Circular A, Agricultural Employer's Tax Guide

Table of Contents

(Including 2002 Wage Withholding and Advance Earned Income Credit Payment Tables)

(Rev. January 2002)

• Changes To Note
• Important Reminders
• Calendar
• Introduction
• Topics and Useful Items
• 1. Taxpayer Identification Numbers
• 2. Who Are Employees?
• 3. Taxable Wages
• 4. Social Security and Medicare Taxes
• 5. Income Tax Withholding
• 6. Advance Earned Income Credit (EIC) Payment
• 7. Deposit Requirements
• 8. Form 943
• 9. Adjustments on Form 943
• 10. Federal Unemployment (FUTA) Tax
• 11. Records You Should Keep
• 12. Reconciling Wage Reporting Forms
• 13. Income Tax Withholding Methods
• 14. Advance Earned Income Credit (EIC) Payment Methods

How Do Employment Taxes Apply to Farmwork?

7018A

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