LBExamSource
IRS Publication 15 (Circular E)
For use in 2026. How a federal employer withholds, deposits and reports employment taxes, and what sets the deposit schedule.
This is not law
Federal guidance for an employer on withholding, depositing and reporting employment taxes, including what decides how often a deposit is due. It is not law: it explains the Internal Revenue Code and the regulations under it, and those carry the rule. Every figure belongs to the year on its cover.
- Cited as
- IRS Publication 15 (Circular E)
- Pages
- 59
- Official copy
- PDF from the publisher
Why the wording is not on this page
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How a question cites it
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