1413.What Internal Revenue Service publications provide information on employer tax payments?

For more detailed information concerning employer deduction and payment of Social Security and Medicare taxes, employers can obtain the following publications from any IRS office or visit their website at: www.irs.gov:

  1. General employment:

    1. Publication 15, Circular E, Employer's Tax Guide;

    2. Publication 15-A, Employer's Supplemental Tax Guide;

    3. Publication 15-B, Employer's Tax Guide to Fringe Benefits;

    4. Publication 15-T, New Wage Withholding and Advance Earned Income Credit Payment Tables

    5. Publication 80, Circular SS, Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands;;

    6. Publication 179, Circular PR, Guia Contributiva Federal; Para Patronos Puertorriquenos (Federal Tax Guide for Employers in Puerto Rico);

    7. Publication 334, Tax Guide for Small Business;

    8. Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration;

  2. Agricultural employment:

    1. Publication 51 (Circular A), Agricultural Employer's Tax Guide;

    2. Publication 225, Farmer's Tax Guide

  3. Household employment:

    Publication 926, Household Employer's Tax Guide

Last Revised: Aug. 8, 2011