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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.


Current Products

Publication 15, (Circular E) (HTML)


Recent Developments

Payroll Tax Cut Extended to the End of 2012; Revised Payroll Tax Form Now Available to Employers -- 23-FEB-2012

Correction to Publication 15 (Circular E), Employer's Tax Guide (For use in 2012) -- 24-MAY-2012


Other Items You May Find Useful:

All Revisions for Publication 15

Other Items Related To Publication 15

Other Current Products


Comment on Publication 15

Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.

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.

Page Last Reviewed or Updated: 09-Nov-2012