Circular E Definition | IRS Publication 15, Employer's Tax Guide

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Circular E Definition

(Internal Revenue Service Publication 15) outlines employer tax responsibilities. The guide contains the necessary tables needed to calculate taxes for employees and how to withhold, deposit, report, and correct employment taxes.

Extended Definition
Most employers are responsible for employee income, social security, and Medicare taxes. Responsibilities for withholding, reporting, paying, depositing, and correcting employment taxes are described in this circular. Circular E provides information on Employer Identification Numbers and defines different kinds of employees, taxes, payroll periods, the Earned Income Tax Credit, Wages and Other Compensation, and Employee Social Security Numbers. It also provides information on hiring new employees, recordkeeping, deadlines, electronic filing and payments, and how to order no-cost employer tax products from the IRS.

Related Blog Articles:
2011 Circular E Answers Your Payroll Questions

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