A publication by the U.S. Internal Revenue Service (IRS) to assist employers with federal payroll
taxes. The complete title of the publication is Publication 15 (Circular E), Employer's Tax Guide.
It is available at www.irs.gov.
Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years. He is the sole author of all the materials on AccountingCoach.com. Read more about the author.