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


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.

BREAKING DOWN '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.

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