Introduction This guide is for employers of agricultural workers (farmworkers).It contains information you may need to comply with the laws foragricultural labor (farmwork) relating to social security and Medicaretaxes, Federal unemployment (FUTA) tax, and withheld income tax. Valencia accommodationIf you have nonfarm employees, see Circular E,Employer's Tax Guide (Pub. 15). If you have employees in theU.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of theNorthern Mariana Islands, see Circular SS (Pub. 80).Publication 15-A, Employer's Supplemental Tax Guide,contains other employment-related information, including informationabout fringe benefits, sick pay, and pension income. Ordering publications and forms.See Form 7018-A, Employer's Order Blank for 2000 Forms,and Quick and Easy Access to Tax Help and Formshotels Munchen at the endof this publication. Telephone help.ERROR MSGYou can call the IRS with your tax questions. Check your telephonebook for the local number or call 1-800-829-1040. Alojamiento vuelos NaxosHelp for people with disabilities.Telephone help is available using TTY/TDD equipment. You can call1-800-829-4059 with your tax question or to order forms andpublications. See your tax package for the hours of operation.