Circular E is Employer's Tax Guide. Circular E gives information
on the taxes that employers must withhold and pay. Also, it
explains the forms that employers are required to file. Circular E
is used in combination with Publication 15-T (New Wage Withholding
and Advance Earned Income Credit Payment Tables). Employers go to
the tables in Publication 15-T for the amounts of tax that are
required to be withheld and paid according to employees' wages.
For more information, go to www.irs.gov/formspubs for
Publication 15 (Circular E) and Publication 15-T.