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Tax Map Index

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Exempt Organization
Tax Topic Index

Tax Topics

About Tax Map Website
Publication 15-A
Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15)
Introduction, Useful Items and Important Changes
For use in 2017

1. Who Are Employees?

Independent Contractors
Common-Law Employees
Statutory Employees
Statutory Nonemployees
Misclassification of Employees

2. Employee or Independent Contractor?

Common-Law Rules
Industry Examples

3. Employees of Exempt Organizations

4. Religious Exemptions and Special Rules for Ministers

5. Wages and Other Compensation

Relocating for Temporary Work Assignments
Employee Achievement Awards
Scholarship and Fellowship Payments
Outplacement Services
Withholding for Idle Time
Back Pay
Supplemental Unemployment Compensation Benefits
Golden Parachute Payments
Interest-Free and Below-Market-Interest-Rate Loans
Leave Sharing Plans
Nonqualified Deferred Compensation Plans
Tax-Sheltered Annuities
Contributions to a Simplified Employee Pension (SEP)
SIMPLE Retirement Plans

6. Sick Pay Reporting

Sick Pay
Payments That Aren't Sick Pay
Sick Pay Plan
Third-Party Payers of Sick Pay
Social Security, Medicare, and FUTA Taxes on Sick Pay
Income Tax Withholding on Sick Pay
Depositing and Reporting
Example of Figuring and Reporting Sick Pay

7. Special Rules for Paying Taxes

Common Paymaster
Agent With an Approved Form 2678
Reporting Agents
Employee's Portion of Taxes Paid by Employer
International Social Security Agreements

8. Pensions and Annuities

Federal Income Tax Withholding

9. Alternative Methods for Figuring Withholding

Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)

Wage Bracket Percentage Method Tables (for Automated Payroll Systems)

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables

10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members

Withholding Tables

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