IRS Publication 15-A - Employer's Supplemental Tax Guide

IRS Publication 15-A - Employer's Supplemental Tax Guide

A document published by the Internal Revenue Service that provides specialized information about an employer's responsibilities for the filing and reporting of tax information for its employees. It is a supplement to IRS Publication 15. IRS Publication 15-A provides employers with alternative methods for calculating income tax withholding, combined income, and Social Security, Medicare and Federal Unemployment Tax (FUTA) tax tables.

One of the major parts of IRS Publication 15-A is its definition of the four types of employees: independent contractor, common-law employee, statutory employee and statutory nonemployee. The document also outlines punishments for the misclassification of employees.


Investment dictionary. . 2012.

Игры ⚽ Нужен реферат?

Look at other dictionaries:

  • IRS Publication 51 — A document published by the Internal Revenue Service that provides the employers of agricultural workers with guidance on how to comply with tax withholdings. Farm employers are sometimes required to register with the U.S. Department of Labor,… …   Investment dictionary

  • Social Security (United States) — This article is about the retirement/disability program. For the general concept of providing welfare, see Social security. For other uses, see Social Security (disambiguation) …   Wikipedia

  • India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”