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Circular E

Circular E, Employer's Tax Guide, also known and Publication 15, is published annually by the IRS and includes definitions of frequently used payroll terms and concepts, rules and regulations for the filing of federal employment taxes, and percentage method and wage bracket federal income tax withholding tables.

Circular E may be obtained by visiting the IRS website at is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about payroll tax articles, federal tax information and state tax information.

Helpful Hint... Anytime you move or have a major life change (for example - marriage, divorce, birth of a child, etc.) always be sure to complete a new W-4!