Index of Publication 51 - Circular A, Agricultural Employer's Tax Guide

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Index of Publication 51 - Circular A, Agricultural Employer's Tax Guide

A

Advance earned income credit:

How to figure, How to figure the advance EIC payment.

Payment methods, 14. Advance Earned Income Credit (EIC) Payment Methods

Percentage method, Percentage Method

Wage bracket method, Wage Bracket Method

Alien workers, Procedure for withholding income taxes on the wages of nonresident alien employees., Share farmers and alien workers.

C

Comments on publication, Comments and suggestions.

Commodity wages, Commodity wages.

Crew leaders, crew leader, crew leader, Crew Leaders

D

Deposit:

Coupons, Making deposits with FTD coupons.

Penalties, Deposit Penalties

Deposit rules:

Electronic funds transfer, 7. Depositing Taxes

Lookback period, Lookback period.

E

Electronic deposits, Electronic deposit requirement (EFTPS).

Electronic payment, Electronic payment.

Electronic reporting, By February 28 File Forms 1099 and 1096.

Employee defined, 2. Who Are Employees?

Employer identification number (EIN), Employer identification number (EIN).

Employers of farmworkers, 2. Who Are Employees?

Exemption from withholding, Exemption from federal income tax withholding.

F

Farmworkers:

Crew leaders, Crew Leaders

Defined, 2. Who Are Employees?

Federal unemployment (FUTA) taxes, 10. Federal Unemployment (FUTA) Tax

Forms:

940, 10. Federal Unemployment (FUTA) Tax

943, 8. Form 943

I-9, Eligibility for employment.

W-2, Filing corrections to Forms W-2 and W-3.

W-4, Form W-4., Substitute Forms W-4., Forms in Spanish.

W-4(SP), Form W-4., Forms in Spanish.

W-5, 6. Advance Earned Income Credit (EIC) Payment, Form W-5., Forms in Spanish.

W-5(SP), 6. Advance Earned Income Credit (EIC) Payment, Form W-5., Forms in Spanish.

FTD coupons, Making deposits with FTD coupons.

H

Household employees:

Employment tax withholding, Household employees., Social Security and Medicare tax for 2008.

Husband-wife business, Husband-wife business., Husband-Wife Business

I

Income tax withholding:

How to figure, How To Figure Federal Income Tax Withholding

Percentage method, 13. Federal Income Tax Withholding Methods

Wage bracket method, 13. Federal Income Tax Withholding Methods

Who must withhold, 5. Federal Income Tax Withholding

Independent contractor, 2. Who Are Employees?

L

Lookback period, Lookback period.

N

Noncash wages, Commodity wages.

P

Penalties, Deposit Penalties

R

Reconciling Forms W-2, W-3, and 943, 12. Reconciling Wage Reporting Forms

Reconciling wage reporting forms, 12. Reconciling Wage Reporting Forms

S

Social security and Medicare withholding, 4. Social Security and Medicare Taxes, Social Security and Medicare tax for 2008.

Social security number (SSN), Social security number (SSN).

Suggestions for publication, Comments and suggestions.

Supplemental wages, Supplemental wages.

T

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Taxpayer identification number, 1. Taxpayer Identification Numbers

Trust fund recovery penalty, Trust fund recovery penalty.

U

Unresolved tax issues (Contacting your Taxpayer Advocate), Contacting your Taxpayer Advocate.

W

Withholding:

Income tax, 5. Federal Income Tax Withholding

Nonresident aliens, Procedure for withholding income taxes on the wages of nonresident alien employees.

Supplemental wages, Supplemental wages.