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Publication 15 (1/2004), Circular E, Employer's Tax Guide
(Including 2004 Wage Withholding and Advance Earned Income Credit Payment Tables)
Revised: 1/2004
Table of Contents
Publication 15 - Introductory Material
Changes To Note
Publication 15 - Main Contents
Calendar
By January 31
By February 15
On February 16
By February 28 or 29
By March 31
By April 30, July 31, October 31, and January 31
Before December 1
On December 31
Important Reminders
Electronic Filing
Electronic Deposits
Hiring New Employees
Paying Wages, Pensions, or Annuities
Information Returns
Nonpayroll Income Tax Withholding
Recordkeeping
Change of Address
Private Delivery Services
Telephone Help
Unresolved Tax Issues
Introduction
1. Employer Identification Number (EIN)
2. Who Are Employees?
Relief provisions.
3. Family Employees
4. Employee's Social Security Number (SSN)
5. Wages and Other Compensation
Accountable plan.
Nonaccountable plan.
Per diem or other fixed allowance.
50% test.
Archer medical savings accounts.
Nontaxable fringe benefits.
When fringe benefits are treated as paid.
Valuation of fringe benefits.
Withholding on fringe benefits.
Depositing taxes on fringe benefits.
6. Tips
7. Supplemental Wages
Supplemental wages combined with regular wages.
Supplemental wages identified separately from regular wages.
8. Payroll Period
9. Withholding From Employees' Wages
Income Tax Withholding
Social Security and Medicare Taxes
Part-Time Workers
10. Advance Earned Income Credit (EIC) Payment
Length of effective period.
Change of status.
Invalid Form W-5.
Employer's returns.
Required Notice to Employees
11. Depositing Taxes
When To Deposit
How To Deposit
Deposit Penalties
12. Filing Form 941
13. Reporting Adjustments on Form 941
Current Period Adjustments
Prior Period Adjustments
Wage Repayments
14. Federal Unemployment (FUTA) Tax
Successor employer.
When to deposit.
Form 940-EZ requirements.
Household employees.
16. How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables
Income Tax Withholding
Advance Payment Methods for the Earned Income Credit (EIC)
Whole-Dollar Withholding and Paying Advance EIC (Rounding)
Publication 15 - Additional Material
Index
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