Publication 51
Introductory Material

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Important Reminders

Electronic deposits. You may deposit your taxes electronically using the Electronic Federal Tax Payment System (EFTPS). Although use of EFTPS is required for certain employers (see section 7 for details), all employers are encouraged to use EFTPS. Using EFTPS, you can transmit your payment information by telephone or your personal computer. To get more information or to enroll in EFTPS, call 1-800-555-4477 or 1-800-945-8400. You can also visit the EFTPS website at www.eftps.gov.

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.

When you hire a new employee. Ask each new employee to complete the 2004 Form W-4, Employee's Withholding Allowance Certificate. 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 or visit its website at www.acf.dhhs.gov/programs/cse/newhire for more information.

When a crew leader furnishes workers to you. Record the crew leader's name, address, and EIN (see sections 2, 10, and 11).

Information returns. You generally must furnish Form W-2, Wage and Tax Statement, to each employee by January 31 for the previous year. You also may have 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 (e.g., independent contractors) for services performed for your trade or business. For general information about Forms 1099 and for information about required electronic or magnetic media filing, see the 2004 General Instructions for Forms 1099, 1098, 5498, and W-2G. Also see the separate instructions for each information return that you file (e.g., 2004 Instructions for Form 1099-MISC). Do not use Form 1099 to report wages or other compensation you paid to employees; report these on Form W-2. See the separate Instructions for Forms W-2 and W-3 for details.

Private delivery services. You can use certain private delivery services designated by the IRS to send tax returns and payments. If you mail by the due date using any of these services, you are considered to have filed on time. The most recent list of designated private delivery services was published in September 2002. The list includes only the following:

Your private delivery service can tell you how to get written proof of the mailing date.

Unresolved tax issues. If you have attempted to deal with an IRS problem unsuccessfully, you should contact the 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. Your assigned personal advocate will listen to your point of view and will work with you to address your concerns. You can expect the advocate to provide:

When contacting the Taxpayer Advocate, you should provide the following information:

You may contact a Taxpayer Advocate online at www.irs.gov/advocate or by calling a toll-free number, 1-877-777-4778. Persons who have access to TTY/TDD equipment may call 1-800-829-4059 and ask for Taxpayer Advocate assistance. If you prefer, you may call, write, or fax the Taxpayer Advocate office in your area. See Pub. 1546, The Taxpayer Advocate Service of the IRS, for a list of addresses and fax numbers.

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). The call site can also be reached by email at [email protected].

Calendar

The following are important dates and responsibilities. Also see Pub. 509, Tax Calendars for 2004.

Note: 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 on or before the due date. (See Private delivery services on page 2.)

By January 31. 

By February 15.  Ask for a new Form W-4 from each employee who claimed exemption from income tax withholding last year.

On February 16.  Begin withholding for any employee who previously claimed exemption from 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 tax 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.)

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. Send Copy A of all Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, or your magnetic media wage report to 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 (not magnetic media or paper) Forms W-2 with the SSA and Forms 1099 with the Internal Revenue Service. See Social Security's Employer Reporting Instructions and Information page at www.socialsecurity.gov/employer for more information about filing Forms W-2 electronically.

By April 30, July 31, October 31, and January 31.  Deposit FUTA taxes. Deposit FUTA tax due if it is more than $100.

Before December 1.  Remind employees to submit a new Form W-4 if their withholding allowance have changed or will change for the next year.

On December 31.  Form W-5, Earned Income Credit Advance Payment Certificate, expires. Employees who want to receive advance payments of the earned income credit for the next year must give you a new Form W-5.

Introduction

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 income tax.

If you have nonfarm employees, see Circular E (Pub. 15), 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 Circular SS (Pub. 80). Pub. 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Pub. 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation.

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