Contents
Changes To Note .........................................
1
Calendar ........................................................
2
Important Reminders ...................................
3
General Information .....................................
6
1. Employer Identification Number (EIN) .......
6
2. Who Are Employees? ..................................
7
3. Family Employees ........................................
7
4. Employee's Social Security Number (SSN)
8
5. Wages and Other Compensation ...............
8
6. Tips ................................................................
11
7. Supplemental Wages ...................................
12
8. Payroll Period ...............................................
12
9. Withholding From Employees' Wages ......
13
10. Advance Earned Income Credit (EIC)
Payment .......................................................
15
11. Depositing Taxes .........................................
17
12. Filing Form 941 ............................................
22
13. Reporting Adjustments on Form 941 ........
23
14. Federal Unemployment (FUTA) Tax ...........
26
15. Special Rules for Various Types of
Services and Payments ..............................
28
16. How To Use the Income Tax Withholding
and Advance Earned Income Credit (EIC)
Payment Tables ...........................................
32
Tables:
2000 Income Tax Withholding Tables:
Percentage Method ................................... 34–35
Wage Bracket Method ............................... 36–55
2000 Advance EIC Payment Tables:
Percentage Method ................................... 56–57
Wage Bracket Method ............................... 58–61
Index ....................................................................
62
Form 7018-A (order blank) ................................
63
Quick and Easy Access to Tax Help and
Forms ...........................................................
64
Changes To Note
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
Department of the Treasury
Internal Revenue Service
Publication 15
(Rev. January 2000)
Cat. No. 10000W
Circular E,
Employer's
Tax Guide
(Including 2000 Wage
Withholding and
Advance Earned Income
Credit Payment Tables)
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