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Publication 15 explains an employer's tax responsibilities for withholding, depositing, reporting, and paying employment taxes. Includes the tax tables needed to figure the taxes to withhold from each employee. This publication explains your tax responsibilities as an employer.

Publication 15-A supplements Circular E, and contains specialized and detailed employment tax information supplementing the basic information provided in Circular E (Pub. 15).

Information about Publication 15-B, Employer's Tax Guide to Fringe Benefits, including recent updates and related forms. Publication 15-B is for employers who provide fringe benefits to employees, and is used to determine whether the benefits are taxable.

Pursuant to section 7705(a) of the Internal Revenue Code, the term ¡°certified professional employer organization¡± (CPEO) means a person that applies to be certified as a CPEO and that the Internal Revenue Service (IRS) has certified as meeting the applicable requirements. A person is a CPEO as of the effective date of its certification and remains a CPEO until the IRS revokes its certification or, if earlier, until the CPEO voluntarily terminates its certification. In accordance with section 7705(f), the IRS will publish a list of all organizations that are certified as CPEOs and the effective date of certification above. This list will be updated to reflect newly certified CPEOs by the 15th day of the first month of every calendar quarter.

This page provides a listing of the common employment tax publications that a small business or self-employed person may need.

A collection of relevant forms and publications related to understanding and fulfilling your filing requirements.

Information to assist government entities and payroll officers working for government entities in meeting their federal employment tax obligations.

Discussion of private foundation termination under Code section 507(b)(1)(B) by operating as a public charity.

Form 990 Filing Tips: Schedule A (Public Support and Public Charity Classification)

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