Here are some links I found for you. Employee Expenses See IRS Pub 535 page 7https://www.irs.gov/pub/irs-pdf/p535.pdf
IRS Pub 15 Employer Tax Guidehttps://www.irs.gov/pub/irs-pdf/p15.pdf
Pub 15A https://www.irs.gov/pub/irs-pdf/p15a.pdfPub 15B https://www.irs.gov/pub/irs-pdf/p15b.pdfPub 15T Withholding Methods https://www.irs.gov/pub/irs-pdf/p15t.pdf
