Intended AudienceScholarly & Professional
Table Of Content1. Employer Identification Number (EIN) 2. Who Are Employees? 3. Family Employees 4. Employee's Social Security Number (SSN) 5. Wages and Other Compensation 6. Tips 7. Supplemental Wages 8. Payroll Period 9. Withholding From Employees' Wages 10. Required Notice to Employees About the Earned Income Credit (EIC) 11. Depositing Taxes 12. Filing Form 941 or Form 944 13. Reporting Adjustments to Form 941 or Form 944 14. Federal Unemployment (FUTA) Tax 15. Special Rules for Various Types of Services and Payments 16. Third-Party Payer Arrangements How To Get Tax Help Index
SynopsisEmployer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)