Index of Publication 51 - Circular A, Agricultural Employer's Tax Guide

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Index of Publication 51 - Circular A, Agricultural Employer's Tax Guide

A

Alien workers, Share farmers and alien workers.

Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees., Withholding adjustment for nonresident alien employees.

C

COBRA premium assistance credit, COBRA premium assistance credit extended., COBRA premium assistance credit.

Commodity wages, Commodity wages.

Crew leaders, crew leader, Crew Leaders, crew leader

D

Deposit:

Penalties, Deposit Penalties

Deposit rules:

Electronic funds transfer, 7. Depositing Taxes

Lookback period, Lookback period.

Differential wage payments, Differential wage payments.

Disregarded entities, Disregarded entities and qualified subchapter S subsidiaries (QSubs).

E

Electronic deposits, Electronic deposit requirement.

Electronic payment, Electronic payment.

Electronic reporting, File paper Forms 1099 and 1096. File Copy...

Employee defined, 2. Who Are Employees?

Employer identification number (EIN), Employer identification number (EIN).

Employers of farmworkers, 2. Who Are Employees?

Exemption from withholding, Exemption from federal income tax withholding.

F

Farmworkers:

Crew leaders, Crew Leaders

Defined, 2. Who Are Employees?

Federal unemployment (FUTA) taxes, 10. Federal Unemployment (FUTA) Tax

Forms:

940, 10. Federal Unemployment (FUTA) Tax

943, 8. Form 943

943-X, Prior Year Adjustments

I-9, Eligibility for employment.

W-2, Filing corrections to Forms W-2 and W-3.

W-4, Forms in Spanish., Form W-4.

W-4(SP), Forms in Spanish., Form W-4.

H

Household employees:

Employment tax withholding, Household employees.

Husband-wife business, Husband-Wife Business

I

Income tax withholding:

How to figure, How To Figure Federal Income Tax Withholding

Percentage method, 13. Federal Income Tax Withholding Methods

Wage bracket method, 13. Federal Income Tax Withholding Methods

Who must withhold, 5. Federal Income Tax Withholding

Independent contractor, 2. Who Are Employees?

L

Lookback period, Lookback period.

N

Noncash wages, Commodity wages.

P

Penalties, Deposit Penalties

Prior year adjustments, Prior Year Adjustments

Q

Qualified subchapter S subsidiaries (QSubs), Disregarded entities and qualified subchapter S subsidiaries (QSubs).

R

Reconciling Forms W-2, W-3, and 943, 12. Reconciling Wage Reporting Forms

Reconciling wage reporting forms, 12. Reconciling Wage Reporting Forms

S

Social security and Medicare withholding, 4. Social Security and Medicare Taxes

Social security number (SSN), Social security number (SSN).

Supplemental wages, Supplemental wages.

T

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Taxpayer identification number, 1. Taxpayer Identification Numbers

Trust fund recovery penalty, Trust fund recovery penalty.

U

Unresolved tax issues (Contacting your Taxpayer Advocate), Contacting your Taxpayer Advocate.

W

Withholding:

Income tax, 5. Federal Income Tax Withholding

Nonresident aliens, Withholding adjustment for nonresident alien employees.

Supplemental wages, Supplemental wages.