The primary federal tax guide and its supplement for use in 2024 were published Dec. 20 by the Internal Revenue Service.
Publication 15 (Circular E), Employer’s Tax Guide, and Publication 15-A, Employer’s Supplemental Tax Guide, were both finalized. Starting in 2024, Publication 15 is for all employers, adding information for agricultural employers and those in US territories while the IRS discontinued tax guides for those groups of employers.
A Spanish version of Publication 15, but not Publication 15-A, is planned to debut with the 2024 edition, but the Spanish version was not immediately available.
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