Tax Information for Employees
Tax Withholding
The federal income tax is a pay-as-you-go tax. There are two ways to pay as you go. If you are an employee, your employer probably withholds income tax from your pay. The amount withheld is paid to the IRS in your name. Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well.
IRS Withholding Calculator
This easy-to-use calculator can help you figure your Federal income tax withholding so your employer can withhold the correct amount from your pay. This is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you are starting a new job.
EITC Home Page--It’s easier than ever to find out if you qualify for EITC
Earned Income Tax Credit also known as EITC or EIC is a tax credit for people who have low to moderate earned income. The earned income can be from working for your employer, yourself or from other sources such as certain disability income.
HCTC Information for Individuals
The HCTC helps certain trade-affected workers, retirees, and their family members pay their health insurance premiums. You can learn more about the HCTC eligibility requirements and registration process here. This page also provides information for current monthly participants and yearly filers.
Did you know that there are events in life that may have a significant tax impact?
Many times we experience significant life events that have a tax impact too! This page is designed to help you while explaining to taxpayers the tax impact of these events.
EITC Information for Employers
Four out of five eligible workers file for and get the EITC they earned. Employers can help more eligible worker get this important financial boost by telling their workers about EITC.
FAQs for Indian Tribal Governments regarding Tip Income
Insights into the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.
Frequently Asked Questions and Answers for Indian Tribal Governments
General information about subjects of interest to tribal governments.
Employment Tax Forms
This page provides a listing of the common employment tax forms that a small business or self-employed person would need.
Government Workers: Employees or Independent Contractors?
How to determine whether government workers are employees
Exempt Organizations: Independent Contractors vs. Employees
Description of the types of relationships between workers and exempt organizations for which services are provided.
Independent Contractor (Self-Employed) or Employee?
It is critical that you, the business owner, correctly determine whether the individuals providing services are employees or independent contractors. Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors.
Have You Had Your Retirement Plan Check-Up This Year?
Three-step approach designed to help business owners properly operate their IRA-based retirement plans.
Types of Retirement Plans
Starting and maintaining specific types of plans.
Retirement Plans FAQs regarding IRAs
General information about Individual Retirement Arrangements.
FAQs for government entities regarding Cafeteria Plans
Insights into situations involving Section 125 employee benefit plans.
Main Index of Tax Topic Categories
An online version of our voice-response system. This area contains helpful tips and pointers to relevant resources for taxpayers.
0811 Form SS-8 (PDF)
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
Form W-4, Employee's Withholding Allowance Certificate
