Employers of agricultural workers (farmworkers) use the information in Publication 51 to comply with the laws for agricultural labor (farmwork) relating to:
- Social Security and Medicare taxes.
- Federal Unemployment Tax Act (FUTA) tax.
- Withheld federal income tax (employment taxes).
Prior revisions
Recent developments
Publication 51 will no longer be revised -- 23-JAN-2024
Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021