The 2023 edition of the federal tax guide for employers was released Dec. 15 by the Internal Revenue Service.
The final Publication 15 (Circular E), Employer’s Tax Guide, does not contain substantive changes from the draft released Nov. 2. Some amounts of tax that were placeholders in the draft were filled in.
The 2023 edition is planned to be the last before the publication expands to cover information previously covered in Publications 51, 80, and 179, the IRS said. The three other publications cover agricultural employers and those in Puerto Rico and other US territories and are planned to be ...
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