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Index of Publication 15 - Circular E, Employer's Tax GuideTOC
B
Backup withholding, Backup withholding.
Business expenses, employee, Employee business expense reimbursements.
C
Calendar, Calendar
Certain foreign persons treated as American employers, Foreign persons treated as American employers.
COBRA premium assistance credit, COBRA premium assistance credit.
Correcting employment taxes, Correcting employment taxes.
Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments
D
Delivery services, private, Private Delivery Services
Depositing taxes:
Differential wage payments, Differential wage payments.
E
Electronic deposit requirement, Electronic deposit requirement.
Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement.
Eligibility for employment, Eligibility for employment.
Employer identification number (EIN), 1. Employer Identification Number (EIN)
F
G
Government employers, Federal Government employers.
H
Health insurance plans, Health insurance plans.
Hiring new employees, Hiring New Employees
Husband-wife business, Husband-Wife Business
I
Information returns, Information Returns
International social security agreements, International social security agreements.
L
Long-term care insurance, Health insurance plans.
N
New employees, Hiring New Employees
P
Part-time workers, Part-Time Workers
Payroll period, 8. Payroll Period
Private delivery services, Private Delivery Services
R
Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944.
Recordkeeping, Recordkeeping
Repayments, wages, Wage Repayments
S
Semiweekly deposit schedule, Semiweekly Deposit Schedule
Sick pay, Sick pay.
Social security and Medicare taxes, Social Security and Medicare Taxes
Social security number, employee, 4. Employee's Social Security Number (SSN)
Statutory nonemployees, Statutory employees.
Supplemental wages, 7. Supplemental Wages
T
Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay.
Tip Rate Determination Agreement, Employers may participate in the Tip Rate...
Tip Rate Determination and Education Program, Tip Rate Determination and Education Program.
Trust fund recovery penalty, Trust fund recovery penalty.
U
Unemployment tax, federal, 14. Federal Unemployment (FUTA) Tax
V
Vacation pay, Vacation pay.
Z
Zero wage return, Zero wage return.
TOC