Contents
Department of the Treasury
Internal Revenue Service
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Publication 15
Cat. No. 10000W
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
1. Employer Identification Number (EIN) . . . . . . .
8
2. Who Are Employees? . . . . . . . . . . . . . . . . . . . .
8
(Circular E),
3. Family Employees . . . . . . . . . . . . . . . . . . . . . . .
9
4. Employee’s Social Security Number
Employer’s
(SSN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
5. Wages and Other Compensation . . . . . . . . . . . 10
Tax Guide
6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . 13
(Including 2009 Wage
8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Withholding and Advance
9. Withholding From Employees’ Wages . . . . . . . 15
10. Advance Earned Income Credit (EIC)
Earned Income Credit
Payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Payment Tables)
11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . . 19
12. Filing Form 941 or Form 944
. . . . . . . . . . . . . . 25
13. Reporting Corrections to Form 941 or
For use in 2009
Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
14. Federal Unemployment (FUTA) Tax . . . . . . . . . 29
15. Special Rules for Various Types of
Services and Payments . . . . . . . . . . . . . . . . . . 31
16. How To Use the Income Tax
Withholding and Advance Earned Income
Credit (EIC) Payment Tables . . . . . . . . . . . . . . 36
2009 Income Tax Withholding Tables:
Percentage Method . . . . . . . . . . . . . . . . . . . 38–39
Wage Bracket Method . . . . . . . . . . . . . . . . . 40–59
2009 Advance EIC Payment Tables:
Percentage Method . . . . . . . . . . . . . . . . . . . 60–61
Wage Bracket Method