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) ................................. 10 5. Wages and Other Compensation ............ 10 Tax Guide 6. Tips ................................... 13 7. Supplemental Wages ..................... 14 8. Payroll Period ........................... 15 For use in 2010 9. Withholding From Employees’ Wages ........ 15 10. Advance Earned Income Credit (EIC) Payment .............................. 19 11. Depositing Taxes ....................... 20 12. Filing Form 941 or Form 944 .............. 26 13. Reporting Corrections to Form 941 or Form 944 .............................. 28 14. Federal Unemployment (FUTA) Tax ......... 30 15. Special Rules for Various Types of Services and Payments .................. 32 16. How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payments Tables ............. 37 2010 Income Tax Withholding Tables: Percentage Method ................... 39–40 Wage Bracket Method ................. 41–60 2010 Advance EIC Payments Tables: Percentage Method of Advance EIC Payments ........................ 61–62 Wage Bracket Method of Advance EIC Payments ........................ 63–69 Withholding Adjustment for NonResident Aliens for Wages Paid in 2010 ............. 70 Additional Withholding for Pensions for 2010 .................................. 71 Index .................................... 72 Quick and Easy Access to IRS Tax Help and Tax Products ....................... 73 What’s New COBRA premium assistance credit extended. The Get forms and other information credit for COBRA premium assistance payments has been faster and easier by: extended. It now applies to premiums paid for employees terminated before March 1, 2010, and to premiums paid for Internet www.irs.gov 15 months. See COBRA premium assistance credit on page 7. Jan 08, 2010
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What’s NewCOBRA premium assistance credit extended. TheGet forms and other information credit for COBRA premium assistance payments has been
faster and easier by: extended. It now applies to premiums paid for employeesterminated before March 1, 2010, and to premiums paid forInternet www.irs.gov 15 months. See COBRA premium assistance credit onpage 7.