IRS Publication 15 — Employer's Tax Guide (Circular E)
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“The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if they work for: • A corporation, even if it is controlled by the child’s pa- rent or the individual’s spouse; • A partnership, even if the child’s parent is a partner, unless each partner is a parent of the child; • A partnership, even if the individual’s spo…”
preparation software or through a tax professional. However, don’t use EFW to make federal tax deposits. For more information on paying your taxes using EFW, go to IRS.gov/EFW.
Credit or debit card payments. You can pay the balance due shown on your employment tax return by credit or debit card. Your payment will be processed by a payment processor who will charge a processing fee. Don’t use a credit or debit card to make federal tax deposits. For more information on paying your taxes with a credit or debit card, go to IRS.gov/PayByCard.
Online payment agreement. You may be eligible to apply for an installment agreement online if you can’t pay the full amount of tax you owe when you file your employment tax return. For more information, see the instructions for your employment tax return or go to IRS.gov/OPA.
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