2013 Employer’s Tax Guide Series Now Available

The 2013 version of Publication 15, Circular E, Employer’s Tax Guide, was released Feb. 1 by the Internal Revenue Service, along with two affiliated publications: Publication 15-A, Employer’s Supplemental Tax Guide and Publication 15-B, Employer’s Tax Guide to Fringe Benefits.

Circular E contains the 2013 federal income tax percentage method and wage bracket withholding tables and employer instructions on accounting for taxable and nontaxable items. However, amounts to add to nonresident wages for income tax withholding purposes are different than in IRS’s earlier release of these amounts in Notice 1036.

Publication 15-A supplements Circular E with detailed guidance on employee ...