Correction to Publication 15 (Circular E), Employer's Tax Guide (For use in 2013) -- 11-FEB-2013
If you downloaded Publication 15 (Circular E) before February 6, 2013, please note the following correction.
On page 21, some of the amounts provided in the table titled "Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only" have changed. These amounts have been rounded up or down to the nearest ten cents. For example, the weekly amount that was previously shown as $42.31 was changed to $42.30. The correct amounts (rounded) were included in Notice 1036, Early Release Copies of the 2013 Percentage Method Tables for Income Tax Withholding, which posted to IRS.gov on January 3, 2013.