Recommended by IRS

About Publication 15 (Circular E), Employer's Tax Guide

Publication 15 (Circular E) explains your tax responsibilities as an employer.

Persons Employed in a U.S. Possession - FUTA

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).
General Information
Nonresidents

Persons Employed in a U.S. Possession – FICA

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).
General Information
Nonresidents

Aliens employed in the U.S. – FUTA

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

Persons employed by a foreign employer - FUTA

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

U.S. citizens and resident aliens employed abroad – FUTA

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

Social Security and Medicare tax for U.S. citizens and residents employed abroad by American employers

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.
General Information
Nonresidents

Persons employed in U.S. possessions

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).
General Information
Nonresidents

Persons employed by a foreign employer

This page explains how U.S citizens, resident aliens, and nonresident aliens employed outside the United States by a foreign employer are not generally subject to Social Security and Medicare tax withholding
General Information
Nonresidents

Understanding your CP250A notice

This notice informs you that your annual federal employment tax filing requirement has changed.
General Information
Individuals

Understanding your CP250C notice

This notice informs you that your annual federal employment tax filing requirement has changed.
General Information
Individuals