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Publication 15-A (1/2004), Employer's Supplemental Tax Guide
(Supplement to Circular E, Employer's Tax Guide (Publication 15))
Revised: 1/2004
Table of Contents
Publication 15-A - Introductory Material
Introduction
Useful Items - You may want to see:
Publication 15-A - Main Contents
Items To Note
Photographs of Missing Children
1. Who Are Employees?
Independent Contractors
Common-Law Employees
Statutory Employees
Statutory Nonemployees
Misclassification of Employees
2. Employee or Independent Contractor?
Common-Law Rules
Industry Examples
3. Employees of Exempt Organizations
Social security and Medicare taxes.
Federal unemployment tax.
4. Religious Exemptions
Form W-2.
Self-employed.
Employees.
5. Wages and Other Compensation
Relocating for Temporary Work Assignments
Employee Achievement Awards
Scholarship and Fellowship Payments
Outplacement Services
Withholding for Idle Time
Back Pay
Supplemental Unemployment Benefits
Golden Parachute Payments
Interest-Free and Below-Market-Interest-Rate Loans
Workers' Compensation—Public Employees
Leave Sharing Plans
Nonqualified Deferred Compensation Plans
Tax-Sheltered Annuities
Contributions to a Simplified Employee Pension (SEP)
SIMPLE Retirement Plans
6. Sick Pay Reporting
Sick Pay
Payments That Are Not Sick Pay
Sick Pay Plan
Third-Party Payers of Sick Pay
Social Security, Medicare, and FUTA Taxes on Sick Pay
Income Tax Withholding on Sick Pay
Depositing and Reporting
Example of Figuring and Reporting Sick Pay
7. Special Rules for Paying Taxes
Common Paymaster
Agents
Reporting Agents
Payment of Employment Taxes by Disregarded Entities
Employee's Portion of Taxes Paid by Employer
International Social Security Agreements
8. Pensions and Annuities
Withholding
9. Alternative Methods for Figuring Withholding
Term of continuous employment.
Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)
Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
Class II.
Class III.
Withholding Tables
Publication 15-A - Additional Material
Index
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