Employment Taxes for Businesses
This IRS guide provides a description of federal taxes required for employers. Includes information on required forms (e.g. Form 941 and 944), filing requirements and deadlines, e-file options, and contact information for getting tax help.
Independent Contractors vs. Employees : FAQs
Are you or your help independent consultants or employees? Before you can learn how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.
Tax Withholding on Foreign Persons
This section covers tax withholding topics for payments made to U.S. citizens abroad or aliens employed both in the United States and abroad. Also includes tax withholding and reporting rules on payments of U.S. source income made to foreign persons.
Foreign Students and Scholars
Aliens temporarily present in the United States as students, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.
Reporting Agents (RAF)
Reporting Agents assist employers in making required tax deposits and tax information filings to the federal government and to state and local governments.
