General Information This publication explains your tax responsibilities as an employer.It explains the requirements for withholding, depositing, reporting,and paying employment taxes. It explains the forms you must give youremployees, those your employees must give you, and those you must sendto the IRS and SSA. This guide also has tax tables you need to figurethe taxes to withhold for each employee for 2000. Additional employment tax information is available in Pub.15-A, Employer's Supplemental Tax Guide. Pub. 15-A includesspecialized information supplementing the basic employment taxinformation provided in this publication. Most employers must withhold (except FUTA), deposit, report, andpay the following employment taxes-- Income tax. Social security and Medicare taxes. Federal unemployment tax (FUTA). There are exceptions to these requirements. See section 15,Special Rules for Various Types of Services and Payments.Railroad retirement taxes are explained in the Instructionsfor Form CT-1. Federal Government employers.The information in this guide applies to Federal agencies exceptfor the rules requiring deposit of Federal taxes only at FederalReserve banks or through the FedTax option of the Government On-LineAccounting Link Systems (GOALS). See the Treasury FinancialManual (I TFM 3-4000) for more information. State and local government employers.Employee wages are generally subject to Federal income taxwithholding, but not Federal unemployment (FUTA) tax. In addition,wages, with certain exceptions, are subject to social security andMedicare taxes. See section 15 for more information on the exceptions. You can get information on reporting and social security coveragefrom your local IRS office. If you have any questions about coverageunder a section 218 (Social Security Act) agreement, contact theappropriate state official.