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us/form/irs/ty2026/p15 — Publication 15 (2026), (Circular E), Employer's Tax Guide · Axiom
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Publication 15 (2026), (Circular E), Employer's Tax Guide
88 sections
Publication 15 (2026), (Circular E), Employer’s Tax Guide
Future Developments
What’s New
Reminders
Electronic Filing and Payment
Forms in Spanish
Hiring New Employees
Information Returns
Federal Income Tax Withholding
Employer Responsibilities
Nonpayroll Federal Income Tax Withholding
Caution:
Recordkeeping
Change of Business Name
Change of Business Address or Responsible Party
Filing Addresses
Private Delivery Services (PDSs)
Dishonored Payments
E-News for Payroll Professionals
Telephone Help
Ordering Employer Tax Forms, Instructions, and Publications
Photographs of Missing Children
Calendar
Introduction
Useful Items
1. Employer Identification Number (EIN)
Caution:
2. Who Are Employees?
Business Owned and Operated by Spouses
3. Family Employees
4. Employee’s Social Security Number (SSN)
Caution:
Tip:
Caution:
5. Wages and Other Compensation
6. Tips
Caution:
8. Payroll Period
Caution:
Federal Income Tax Withholding
Tip:
Caution:
Caution:
Social Security and Medicare Taxes
Part-Time Workers
10. Required Notice to Employees About the Earned Income Credit (EIC)
11. Depositing Taxes
When To Deposit
Caution:
Tip:
Monthly Deposit Schedule
Semiweekly Deposit Schedule
Caution:
Example of Monthly and Semiweekly Schedules
Deposits Due on Business Days Only
Application of Monthly and Semiweekly Schedules
$100,000 Next-Day Deposit Rule
Caution:
Accuracy of Deposits Rule
How To Deposit
Deposit Penalties
Caution:
12. Filing Forms 941, Form 943, Form 944, or Form 945
Railroad employers.
Current Period Adjustments
Prior-Period Adjustments
Wage Repayments
Caution:
Caution:
16. Third-Party Payer Arrangements
Tip:
Special Certifying Requirements for Federal Agencies
American Samoa
Commonwealth of the Northern Mariana Islands
Caution:
Guam
Puerto Rico
Caution:
U.S. Virgin Islands
“Federal Income Taxes” From American Samoa, the CNMI, or Guam
Certification Procedures
How To Get Tax Help
Caution:
Note:
What Is the Taxpayer Advocate Service?
How Can TAS Help Me?
How Do I Contact TAS?
What Are My Rights as a Taxpayer?
