Recommended by IRS

About Publication 15 (Circular E), Employer's Tax Guide

Publication 15 (Circular E) explains your tax responsibilities as an employer.

My organization needs to file a tax return

My organization needs to file a tax return.
General Information
Governments

FAQs for government entities regarding cafeteria plans

Cafeteria plans are employee benefit plans that meet the regulations of section 125 of the Internal Revenue Code. Find answers to frequently asked questions.
General Information
Governments

Issues for firefighters

Explanation of FICA tax on volunteer compensation.
General Information
Governments

Treasury Regulations

Review U.S. Department of the Treasury recent and proposed regulations on tax-exempt bonds.
General Information
Bond Professional

Employers Must Withhold FICA Taxes for Aliens who Change Visa Status to H1B

Employers Must Withhold FICA Taxes for Aliens who Change Visa Status to H-1B
General Information
Governments

Tax kit

Forms, publications and information frequently requested by tribal governments.
General Information
Indian Tribal Governments

Public employers' toolkit

Information to assist government entities and payroll officers working for government entities in meeting their federal employment tax obligations.
General Information
Governments

Spousal travel

This issue snapshot provides an explanation of the basic components of spousal travel and when it is considered taxable compensation to the employee or can be excluded from wages as a working condition fringe benefit. It also explains when spousal travel is deductible.
General Information
Governments, State Governments, Local Governments

Announcements

Issued guidance regarding changes in the administration of the tax laws (such as the publication of a new form or the implementation of temporary programs). The provided materials relate specifically to tax-exempt bonds.
General Information
Bond Professional

Tax-exempt bonds notices

Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.
Legal Guidance (Authoritative)
Bond Professional