IRS Publications 15 & 15-A (Employer's Tax Guides)
The employer's federal tax guides: payroll tax rates and deposits, employment tax forms, and the employee-vs-independent-contractor tests. Pubs 334 and 505 cover the business-owner side: self-employment and estimated taxes.
12 questions in our bank cite this reference.
The one thing to know
Memorize the FICA split (6.2 + 1.45 = 7.65%, employer-matched) and which form is which: 941 quarterly, 940 annual FUTA, W-2 employees, 1099 contractors.
Your tab set
Florida exams allow pre-tabbed, highlighted references. Build these tabs before exam day, in book order.
6.2% SS + 1.45% Medicare, employer match (Pub 15)
Form 941 quarterly, Form 940 annual, deposit timing (Pub 15)
Employee vs independent contractor tests (Pub 15-A)
Self-employment tax (Pub 334), quarterly estimated payments (Pub 505)
Highlight the question, underline the answer
Don't just tab your books — mark them as you practice. Every time a question sends you into a reference, leave a two-part mark behind: highlight the passage the question is about, and underline the exact words that answer it. Do this through your whole question bank and the book turns into a map of the tested material — so on exam day you recognize the spot, not just the section.
- 1
Highlight what the question asks about
When you look up a practice question, highlight the sentence or table the question turns on. That block is now a visual landmark you'll spot on a fast flip.
- 2
Underline the exact answer
Inside the highlight, underline the specific number, deadline, or phrase that is the answer — with a fine-tip pen. Highlight = the topic; underline = the fact.
- 3
Color-code by what trips you up
Use one highlighter color for deadlines and numbers, another for definitions, a third for the answers you got wrong twice. Your weak spots become the brightest marks in the book.
- 4
Let your tabs and marks compound
A tab gets you to the chapter; the highlight gets you to the paragraph; the underline gets you to the answer. Built up across a full question bank, that three-layer trail is the open-book skill the exam actually tests.
All marking must be done before you walk in — the rules allow pre-marked books but bar making any new marks (or bringing notes) during the exam.
Navigating under time pressure
- Worker classification (behavioral control, financial control, relationship) is Publication 15-A territory.
- FUTA applies to the first $7,000 of wages per employee and is employer-paid only.