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Publication 15 (Circular E), Employer's Tax Guide

This publication explains your tax responsibilities as an employer. 


Current Products


Recent Developments

Reminder for Employers: No Federal Income Tax Withholding on Disability Payments for Injuries Incurred as a Direct Result of a Terrorist Attack Directed Against the United States -- 04-FEB-2014

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

Notice 2013-61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit

Revenue Ruling 2013-17, This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.


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Page Last Reviewed or Updated: 05-Feb-2014