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IRS Publication 15, Employer’s Tax Guide (also known as Circular E), provides a wealth of knowledge for employers. It includes instructions on how to withhold and deposit taxes, how to withhold for supplemental wages (such as periodic bonuses), and filing responsibilities.

We’ve put together a quick overview of employer responsibilities taken from Circular E, which you can download for your use – simply right click and save the image below for later reference. If you have any questions, please contact your Kindred payroll professional – we’re here to help!