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taxmap/pubs/p15-000.htm#en_us_publink1000202169
Publication 15

(Circular E), Employer's Tax Guide


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What's New(p1)


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COBRA premium assistance credit extended.(p1)

The credit for COBRA premium assistance payments has been extended. It now applies to premiums paid for employees terminated before March 1, 2010, and to premiums paid for 15 months. See COBRA premium assistance credit on page 7.
taxmap/pubs/p15-000.htm#en_us_publink1000239173

Employers can choose to file Forms 941 instead of Form 944 for 2010.(p2)

Beginning with tax year 2010, employers that would otherwise be required to file Form 944 can notify the IRS if they want to file quarterly Form 941 instead of annual Form 944. See Revenue Procedure 2009-51 for more information.
taxmap/pubs/p15-000.htm#en_us_publink1000236896

Verifying social security numbers.(p2)

Starting in fall 2009, the Social Security Administration (SSA) will no longer manually verify Social Security numbers (SSNs) over the telephone. SSA now offers an automated telephone service, Telephone Number Employer Verification (TNEV), that lets employers and authorized reporting agents verify up to 10 employee names and SSNs. For more information, see Verification of social security numbers. in section 4.
taxmap/pubs/p15-000.htm#en_us_publink1000202187

Withholding income taxes on the wages of nonresident alien employees.(p2)

A new procedure applies to figure the amount of income tax to withhold from the wages of nonresident alien employees for wages paid in 2010. See Withholding income taxes on the wages of nonresident alien employees in section 9.
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Optional additional withholding adjustment for Pensions.(p2)

An optional procedure and additional withholding tables are provided for figuring the amount of income tax to withhold from pension payments.
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Social security and Medicare tax for 2010.(p2)

Do not withhold social security tax after an employee reaches $106,800 in social security wages, which remains unchanged from 2009. 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. Social security and Medicare taxes apply to election workers who are paid $1,500 or more.
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Calendar(p2)


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previous topic occurrence Tax Calendar next topic occurrence

The following is a list of important dates. Also see Publication 509, Tax Calendars.
Deposit
If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or federal holiday, use 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 envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. See Private Delivery Services on page 5 for more information.
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By January 31(p2)


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Furnish Forms 1099 and W-2.(p2)


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Furnish each employee a completed Form W-2, Wage and Tax Statement. Furnish each other payee a completed Form 1099 (for example, Form 1099-MISC, Miscellaneous Income).
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File Form 941 or Form 944.(p2)


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File Form 941, Employer's QUARTERLY Federal Tax Return, for the fourth quarter of the previous calendar year and deposit any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 941 if your total tax liability for the quarter is less than $2,500. File Form 944, Employer's ANNUAL Federal Tax Return, for the previous calendar year instead of Form 941 if the IRS has notified you in writing to file Form 944 and pay any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 944 if your total tax liability for the year is less than $2,500. For additional rules on when you can pay your taxes with your return, see Payment with return on page 20. If you timely deposited all taxes when due, you have 10 additional calendar days from the due date above to file the appropriate return.
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File Form 940.(p2)


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File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. However, if you deposited all of the FUTA tax when due, you have 10 additional calendar days to file.
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File Form 945.(p2)


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File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll income tax withheld in 2008. If you deposited all taxes when due, you have 10 additional calendar days to file. See Nonpayroll Income Tax Withholding on page 4 for more information.
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By February 15(p2)


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Request a new Form W-4 from exempt employees.(p2)


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Ask for a new Form W-4, Employee's Withholding Allowance Certificate, from each employee who claimed exemption from income tax withholding last year.
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On February 16(p2)


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taxmap/pubs/p15-000.htm#en_us_publink1000202217

Exempt Forms W-4 expire.(p2)


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Any Form W-4 previously given to you claiming exemption from withholding has expired. 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. See section 9 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.
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By February 28(p2)


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File paper Forms 1099 and 1096.(p2)


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File Copy A of all paper 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.
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File paper Forms W-2 and W-3.(p2)


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File Copy A of all paper 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.
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File paper Form 8027.(p2)


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File paper Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, with the IRS. See section 6. For electronically filed returns, see By March 31 next.
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By March 31(p2)


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File electronic Forms 1099, 8027, and W-2.(p2)


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File electronic Forms 1099 and 8027 with the IRS. File electronic Forms W-2 with the SSA. For information on reporting Form W-2 information to the SSA electronically, visit the Social Security Administration's Employer W-2 Filing Instructions & Information webpage at  
www.socialsecurity.gov/employer. For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically, and Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips Electronically.
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By April 30, July 31, October 31, and January 31(p3)


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Deposit FUTA taxes.(p3)


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Deposit federal unemployment (FUTA) tax due if it is more than $500.
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File Form 941.(p3)


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File Form 941 and deposit any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 941 if your total tax liability for the quarter is less than $2,500. If you timely deposited all taxes when due, you have 10 additional calendar days from the due dates above to file the return.
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Before December 1(p3)


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taxmap/pubs/p15-000.htm#en_us_publink1000202233

New Forms W-4.(p3)


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Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year.
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On December 31(p3)


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taxmap/pubs/p15-000.htm#en_us_publink1000202235

Form W-5 expires.(p3)


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