the United States. This includes completing the U.S.
Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You can get the form from USCIS
offices or by calling 1-800-870-3676. Contact the USCIS at 1-800-375-5283, or visit the USCIS website at
www.uscis.gov for further information.
New hire reporting. You are required to report any new employee to a designated state new-hire registry. Many states accept a copy of Form W-4
with employer information added. Call the Office of Child Support Enforcement at 202-401-9267 (not toll free), or visit its
www.acf.hhs.gov/programs/cse/newhire for more information.
Forms in Spanish. You can provide Formulario W-4(SP), Certificado de Exención de la Retención del Empleado, in place of Form W-4, Employee's
Withholding Allowance Certificate, to your Spanish-speaking employees. For more information, see Publication 579(SP), Cómo
Preparar la Declaración de Impuesto Federal. You may also provide Formulario W-5(SP), Certificado del Pago por Adelantado
del Crédito por Ingreso del Trabajo, in place of Form W-5, Earned Income Credit Advance Payment Certificate.For nonemployees,
Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form
W-9, Request for Taxpayer Identification Number and Certification.References in this publication to Form W-4, Form W-5, or
Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP), Formulario W-5(SP), or
Information returns. You may be required to file information returns to report certain types of payments made during the year. For example, you
must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for
example, independent contractors) for services performed for your trade or business. For details about filing Forms 1099 and
for information about required electronic filing, see the 2009 General Instructions for Forms 1099, 1098, 5498, and W-2G for
general information and the separate, specific instructions for each information return that you file (for example, 2009 Instructions
for Form 1099-MISC). Do not use Forms 1099 to report wages or other compensation that you paid to employees; report these
amounts on Form W-2.See the separate Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information
about required electronic filing. If you file 250 or more Forms W-2, you must file them electronically. SSA will not accept
Forms W-2 and W-3 filed on any magnetic media.
After December 1, 2008, you cannot file
Forms 1099 using magnetic media.
Information reporting call site. The IRS operates a centralized call site to answer questions about reporting on Forms W-2, W-3, 1099, and other information
returns. If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free) or 304-263-8700
(not toll free). Hearing-impaired individuals may use the TTY/TTD service at 304-267-3367 (not toll free). The call site can
also be reached by email at
Private delivery services. You can use certain private delivery services designated by the IRS to send tax returns and payments. The list includes only
DHL Express (DHL): DHL Same Day Service; DHL Next Day 10:30 am; DHL Next Day 12:00 pm; DHL Next Day 3:00 pm; and DHL 2nd Day
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and
FedEx International First.
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide
Express Plus, and UPS Worldwide Express.
Your private delivery service can tell you how to get written proof of the mailing date.
Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an
IRS P.O. box address.
Web-based application for an employer identification number (EIN). You can apply for an employer identification number (EIN) online by visiting the IRS website at www.irs.gov/smallbiz and selecting “Employer ID Numbers (EINs).”
When a crew leader furnishes workers to you. Record the crew leader's name, address, and EIN. See sections 2, 10, and 11.
Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.The Taxpayer Advocate
independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that
have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision,
they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial
review.To contact your Taxpayer Advocate:
Call the Taxpayer Advocate toll free at
Call, write, or fax the Taxpayer Advocate office in your area;
Call 1-800-829-4059 if you are a
TTY/TDD user; or
For more information, see Publication 1546, Taxpayer Advocate Service: Your Voice at the IRS (now available in
Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish).
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
The following are important dates and responsibilities. See section 7 for information about depositing taxes reported on Forms
941, 943, 944, and 945. Also see Publication 509, Tax Calendars for 2009.
If any date shown below falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. A statewide
legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. For
any due date, you will meet the “file” or “furnish” requirement if the form is properly addressed and mailed First-Class or sent by an IRS-designated delivery service by the
due date. See Private delivery services earlier.
By January 31.
File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the Internal Revenue Service. See section
8. If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file.
Furnish each employee with a completed Form W-2, Wage and Tax Statement.
Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example,
Form 1099-MISC, Miscellaneous Income).
File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. See section 10. But if you deposited all the FUTA
tax when due, you have 10 additional calendar days to file.
File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld.
By February 15. Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding
On February 16. Begin withholding federal income tax for any employee who previously claimed exemption from federal income tax withholding
but has not given you a new Form W-4 for the current year. If the employee does not give you a new Form W-4, withhold as if
he or she is single, with zero withholding allowances. The Form W-4 previously given to you claiming exemption is now expired.
See section 5 for more information. However, if you have an earlier Form W-4 for this employee that is valid, withhold based
on the earlier Form W-4.
By February 28.
File Forms 1099 and 1096.
File Copy A of all Forms 1099 with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with the IRS. For
electronically filed returns, see By March 31 below.
By February 28.
File Forms W-2 and W-3. File Copy A of all Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration
(SSA). For electronically filed returns, see By March 31 below.
By March 31.
File electronic Forms W-2 and 1099. File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. See Social Security's Employer Reporting Instructions
and Information webpage at www.socialsecurity.gov/employer for more information about filing Forms W-2 and W-2c electronically.
By April 30, July 31, October 31, and January 31.
Deposit FUTA taxes. Deposit FUTA tax if the undeposited amount is over $500.
Before December 1. Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year.
On December 31. Form W-5, Earned Income Credit Advance Payment Certificate, expires. Eligible employees who want to receive advance payments
of the earned income credit for the next year must give you a new Form W-5.
This publication is for employers of agricultural workers (farmworkers). It contains information that you may need to comply
with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal
If you have nonfarm employees, see Publication 15 (Circular E), Employer's Tax Guide. If you have employees in the U.S. Virgin
Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Publication
15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay
and pension income. Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax
treatment and valuation of various types of noncash compensation.
Ordering publications and forms.
See Quick and Easy Access to IRS Tax Help and Tax Products
at the end of this publication. You can order your 2008 and 2009 employment tax and information return forms, instructions,
and publications online at www.irs.gov/businesses
. Select “Online Ordering for Information Returns and Employer Returns.
Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's
(SSA) free e-file service. Visit SSA's Employer Reporting Instructions and Information website at www.socialsecurity.gov/employer
, select “Electronically File Your W-2s,
” and provide registration information. You will be able to create and file “fill-in
” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments,
distribution to your employees, and for your records. Form W-3 will be created for you based on your Forms W-2.
You can call the IRS toll free with your employment tax questions at 1-800-829-4933.
Help for people with disabilities.
Telephone help is available using TTY/TDD equipment. You can call 1-800-829-4059 (toll free) with any question or
to order forms and publications. See your tax package for the hours of operation.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Business Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in your correspondence.
You can email us at *email@example.com
. (The asterisk must be included in the address.) Please put “Publications Comment
” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider
your comments as we revise our tax products.
Ordering forms and publications.
to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days
after your request is received.
Internal Revenue Service
National Distribution Center
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
If you have a tax question, check the information available on www.irs.gov
or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.
Useful Items - You may want to see:
Employer's Tax Guide (Circular E)
Employer's Supplemental Tax Guide
Employer's Tax Guide to Fringe Benefits
Farmer's Tax Guide
Starting a Business and Keeping Records
Understanding Your EIN