Below are publications commonly associated with employment taxes; however, this list is not exhaustive. Please visit Forms, Instructions and Publications for other tax publications. Adobe Acrobat Reader is required to open the PDF files. Publication 1, Your Rights as a Taxpayer PDF Publication 15, Circular E, Employer's Tax Guide Publication 15-A, Employer's Supplemental Tax Guide Publication 15-B, Employer's Tax Guide to Fringe Benefits Publication 15-T, Federal Income Tax Withholding Methods Publication 51, (Circular A), Agricultural Employer's Tax Guide Publication 80, Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands Publication 179 (Circular PR), Federal Tax Guide for Employers in Puerto Rico Publication 334, Tax Guide for Small Business Publication 505, Tax Withholding and Estimated Tax Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers Publication 531, Reporting Tip Income Publication 583, Starting a Business and Keeping Records Publication 926, Household Employer's Tax Guide Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration Publication 966, Electronic Federal Tax Payment System (A Guide to Getting Started) PDF Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s) (Including instructions for reading tape cartridges and CD/DVD Formats) PDF Publication 1635, Understanding Your EIN PDF Publication 1779, Independent Contractor or Employee PDF Publication 1779 (SP), Independent Contractor or Employee (in Spanish) PDF Publication 1976, Do You Qualify for Relief under Section 530? PDF Publication 3114, Compliance Check, Audit, Examination, or Review? PDF Publication 3144, Tips on Tips (A Guide to Tip Income Reporting) for Employer PDF Publication 3148, Tips on Tips (A Guide to Tip Income Reporting) for Employee PDF Publication 3148 (SP), Reporting your Tip Income (in Spanish) PDF Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under I.R.C. 7436 PDF Publication 4902, Tax Tips for the Cosmetology and Barber Industry PDF Publication 4902 (SP), Tax Tips for the Cosmetology and Barber Industry (in Spanish) PDF Publication 4902 (VN), Tax Tips for the Cosmetology and Barber Industry (in Vietnamese) PDF Publication 4932, Gaming Industry Tip Compliance Agreement (GITCA) PDF Publication 4936, Your Guide to Maintaining and Complying with GITCA PDF Publication 4985, Gaming Industry Tip Compliance Agreement - for Tipped Employees PDF Publication 4985 (SP), Gaming Industry Tip Compliance Agreement - for Tipped Employees (in Spanish) PDF Publication 5111, Gaming Industry Tip Compliance Agreement (GITCA) Benefits to Participants PDF Publication 5112, Tip Rate Determination Agreement (TRDA) Benefits to Participants PDF Publication 5137, Fringe Benefit Guide PDF Publication 5146, Employment Tax Returns: Examinations and Appeal Rights PDF Related Employment tax forms Forms and publications by U.S. Mail Small business forms and publications Prior Year Forms, Instructions and Publications