(Supplement to Circular E, Employer's Tax Guide
(Publication 15)

(Rev. January 2002)

Introduction

Topics and Useful Items

Items To Note

Photographs of Missing Children

1. Who Are Employees?

2. Employee or Independent Contractor?

3. Employees of Exempt Organizations

4. Religious Exemptions

5. Wages and Other Compensation

6. Sick Pay Reporting

7. Special Rules for Paying Taxes

8. Pensions and Annuities

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

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