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Publication 15:
Circular E, Employer's Tax Guide
(Including 2002 Wage Withholding and Advance Earned Income Credit Payment Tables)
Introduction, Useful Items, and Important Changes
Calendar
By January 31
By February 15
On February 16
By February 28
By March 31
By April 30, July 31, October 31, and January 31
Before December 1
On December 31
Important Reminders
Electronic Filing
Electronic Deposit Requirement
Hiring New Employees
Paying Wages, Pensions, or Annuities
Information Returns
Nonpayroll Income Tax Withholding
Recordkeeping
Change of Address
Private Delivery Services
Telephone Help
Unresolved Tax Issues
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
Income Tax Withholding
Social Security and Medicare Taxes
Part-Time Workers
10. Advance Earned Income Credit (EIC) Payment
Required Notice to Employees
11. Depositing Taxes
When To Deposit
How To Deposit
Deposit Penalties
12. Filing Form 941
13. Reporting Adjustments on Form 941
Current Period Adjustments
Prior Period Adjustments
Wage Repayments
14. Federal Unemployment (FUTA) Tax
15. Special Rules for Various Types of Services and Payments
16. How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables
Income Tax Withholding
Advance Payment Methods for the Earned Income Credit (EIC)
Whole-Dollar Withholding and Paying Advance EIC (Rounding)
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