Circular E, Employer's Tax Guide

Table of Contents

(Including 2002 Wage Withholding and Advance Earned Income Credit Payment Tables)

(Rev. January 2002)

• Changes To Note
• Calendar
• Important Reminders
• General Information
• 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. Advance Earned Income Credit (EIC) Payment
• 11. Depositing Taxes
• 12. Filing Form 941
• 13. Reporting Adjustments on Form 941
• 14. Federal Unemployment (FUTA) Tax
• 16. How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables

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