Failure to file information returns. Owe additional tax and situations 23and 4below, do not apply to you. If you are not sure whether the people working for you are your employees, see Publication A, Employer's Supplemental Tax Guide. An employer of an employee who claims more than 10 withholding allowances for wages paid can use several methods of withholding. Paying electronically is safe and secure. How will I manage my business on a day-to-day basis? Changing your tax year. This may occur, for example, if the employee's name has changed due to marriage or divorce. What kinds of federal taxes will I have to pay?