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Publication 15 explains an employer's tax responsibilities for withholding, depositing, reporting, and paying employment taxes. Includes the tax tables needed to figure the taxes to withhold from each employee. This publication explains your tax responsibilities as an employer.

Publication 15-A supplements Circular E, and contains specialized and detailed employment tax information supplementing the basic information provided in Circular E (Pub. 15).

Information about Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), including recent updates, related forms, and instructions on how to file. Form 990-T is used by exempt organizations to report certain income and tax liability.

Describes provisions pertaining to payment of Annual Federal Unemployment Tax in U.S. territories (i.e., islands owned by the United States which are not States of the United States).

Describes general rules of FICA taxation for persons employed in U.S. territories (i.e., islands owned by the United States which are not States of the United States).

Employers pay Federal Unemployment Tax and file Form 940 or 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return.

Employers pay Federal Unemployment Tax and file Form 940 or 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return.

Employers pay Federal Unemployment Tax and file Form 940 or 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return.

This page describes rules of income taxation in U.S. territories (i.e., islands under the jurisdiction of the United States which are not States of the United States).

Wages paid to U.S. citizens and residents employed outside the United States are generally subject to Social Security and Medicare tax if the employer is an American employer.