

Managing payroll to withhold the correct amount of tax
Wages and Calculating Payroll
Calculating Payroll
Calculating Payroll: Tips
Allocated Tips
Tip Rate and Education Program
Calculating Payroll: Non-Profits
Calculating Payroll: Farm workers
Calculating Withholding
Calculating Withholding: Wage Bracket Method
Calculating Withholding: Percentage Method
Other Withholding - Social Security, Medicare, and Additional Medicare Taxes
Additional Medicare Tax Withholding
Taxes on Employee Tips
Tax on Employee Tips - Withholding
Federal Unemployment Tax Act (FUTA)
FUTA Tax – Household Workers
Calculating FUTA Tax
FUTA Tax Example
Employer’s Federal Unemployment Tax Return
FUTA Tax- Farm Workers

Paul serves as a Senior Stakeholder Liaison within the Communications & Liaison Division of Internal Revenue Service. His office is in Charlotte, North Carolina. With well-rounded expertise in conducting comprehensive audits, resolving complex tax disputes, and managing taxpayers, Paul has a proven record of providing taxpayer education and promotion of Internal Revenue Service products and services.
Paul has served in several different roles since joining Internal Revenue Service in 2005, including Revenue Officer (Collections), Tax Compliance Officer and Revenue Agent (Audit of tax returns)


Hiring people who live in the U.S. who aren't citizens
Determining a worker's tax status
Individual Tax Identification Number (ITIN)
Work Eligibility
Resident Alien
Nonresident Alien
Calculating withholding
Exception to General Rules for Withholding
Employment Taxes
Nonresident alien independent contractors
Filing employment tax returns