Free Government Forms .com - logo

 
Home Page IRS Tax Forms Social Security United States Postal Service    
 

Publication 15

Download and Print the Publication 15

It is the Circular E - Employer's Tax Guide for 2012

Contents

What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 7
1. Employer Identification Number (EIN) . . . ... . . . . 8
2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . . 9
3. Family Employees . . . . . . . . . . . . . . . . . . . . . . . 10
4. Employee’s Social Security Number (SSN) . . . . ..11
5. Wages and Other Compensation . . . . . . . . . . . . 11
6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . . 15
8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
9. Withholding From Employees’ Wages . . . . . . . . 16
10. Required Notice to Employees About the Earned Income Credit (EIC) . . 20
11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . . 20
12. Filing Form 941 or Form 944 . . . . . . . . . . . . . . 24
13. Reporting Adjustments to Form 941 or Form 944 . . . . . 26
14. Federal Unemployment (FUTA) Tax . . . . . . . . . 28
15. Special Rules for Various Types of Services and Payments .. . 30
16. How To Use the Income Tax Withholding Tables . . . . . . . . . . . 35

2012 Income Tax Withholding Tables:

Percentage Method Tables for Income Tax Withholding . . . . 36–37
Wage Bracket Method for Income Tax Withholding . . . . . . . . 38–57
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Quick and Easy Access to IRS Tax Help and Tax Products . . 59

And much more...

 
Disclaimer