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

This publication explains your tax responsibilities as an employer.

Current revision

Recent developments

Other items you may find useful

Related

About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide)
About Publication 15-B, Employer's Tax Guide to Fringe Benefits
About Publication 15-T, Federal Income Tax Withholding Methods
About Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
About Form 941, Employer's Quarterly Federal Tax Return
About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees
About Form 944, Employer's Annual Federal Tax Return
About Form 945, Annual Return of Withheld Federal Income Tax
Publication 509 (2025), Tax Calendars
Page Last Reviewed or Updated: 27-Jun-2025