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...
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