Table of Contents

• Publication 51 - Introductory Material
  • What's New
  • Reminders
  • Calendar
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 51 - Main Content
  • 1. Taxpayer Identification Numbers
    • When you receive your EIN.
  • 2. Who Are Employees?
    • Crew Leaders
    • Husband-Wife Business
  • 3. Taxable Wages
  • 4. Social Security and Medicare Taxes
    • The $150 Test or the $2,500 Test
    • Social Security and Medicare Tax Withholding
  • 5. Federal Income Tax Withholding
    • Supplemental wage payment.
    • Implementation of lock-in letter.
    • Seasonal employees and employees not currently performing services.
    • Termination and re-hire of employees.
    • How To Figure Federal Income Tax Withholding
  • 6. Advance Earned Income Credit (EIC) Payment
    • Required Notice to Employees
  • 7. Depositing Taxes
    • When To Deposit
    • How To Deposit
    • Deposit Penalties
    • Employers of Both Farm and Nonfarm Workers
  • 8. Form 943
  • 9. Reporting Adjustments on Form 943
    • Current Year Adjustments
    • Prior Year Adjustments (Errors Discovered Before January 1, 2009)
    • Prior Year Adjustments (Errors Discovered After December 31, 2008)
  • 10. Federal Unemployment (FUTA) Tax
  • 11. Records You Should Keep
  • 12. Reconciling Wage Reporting Forms
  • 13. Federal Income Tax Withholding Methods
    • Wage Bracket Method
    • Percentage Method
    • Alternative Methods of Federal Income Tax Withholding
  • 14. Advance Earned Income Credit (EIC) Payment Methods
    • Wage Bracket Method
    • Percentage Method
• Publication 51 - Additional Material
• Index