Contents
Important Changes ............................................
1
Important Reminders .........................................
2
2000 Calendar .....................................................
3
Introduction ........................................................
3
1. Taxpayer Identification Numbers ...............
4
2. Who Are Employees? ..................................
5
3. Taxable Wages .............................................
5
4. Social Security and Medicare Taxes .........
6
5. Income Tax Withholding .............................
6
6. Advance Earned Income Credit (EIC)
Payment .......................................................
8
7. Deposit Requirements .................................
9
8. Form 943 .......................................................
13
9. Adjustments on Form 943 ..........................
14
10. Federal Unemployment (FUTA) Tax ...........
15
11. Records You Should Keep .........................
16
12. Reconciling Wage Reporting Forms ..........
16
13. Income Tax Withholding Methods .............
17
14. Advance Earned Income Credit (EIC)
Payment Methods .......................................
18
15. How Do Employment Taxes Apply to
Farmwork? ...................................................
19
Income Tax Withholding Percentage Tables .
20
Income Tax Withholding Wage Bracket
Tables ...........................................................
22
Advance EIC Tables ...........................................
42
Index ....................................................................
46
Form 7018-A (Order Blank) ...............................
47
Tax Help and Forms ..........................................
48
Important Changes
New electronic deposit requirement.
Beginning
January 1, 2000, the following changes have been
made to the electronic deposit requirement:
• The threshold that determines whether you must
use the Electronic Federal Tax Payment System
(EFTPS) has been increased from $50,000 to
$200,000.
• All Federal tax deposits (such as deposits for em-
ployment tax, excise tax, and corporate income tax)
made during a calendar year are combined to de-
Department of the Treasury
Internal Revenue Service
Publication 51
(Rev. January 2000)
Cat. No. 10320R
Circular A,
Agricultural
Employer's
Tax Guide
(Including 2000 Wage
Withholding and
Advance Earned Income
Credit Payment Tables)
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