Publication 51
Circular A, Agricultural 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 51, Circular A, Agricultural Employer's Tax Guide

• Change To Note
• Important Reminders
• Calendar
• 1. Taxpayer Identification Numbers
• 2. Who Are Employees?
  • Crew Leaders
• 3. Taxable Wages
• 4. Social Security and Medicare Taxes
  • The $150 Test or the $2,500 Test
  • Social Security and Medicare Tax Rates
• 5. Income Tax Withholding
  • How To Figure Income Tax Withholding
• 6. Advance Earned Income Credit (EIC) Payment
  • Required Notice to Employees
• 7. Deposit Requirements
  • When To Deposit
    • Monthly Deposit Schedule
    • Semiweekly Deposit Schedule
    • Deposits on Banking Days Only
    • $100,000 Next-Day Deposit Rule
    • Accuracy of Deposits Rule
  • How To Deposit
  • Deposit Penalties
  • Employers of Both Farm and Nonfarm Workers
• 8. Form 943
• 9. Adjustments on Form 943
  • Current Year Adjustments
  • Prior Year Adjustments
• 10. Federal Unemployment (FUTA) Tax
• 11. Records You Should Keep
• 12. Reconciling Wage Reporting Forms
• 13. Income Tax Withholding Methods
  • Wage Bracket Method
  • Percentage Method
  • Alternative Methods of Income Tax Withholding
• 14. Advance Earned Income Credit (EIC) Payment Methods
  • Wage Bracket Method
  • Percentage Method

Index

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A

• Advance earned income credit, How to figure
• Advance earned income credit, Payment methods
• Advance earned income credit, Percentage method
• Advance earned income credit, Wage bracket method
• Alien workers

D

• Deposit rules, Electronic funds transfer

E

• Electronic deposits
• Employer identification number
• Exemption from withholding

F

• Farmworkers, Crew leaders
• Farmworkers, Defined
• Forms, 943
• Forms, I-9
• Forms, W-2
• Forms, W-4
• FTD coupons

H

• Household employees, Employment tax withholding

I

• Income tax withholding, How to figure
• Income tax withholding, Percentage method
• Income tax withholding, Who must withhold

L

• Lookback period

M

• Magnetic media reporting, Form W-4
• Magnetic media reporting, Information returns

N

• Noncash wages

P

• Penalties
• Problem resolution

R

• Reconciling wage reporting forms

S

• Social security and Medicare withholding
• Social security number
• Suggestions

T

• Taxpayer identification number
• Trust fund recovery penalty

W

• Withholding, Nonresident aliens
• Withholding, Supplemental wages