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Tax Topics

About Tax Map Website
Publication 51
(Circular A), Agricultural Employer's Tax Guide
Introduction, Useful Items and Important Changes
For use in 2011

1. Taxpayer Identification Numbers

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

How To Figure Federal Income Tax Withholding

6. Required Notice to Employees About Earned Income Credit (EIC)

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

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