IRS Publication 15A — Employer's Supplemental Tax Guide
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“Misclassification of Employees Consequences of treating an employee as an inde- pendent contractor. If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you’re liable for employment taxes for that worker, and the relief provision, discussed next, won’t ap- ply.”
Payments made using IRS Direct Pay or through your IRS business tax account are also free. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee.
For more information on depositing taxes, see How To Deposit in Pub. 15. For more information about IRS Direct Pay, go to IRS.gov/DirectPay. For more information about making a payment through your IRS business tax account, go to IRS.gov/BusinessAccount. To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov or call 800-555-4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800 -555-4477 number above or 800 -733-4829. Additional information about EFTPS is also available in Pub. 966.
Electronic filing and payment. Businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient and secure programs to make filing and payment easier. Spend less time worrying about taxes and more time running your business. Use e-file and electronic payment options to your benefit.
• For e-file, go to IRS.gov/EmploymentEfile for additional information. A fee may be charged to file electronically.
• For electronic payment options, go to IRS.gov/Pay.
• For electronic filing of Forms W-2, Wage and Tax Statement, go to SSA.gov/employer. You may be required to file Forms W-2 electronically. For details, see the General Instructions for Forms W-2 and W-3. 2 Publication 15-A (2026)
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