Publication 15-A, Employer's Supplemental Tax Guide
This publication supplements Publication 15 (Circular E), Employer's Tax Guide. It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation.
IRS Provides Guidance on Withholding in 2013 -- 3-JAN-2013Payroll Tax Cut Extended to the End of 2012; Revised Payroll Tax Form Now Available to Employers -- 23-FEB-2012
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