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Tax Topics

About Tax Map Website
Publication 15
(Circular E), Employer's Tax Guide
Introduction, Useful Items and Important Changes
For use in 2011


By January 31
By February 15
On February 16
By February 28
By March 31
By April 30, July 31, October 31, and January 31
Before December 1


Electronic Filing and Payment
Forms in Spanish
Hiring New Employees
Paying Wages, Pensions, or Annuities
Information Returns
Nonpayroll Income Tax Withholding
Change of Address
Private Delivery Services
Telephone Help
Ordering Employer Tax Products
Contacting Your Taxpayer Advocate
Filing Addresses
Photographs of Missing Children
Comments and Suggestions


1. Employer Identification Number (EIN)

2. Who Are Employees?

Husband-Wife Business

3. Family Employees

4. Employee's Social Security Number (SSN)

5. Wages and Other Compensation

6. Tips

7. Supplemental Wages

8. Payroll Period

9. Withholding From Employees' Wages

Income Tax Withholding
Social Security and Medicare Taxes
Part-Time Workers

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

11. Depositing Taxes

When To Deposit
How To Deposit
Deposit Penalties

12. Filing Form 941 or Form 944

13. Reporting Corrections to Form 941 or Form 944

Current Period Adjustments
Prior Period Adjustments
Wage Repayments

14. Federal Unemployment (FUTA) Tax

16. How To Use the Income Tax Withholding Tables

Wage Bracket Method
Percentage Method
Alternative Methods of Income Tax Withholding