Recommended by IRS
About Publication 15 (Circular E), Employer's Tax GuidePublication 15 (Circular E) explains your tax responsibilities as an employer.
Found 161 Matching Items; Displaying 71 - 80.
Persons employed by a foreign person
Remuneration for services paid to the employee who is a United States citizen or resident alien who performs services outside the United States for a foreign person are wages for U.S. federal income tax withholding purposes.
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Nonresidents
IRC 403(b) tax-sheltered annuity plans - additional resources
Find recent guidance, frequently asked questions, forms and publications, mini-courses and other 403(b) resources.
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Administrators
Foreign agricultural workers
Foreign agricultural workers temporarily admitted into the United States on H-2A visas are subject to special withholding and reporting rules by their employers in the United States.
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Nonresidents
Publications and forms for the self-employed
A collection of relevant forms and publications related to understanding and fulfilling your filing requirements.
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Small Businesses
Trust fund taxes
A trust fund tax is money withheld from an employee's wages (income tax, social security, and Medicare taxes) by an employer and held in trust until paid to the Treasury.
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Small Businesses
Understanding your CP113 notice
We made changes to your railroad retirement tax return because we believe there was a miscalculation. You now have an overpayment on your account.
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Individuals
Understanding your CP123 notice
We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.
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Individuals
About Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
Information about Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, including recent updates, related forms and instructions on how to file. A foreign corporation files this form to report their income, gains, losses, deductions, credits, and to figure their U.S. income tax liability.
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Topic no. 751, Social Security and Medicare withholding rates
IRS Tax Topic on Social Security and Medicare taxes.
Tax Topics
Recommended reading for small businesses
Review a list of online publications for small businesses.
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Small Businesses