Publication 15

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You Are Here: Main Page > Tax Research Resources > Forms & Publications > Publication 15

Employer's Tax Guide

Overview

This publication explains your tax responsibilities as an employer. It explains the requirements for withholding, depositing, reporting, and paying employment taxes. It explains the forms that you must give to your employees, those that your employees must give to you, and those that you must send to the IRS and SSA. This guide also has tax tables that you need to figure the taxes to withhold from each employee. References to “income tax” in this guide apply only to “federal” income tax. Contact your state or local tax department to determine if their rules are different.

Additional employment tax information is available in Publication 15-A, Employer's Supplemental Tax Guide. Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Publication 15-T (PDF format) contains the withholding tables.

Note for 2009: early release information about changes in the withholding tables resulting from the Making Work Pay Credit is contained in Notice 1036. And the updated Pub 15-T was released March 3, 2009.

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