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Business & Tax Resources

Circular E is the Employer's Tax Guide, also known as Publication 15, is published annually by the IRS.  It includes definitions of frequently used payroll terms & concepts, as well as rules and regulations for the filing of federal employment taxes, including the percentage calculation method & wage-bracket withholding tables for federal income tax.

Publication 15 (Circular E), Employer's Tax Guide
(For use in 2010)

Other IRS Publications