IRS Publication 15: Employer’s Tax Guide is a document published by the Internal Revenue Service detailing an employer’s responsibilities for filing and reporting tax information. The document covers the withholding, depositing, reporting, paying, and correcting of taxes for employees, not for the corporation itself. IRS Publication 15 provides the most up-to-date tax withholding tables for the current year. It is also referred to as Circular E.1
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