Publication 15-A
Employer's Supplemental Tax Guide
(Revised: 1/2003)

(Supplement to Circular E, Employer's Tax Guide (Publication 15))

Table of Contents

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Publication 15-A, Employer's Supplemental Tax Guide

• 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
    • Building and Construction Industry
    • Trucking Industry
    • Computer Industry
    • Automobile Industry
    • Attorney
    • Taxicab Driver
    • Salesperson
• 3. Employees of Exempt Organizations
• 4. Religious Exemptions
• 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
    • Sick Pay Paid by Employer or Agent
    • Sick Pay Paid by Third Party
  • Example of Figuring and Reporting Sick Pay
• 7. Special Rules for Paying Taxes
  • Common Paymaster
  • 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
    • Periodic Payments
    • Nonperiodic Payments
    • Mandatory Withholding
    • Depositing and Reporting Withholding
• 9. Alternative Methods for Figuring Withholding
• 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
  • Withholding Tables

Index

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A

• Agents, reporting
• Alternative methods of withholding
• Awards, employee

B

• Back pay

C

• Common paymaster
• Common-law employees

D

• Direct sellers
• Director of corporation
• Disregarded entities

E

• Electronic Form W-2
• Employee or contractor, Attorney
• Employee or contractor, Automobile industry
• Employee or contractor, Building industry
• Employee or contractor, Computer industry
• Employee or contractor, Salesperson
• Employee or contractor, Taxicab driver
• Employee or contractor, Trucking industry
• Employee's taxes paid by employer
• Employees defined
• Employees, Common-law rules
• Employees, Industry examples
• Employees, Statutory

F

• Fellowship payments
• Formula tables

G

• Golden parachutes

I

• Idle time
• Independent contractors
• Interest-free loans
• International social security agreements

L

• Leased employees
• Leave sharing plans

M

• Ministers
• Misclassification of employees

N

• Nonprofit organizations
• Nonqualified plans

O

• Outplacement services

P

• Pension payments

R

• Real estate agents
• Religious exemptions

S

• SIMPLE retirement plans
• Simplified employee pension
• Special rules for paying taxes
• Statutory nonemployees
• Supplemental unemployment benefits

T

• Tax-sheltered annuities
• Technical service specialists
• Third-party sick pay

W

• Withholding, Indian gaming profits
• Withholding, Pensions and annuities
• Withholding, Sick pay
• Workers' compensation, public employees