Publication 15
Circular E, Employer's Tax Guide
(Revised: 1/2003)

(Including 2003 Wage Withholding and Advance Earned Income Credit Payment Tables)

Table of Contents

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Publication 15, Circular E, Employer's Tax Guide

• Change To Note
• Calendar
  • 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
  • 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
    • TeleTax Topics
  • Unresolved Tax Issues
• Introduction
• 1. Employer Identification Number (EIN)
• 2. Who Are Employees?
• 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. Advance Earned Income Credit (EIC) Payment
  • Required Notice to Employees
• 11. Depositing Taxes
  • When To Deposit
    • Monthly Deposit Schedule
    • Semiweekly Deposit Schedule
    • Example of Monthly and Semiweekly Schedules
    • Deposits on Banking Days Only
    • Application of Monthly and Semiweekly Schedules
    • $100,000 Next-Day Deposit Rule
    • Accuracy of Deposits Rule
  • 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
• 16. How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables
  • Income Tax Withholding
    • Wage Bracket Method
    • Percentage Method
    • Alternative Methods of Income Tax Withholding
  • Advance Payment Methods for the Earned Income Credit (EIC)
    • Wage Bracket Method
    • Percentage Method
  • Whole-Dollar Withholding and Paying Advance EIC (Rounding)

Index

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A

• Accountable plan
• Accuracy of deposits rule
• Adjustments, Form 941
• Advance earned income credit
• Advance EIC tables, instructions
• Aliens, nonresident
• Allocated tips
• Archer MSAs

B

• Business expenses, employee

C

• Calendar
• Change of address
• Claim for refund
• Correcting errors, Form 941

D

• Depositing taxes, Coupons
• Depositing taxes, Rules

E

• Electronic deposit requirement
• Electronic filing
• Eligibility for employment
• Employees defined
• Employer identification number
• Employer responsibilities

F

• Family employees
• Final return, Form 941
• Form 941 e-file
• Form 941TeleFile
• Fringe benefits
• FTD coupons
• FUTA tax

G

• Government employers

H

• Hiring new employees
• Household employees

I

• Income tax withholding
• Information returns
• International social security agreements

L

• Long-term care insurance
• Lookback period, Form 941

M

• Magnetic media filing, Form W-4
• Meals and lodging
• Medical care
• Medicare tax rate
• Monthly deposit schedule
• Moving expenses

N

• New employees
• Nonaccountable plan
• Noncash wages
• Nonemployee compensation
• Nonpayroll withholding

P

• Part-time workers
• Payroll period
• Penalties
• Penalties
• Private delivery services

R

• Reconciling Forms W-2 and 941
• Recordkeeping
• Reimbursements, Per diem
• Repayments, wages

S

• Seasonal employers
• Semiweekly deposit schedule
• Sick pay
• Social security number, employee
• Standard mileage rate
• Statutory employees
• Statutory nonemployees
• Successor employer
• Successor employer
• Supplemental wages

T

• Telephone help
• Tip Rate Determination Agreement
• Tip Rate Determination and Education Program
• Tip Reporting Alternative Commitment
• Tips
• Tips
• Trust fund recovery penalty

U

• Unresolved tax issues

V

• Vacation pay

W

• Wages defined
• Withholding, Backup
• Withholding, Certificate
• Withholding, Exemption
• Withholding, Fringe benefits
• Withholding, Levies
• Withholding, Nonpayroll payments, Pensions and annuities
• Withholding, Nonresident aliens
• Withholding, Percentage method
• Withholding, Social security and Medicare taxes
• Withholding, Table instructions
• Withholding, Wage bracket method