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

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

Household employees.   If you did not report employment taxes for household employees on Form 941 or 943, report FUTA tax for these employees on Schedule H (Form 1040), Household Employment Taxes. See Pub. 926 for more information.

Special Rules Chart – 1

Special Rules Chart – 1

Special Rules Chart – 2

Special Rules Chart – 2

Special Rules Chart – 3