Contents
Department of the Treasury
Internal Revenue Service
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Publication 15-A
Introduction
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Cat. No. 21453T
1. Who Are Employees? . . . . . . . . . . . . . . . . . . . .
4
2. Employee or Independent Contractor? . . . . . .
6
Employer’s
3. Employees of Exempt Organizations . . . . . . . .
9
4. Religious Exemptions . . . . . . . . . . . . . . . . . . . .
9
Supplemental
5. Wages and Other Compensation . . . . . . . . . . . 10
Tax Guide
6. Sick Pay Reporting . . . . . . . . . . . . . . . . . . . . . . 14
7. Special Rules for Paying Taxes . . . . . . . . . . . . 20
(Supplement to
8. Pensions and Annuities . . . . . . . . . . . . . . . . . . 21
Publication 15
9. Alternative Methods for Figuring
(Circular E),
Withholding
. . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Formula Tables for Percentage Method
Employer’s Tax Guide)
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . 24
Wage Bracket Percentage Method Tables . . . . . 27
Combined Income Tax, Employee Social
For use in 2008
Security Tax, and Employee Medicare
Tax Withholding Tables . . . . . . . . . . . . . . . . 36
10. Tables for Withholding on
Distributions of Indian Gaming Profits to
Tribal Members . . . . . . . . . . . . . . . . . . . . . . . . . 57
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Quick and Easy Access to IRS Tax Help
and Tax Products . . . . . . . . . . . . . . . . . . . . . . . 60
What’s New
Nonqualified deferred compensation plans. Notice
2007-89 provides guidance to employers and payers on
their reporting and wage withholding requirements for cal-
endar year 2007 for deferrals of amounts of compensation
and amounts includible in gross income under section
409A of the Code. The notice also provides guidance to
service providers on their income tax reporting and tax
payment requireme