Publication 15 (Circular E), Employer's Tax Guide
Publication 15 (Circular E), Employer's Tax Guide, explains your tax responsibilities as an employer. It also includes tax tables that you need to figure the taxes to withhold from each employee.
IRS Provides Guidance on Withholding in 2013 -- 3-JAN-2013
Other Items You May Find Useful:
Comment on Publication 15
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.