Publication 51
Circular A, Agricultural Employer's Tax Guide

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

(Rev. January 2002)

Changes To Note

Important Reminders

Calendar

Introduction

Topics and Useful Items

1. Taxpayer Identification Numbers

2. Who Are Employees?

3. Taxable Wages

4. Social Security and Medicare Taxes

5. Income Tax Withholding

6. Advance Earned Income Credit (EIC) Payment

7. Deposit Requirements

8. Form 943

9. Adjustments on Form 943

10. Federal Unemployment (FUTA) Tax

11. Records You Should Keep

12. Reconciling Wage Reporting Forms

13. Income Tax Withholding Methods

14. Advance Earned Income Credit (EIC) Payment Methods

How Do Employment Taxes Apply to Farmwork?

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