The Internal Revenue Service provides considerable information over the Internet. The following demonstrates how useful one of its sites is in answering payroll tax questions faced by employers.,
Steps
1. Go to the site shown above.
2. Choose View Online, Tax Publications.
3. Choose Publication 15, Circular E, Employer’s Tax Guide.
Instructions
Answer each of the following questions.
(a) How does the government define “employees”?
(b) What are the special rules for Social Security and Medicare regarding children who are employed by their parents?
(c) How can an employee obtain a Social Security card if he or she doesn’t have one?
(d) Must employees report to their employer tips received from customers? If so, what is the process?
(e) Where should the employer deposit Social Security taxes withheld or contributed?