Circular E

What is Circular E?

Circular E is the Employer’s Tax Guide published by the Internal Revenue Service (IRS). It serves as the primary reference for employers on their federal tax obligations, covering topics such as income tax withholding, Social Security and Medicare taxes, and federal unemployment tax.

Why Circular E Matters

The guide provides detailed instructions on how to calculate withholding amounts, when and how to deposit taxes, and the requirements for filing employment tax returns. Most employers in the United States rely on Circular E to ensure accurate payroll tax compliance throughout the year.