- Free online document
- Edition not stated
Publication 15 (Circular E), Employer’s Tax Guide
The IRS guide for employers explains payroll tax duties: getting an employer identification number, deciding who is an employee, withholding federal income tax, Social Security and Medicare, depositing taxes and filing returns. It is a free agency publication that contractors consult for payroll and tax questions in the business and law part of licensing exams.
Edition
Not stated
Our guides give no year; the IRS page read is the 2026 version, last reviewed 30 April 2026.
Publisher
Internal Revenue Service
Free online document
Weight
Not stated
Digital document
Price
Coming soon
Not yet listed
Details
Book details
| Detail | Value |
|---|---|
| Title | Publication 15 (Circular E), Employer’s Tax Guide |
| Type | Free online document |
| Edition listed in our guides | Not stated |
| Latest edition | 2026 edition |
| Publisher | Internal Revenue Service |
| Authors or issuing body | Internal Revenue Service |
| ISBN-13 | Not stated |
| Pages | Not stated |
| Binding | Digital only |
| Published | Not stated |
| Weight | Not stated |
| Dimensions | Not stated |
| Price | Not yet listed |
About
About this reference
The IRS guide for employers explains payroll tax duties: getting an employer identification number, deciding who is an employee, withholding federal income tax, Social Security and Medicare, depositing taxes and filing returns. It is a free agency publication that contractors consult for payroll and tax questions in the business and law part of licensing exams.
Allowed in the exam room for the Georgia low voltage and plumber guides.
Used for
Exams and licenses that use it
These guides list this reference in their exam references.
Low Voltage License (1 state)
Plumber License (1 state)
Prices are coming soon
We’re adding prices to the reference library. Tell us which books you want first.
Exam Insiders is an independent guide. We are not affiliated with any state licensing board or exam vendor.