Circular A

What is Circular A?

Circular A is the Agricultural Employer’s Tax Guide published by the Internal Revenue Service (IRS). The document provides employers with guidance and instructions about the federal tax obligations specific to farm labourers, which differ from those of regular employees covered by Circular E.

Why Circular A Matters

The guide outlines the fundamental IRS regulations for withholding, depositing, and submitting employer tax obligations related to agricultural workers. Employers in the farming and agricultural sector rely on Circular A to ensure they meet their payroll tax responsibilities correctly and avoid compliance penalties.