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Pub. 51, (Circular A), Agricultural Employer's Tax Guide 2005 Tax Year

Index

A

Advance earned income credit:
How to figure, How to figure the advance EIC payment.
Payment methods, 14. Advance Earned Income Credit (EIC) Payment Methods
Percentage method, Percentage Method
Wage bracket method, Wage Bracket Method
Alien workers, Share farmers and alien workers., New procedure for withholding income taxes on the wages of nonresident alien employees.

C

Comments, Comments and Suggestions.
Commodity wages, Commodity wages.
Crew leaders, Crew Leaders, 10. Federal Unemployment (FUTA) Tax, 11. Records You Should Keep

D

Deposit rules:
Electronic funds transfer, 7. Depositing Taxes
Lookback period, Lookback period.
Deposit:
Coupons, Making deposits with FTD coupons.
Penalties, Deposit Penalties

E

Electronic deposits, Electronic deposit requirement (EFTPS).
Electronic payment, Reminders
Employee defined, 2. Who Are Employees?
Employer identification number (EIN), Employer identification number (EIN).
Employers of farmworkers, 2. Who Are Employees?
Exemption from withholding, Exemption from federal income tax withholding.

F

Farmworkers:
Crew leaders, Crew Leaders
Defined, 2. Who Are Employees?
Federal unemployment (FUTA) taxes, 10. Federal Unemployment (FUTA) Tax
Forms:
943, 8. Form 943
I-9, Reminders
W-2, Filing corrections to Forms W-2 and W-3.
W-4, What's New, Form W-4.
W-4(SP), What's New, Form W-4.
W-5, What's New, 6. Advance Earned Income Credit (EIC) Payment, Form W-5.
W-5(SP), What's New, 6. Advance Earned Income Credit (EIC) Payment, Form W-5.
FTD coupons, Making deposits with FTD coupons.

H

Household employees:
Employment tax withholding, Household employees.

I

Income tax withholding:
How to figure:, How To Figure Federal Income Tax Withholding
Percentage method, 13. Federal Income Tax Withholding Methods
Wage bracket method, 13. Federal Income Tax Withholding Methods
Who must withhold, 5. Federal Income Tax Withholding
Independent contractor, 2. Who Are Employees?

L

Lookback period, Lookback period.

M

Magnetic media or electronic reporting, Calendar

N

Noncash wages, Commodity wages.

P

Penalties, Deposit Penalties

R

Reconciling Forms W-2, W-3, and 943, 12. Reconciling Wage Reporting Forms
Reconciling wage reporting forms, 12. Reconciling Wage Reporting Forms

S

Social security and Medicare withholding, 4. Social Security and Medicare Taxes
Social security number, Social security number.
Suggestions, Comments and Suggestions.
Supplemental wages, Supplemental wages.

T

Taxpayer Advocate, Reminders
Taxpayer identification number, 1. Taxpayer Identification Numbers
Trust fund recovery penalty, Trust fund recovery penalty.

U

Unresolved tax issues (Contacting your Taxpayer Advocate), Reminders

W

Withholding:
Income tax, 5. Federal Income Tax Withholding
Nonresident aliens, New procedure for withholding income taxes on the wages of nonresident alien employees.
Supplemental wages, Supplemental wages.

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