Additional Publications Related to Publication 15

Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers

Publication 517 covers the collection of social security and Medicare taxes from members of the clergy and religious workers, including how members of the clergy can apply for exemption from self-employment tax. This publication contains information for ministers, members of a religious order, Christian Science practitioners and readers, religious workers (church employees) and members of a recognized religious sect.

Publication 519, U.S. Tax Guide for Aliens

Publication 519 is used to help to determine an individual's status (Nonresident Alien or Resident Alien), and gives information needed to file returns. For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help you determine your status and give you information you will need to file your U.S. tax return.

Publication 542, Corporations

Publication 542 discusses the general tax laws that apply to ordinary domestic corporations.

Publication 583, Starting a Business and Keeping Records

This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system.

Publication 963, Federal-State Reference Guide

This guide provides state and local government employers a comprehensive reference source on social security and Medicare coverage and federal tax withholding issues.

Publication 966, Electronic Federal Tax Payment System (EFTPS) (PDF)

EFTPS is the free Electronic Federal Tax Payment System provided by the U.S. Department of the Treasury.

Publication 970 - Tax Benefits for Education

Publication 970 explains tax provisions for persons saving for or paying education costs for themselves or family members. It covers various types of educational assistance, tax credits, and nine other types of tax benefits. This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family.

Publication 976, Disaster Relief

This publication describes the tax benefits available to filers as a result of Hurricane Harvey and Tropical Storm Harvey, Hurricane Irma, Hurricane Maria, and the California wildfires.

Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically (PDF)

Use this Revenue Procedure to prepare information returns for submission to the Internal Revenue Service (IRS) using electronic filing.

Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

This publication outlines the communication procedures, record format, validation criteria, and errors associated with the electronic filing of Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips.

Publication 1244, Employee's Daily Record of Tips and Report to Employer

Publication 1244 is a pamphlet designed with pages in the front for the employee to keep a daily record of tips received with report forms in back for reporting to his or her employer, total tips received for a given period. This publication contains Form 4070A, Employee’s Daily Record of Tips and Form 4070, Employee’s Report of Tips to Employer.

Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s) (PDF)

This publication contains information about the backup withholding (BWH-B) requirements that apply to certain information returns.

Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors

The purpose of this publication is to provide instructions and technical specifications for the preparation and submission of Form 8655, Reporting Agent Authorization, and Reporting Agent’s List of clients/taxpayers for electronic filing.

Publication 1494, Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income

Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS)). The tables show the amount of an individual's income (take home pay) that is exempt from a notice of levy used to collect delinquent tax in 2018.

Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs (PDF)

This publication provides the information needed to avoid penalties for information return documents that are filed with missing or incorrect taxpayer identification numbers (TINs), describes the actions that must be taken or should have been taken to solicit (request) a TIN, and explains the requirements for establishing reasonable cause.

Publication 1635, Employer Identification Number Understanding Your EIN (PDF)

This publication provides general information on Employer Identification Numbers (EINs).

Publication 1976, Do You Qualify for Relief Under Section 530?

Section 530 provides businesses with relief from federal employment tax obligations if certain requirements are met.

Publication 3144, Tips on Tips - A Guide to Tip Income Reporting for Employers in Businesses Where Tip Income is Customary

If you are an employer of an employee who receives tip income, this guide is for you.

Publication 5146, Employment Tax Returns: Examinations and Appeal Rights (PDF)

Publication 5146 discusses general rules and procedures that the IRS follows when examining employment tax returns. It explains what happens before, during, and after an examination, as well as appeal procedures and special procedures dealing with tips and worker classification issues.