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

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

Office of Professional Responsibility and Circular 230

The Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for tax professionals, enrolled agents, attorneys, CPAs, and other individuals and groups covered by Circular 230.
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Frequently asked questions

Frequently asked questions (FAQs) regarding OPR and Circular 230 for taxpayers and tax professionals.
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OPR webinars

The Office of Professional Responsibility (OPR) webinars cover tax practice regulations, diligence obligations and professional responsibilities for tax professionals.
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The Office of Professional Responsibility (OPR) at a glance

The Office of Professional Responsibilities' (OPR) vision, mission, strategic goals and objectives support effective tax administration by ensuring all tax practitioners, tax preparers, and other third parties in the tax system adhere to professional standards and follow the law.
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Guidance and resources

News and guidance from the Office of Professional Responsibility (OPR).
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General requirements for the annual filing season program record of completion

Review requirements for obtaining the IRS Annual Filing Season Program (AFSP) Record of Completion.
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Tax Professionals

About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

Information for Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, including recent updates and related forms. Publication 515 is used by withholding agents who pay income to foreign persons.
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Tax Professionals

IRM provisions relating to OPR and practice before the IRS

A listing of Office of Professional Responsibility IRMs, delegation orders, and policy statements.
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Tax Professionals

Presentations from the 2024 IRS Nationwide Tax Forum

Presentation material from the 2024 IRS Nationwide Tax Forum held in 5 cities from July to September 2024.
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Tax Professionals

How to become an IRS-approved accreditor to approve continuing education providers

How to request to become an IRS-approved accreditor.
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Tax Professionals