Publication 51, (Circular A), Agricultural Employer's Tax Guide
This publication is for employers of agricultural workers (farmworkers). It contains information on social security and Medicare taxes, Federal unemployment (FUTA) tax, and withheld income tax for agricultural labor (farmwork).
Current Products
Recent Developments
IRS Provides Guidance on Withholding in 2013 -- 3-JAN-2013
Payroll Tax Cut Extended to the End of 2012; Revised Payroll Tax Form Now Available to Employers -- 23-FEB-2012
Other Items You May Find Useful:
All Revisions for Publication 51
Compensation Paid to H-2A Visa Holders, Foreign Agricultural Workers
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