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Topic Index

Tax Topic Index

Affordable Care Act
Tax Topic Index

Tax Topics

About Tax Map Website
Current Year Tax Map
Publication 15
Circular E, Employer's Tax Guide
Introduction, Useful Items and Important Changes
For use in 2013

1. Employer Identification Number (EIN)

2. Who Are Employees?

Husband-Wife Business

3. Family Employees

4. Employee's Social Security Number (SSN)

5. Wages and Other Compensation

6. Tips

7. Supplemental Wages

8. Payroll Period

9. Withholding From Employees' Wages

Income Tax Withholding
Social Security and Medicare Taxes
Part-Time Workers

10. Required Notice to Employees About the Earned Income Credit (EIC)

11. Depositing Taxes

When To Deposit
How To Deposit
Deposit Penalties

12. Filing Form 941 or Form 944

13. Reporting Adjustments to Form 941 or Form 944

Current Period Adjustments
Prior Period Adjustments
Wage Repayments

14. Federal Unemployment (FUTA) Tax

16. How To Use the Income Tax Withholding Tables

Wage Bracket Method
Percentage Method
Alternative Methods of Income Tax Withholding