IRS Publication 15-A - Employer's Supplemental Tax Guide

AAA

DEFINITION of 'IRS Publication 15-A - Employer's Supplemental Tax Guide'

A document published by the Internal Revenue Service that provides specialized information about an employer's responsibilities for the filing and reporting of tax information for its employees. It is a supplement to IRS Publication 15. IRS Publication 15-A provides employers with alternative methods for calculating income tax withholding, combined income, and Social Security, Medicare and Federal Unemployment Tax (FUTA) tax tables.

INVESTOPEDIA EXPLAINS 'IRS Publication 15-A - Employer's Supplemental Tax Guide'

One of the major parts of IRS Publication 15-A is its definition of the four types of employees: independent contractor, common-law employee, statutory employee and statutory nonemployee. The document also outlines punishments for the misclassification of employees.

RELATED TERMS
  1. Federal Unemployment Tax Act - ...

    The original legislation that allows the federal government to ...
  2. W-4 Form

    A form completed by an employee to indicate his or her tax situation ...
  3. Withholding

    The portion of an employee's wages that is not included in his ...
  4. Internal Revenue Service - IRS

    A United States government agency that is responsible for the ...
  5. Federal Tax Brackets

    Income tax groupings specified by the Internal Revenue Service ...
  6. Federal Income Tax

    A tax levied by the United States Internal Revenue Service (IRS) ...
Related Articles
  1. Small Business Tax Obligations: Payroll ...
    Taxes

    Small Business Tax Obligations: Payroll ...

  2. Understanding The U.S. Tax Withholding ...
    Taxes

    Understanding The U.S. Tax Withholding ...

  3. Tax Withholding: Good For Government, ...
    Taxes

    Tax Withholding: Good For Government, ...

  4. 3 Common Tax Questions Answered
    Taxes

    3 Common Tax Questions Answered

comments powered by Disqus
Hot Definitions
  1. Walras' Law

    An economics law that suggests that the existence of excess supply in one market must be matched by excess demand in another ...
  2. Market Segmentation

    A marketing term referring to the aggregating of prospective buyers into groups (segments) that have common needs and will ...
  3. Effective Annual Interest Rate

    An investment's annual rate of interest when compounding occurs more often than once a year. Calculated as the following: ...
  4. Debit Spread

    Two options with different market prices that an investor trades on the same underlying security. The higher priced option ...
  5. Odious Debt

    Money borrowed by one country from another country and then misappropriated by national rulers. A nation's debt becomes odious ...
  6. Takeover

    A corporate action where an acquiring company makes a bid for an acquiree. If the target company is publicly traded, the ...
Trading Center