For official information on federal payroll taxes we recommend the Internal Revenue Service Publication 15 which is known by two names: Circular E and Employer’s Tax Guide. This free publication is available at the website IRS.gov.
The Employer’s Tax Guide is updated each year by the IRS and contains approximately 70 pages of information on payroll. The information includes required withholdings, employer’s payroll taxes, required reporting, federal income tax withholding tables, and more.
Learn more about Payroll Accounting.
About the Author: Harold Averkamp (CPA) has worked as an accountant, consultant, and university accounting instructor for more than 25 years.
He is the author of the 2010 Master Accounting Download Package which has been praised for it's ability to simplify accounting in a way that anybody can understand.
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