Publication 15
Circular E, Employer's Tax Guide

(Including 2002 Wage Withholding and Advance Earned Income Credit Payment Tables)

(Rev. January 2002)

Changes To Note

Calendar

Important Reminders

General Information

1. Employer Identification Number (EIN)

2. Who Are Employees?

3. Family Employees

4. Employee's Social Security Number (SSN)

5. Wages and Other Compensation

6. Tips

7. Supplemental Wages

8. Payroll Period

9. Withholding From Employees' Wages

10. Advance Earned Income Credit (EIC) Payment

11. Depositing Taxes

12. Filing Form 941

13. Reporting Adjustments on Form 941

14. Federal Unemployment (FUTA) Tax

16. How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables