Payroll

• Circular E - Employer's Tax Guide
• Circular A - Agricultural Employer's Tax Guide
• Employment Taxes for Household Employers
• Employee's Daily Record of Tips and Report to Employer

• Reporting Tip Income
• Federal Employment Tax Forms
• Tax Withholding and Estimated Tax

Pensions & Retirement Plans

Investments

• Retirement Plans for the Self-Employed
• Tax-Sheltered Annuity Programs for Employees of Public Schools and Certain Tax-Exempt Organizations
• Pension and Annuity Income
• Individual Retirement Arrangements (IRAs)
• Tax Guide to U.S. Civil Service Retirement Benefits
• Social Security Benefits and Equivalent Railroad Retirement Benefits
• Reporting Back Pay to the Social Security Administration

 Nonprofit

• Withholding of Tax on Nonresident Aliens and Foreign Corporations
• Tax Information for U.S. Government Civilian Employees Stationed Abroad
• Social Security for Members of the Clergy and Religious Workers
• Tax Information for Survivors, Executors and Administrators

• Tax-Exempt Status for Your Organization
• Circular SS - Federal Tax Guide for Employers in the Virgin Islands, Guam, American Samoa, etc.
• Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
• Appl for Recognition of Exemption Under Sec. 501(a) for Determination Under Sec. 120 of the Int. Rev. Code