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Show - Employers required .. to withhold OGDEN Agricultural employers are required to withhold federal income taxes from most of their employees' cash wages. Farmers and crew leaders now report both the federal income taxes withheld and the social security taxes paid and withheld on employees' cash wages paid after 1989. Requirements for depositing these taxes may be found in Publication Pub-lication 51 (Circular A) , Agricultural Employer's Tax Guide. Farmers and ranchers should keep in mind the following; Each employee should be given a Form W-2, 'Wage and Tax Statement,' State-ment,' showing all wages, tips and withholding amounts for the year. Obtain and keep on file a completed Form W-4, 'Employee's Withholding Allowance Certificate, Cer-tificate, from each employee. Farm workers that need a social security number may complete com-plete Form SS-5, 'Application For A Social Security Cardavailable at Social Security Administration offices. of-fices. A record must be kept of the crew leader's name, address and employer identification number (EIN)- Crew leaders may apply for an employer identification number by filing Form SS-4, 'Application For Employer's Identification ; Number with IRS. i More information on agricultural workers' withholding and which forms to file may be found in free Publication 225, Farmer's Tax Guide, and Publication 51 (Circular A), Agricultural Employer's Tax Guide. Call IRS at 1-800-TAX-FORM (1-800-829-3676) to request any of the above forms and publications. publica-tions. w |