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Employee Taxes And Withholding
As a business owner with employees, it is important to understand what’s involved with taxes, when they are due, how they are paid, and how much should be withheld from employee paychecks.
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Publication 15: Circular E |
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(PDF File)
This guide to employee tax withholding provides information and guidance for typical employer/employee relationships and references to other publications. |
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Form SS-8: Determination Of Worker Status |
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(PDF File)
This form is used to request a determination from the IRS on the nature of an employee-employer relationship. Despite the length of the form, it is probable that examiners will request additional information or clarification. The review process will take several months before a determination letter is issued. The same form can be found in Spanish. |
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Form SS-8: Training Form |
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(PDF File)
The training manual for examiners who process the Form SS-8 determination requests is also available. For each point, there are clarifying examples. The manual is quite lengthy, but well designed. Since it was released in 1996, there may be changes in policy or law which affect some sections. References to prior court cases can also be found here. |
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Technical Guidelines For Employment Tax Issues |
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Part 4, Section 23, Chapter 5 of the IRS Manual is titled Technical Guidelines for Employment Tax Issues. This guidance document reviews the fine points in analyzing the implications of a large number of employer/employee relationships. This document is quite technical and should be reviewed with professional guidance before establishing any complicated employment relationships. |
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Child Care |
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Child care has important implications vis-a-vis your taxes, in the eye of the IRS. Read about the implications of employing or providing child care, including maintaining accurate and viable records, the tax laws and regulations of childcare, allowable deductions, and more. |
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International Workers |
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Find out about the many rules and regulations, tax forms, and other implications of hiring nonresident alien employees and other workers. |
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Other Employment Tax Scenarios |
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There are many other "non-standard" employment scenarios that you may be familiar with, such as hiring family members, part-time seasonal laborers, contractors, and so on. Find information on what is required of you when in these hiring scenarios. |
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Withholding Calculator |
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This easy-to-use calculator can help you figure your Federal income tax withholding so your employer can withhold the correct amount from your pay. This is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you are starting a new job. You may use the results of this program to help you complete a new Form W-4, which you will submit to your employer. |
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