what publication number is circular e
home glossary Circular E. Circular E, Employer's Tax Guide, also known and Publication 15, is published annually by the IRS and includes definitions of frequently used payroll terms and concepts, rules and regulations for the filing of federal employment taxes, and percentage method and wage bracket federal income tax withholding tables.
IRS Releases 2016 Publications 15, Circular E; 15-A; and 15-B. The IRS has released the 2016 Circular E, Employerâs Tax Guide (Publication 15); the Employerâs Supplemental Tax Guide (Publication 15-A), and the Employerâs Tax Guide to Fringe Benefits (Publication 15-B). Circular E includes the 2016 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding.