IRS Publication 15 is also known as?

IRS Publication 15 is known as Circular E, which provides guidance on federal tax withholding and payroll for employers. This publication is essential for understanding employer responsibilities regarding the withholding of income and employment taxes from employee wages.

Circular E includes details on how to calculate withholding amounts, employer tax liabilities, and provides updates every year to reflect changes in tax law. It serves as a crucial reference for payroll professionals and employers to ensure compliance with IRS regulations.

The other options refer to different forms or documents. For instance, the W-4 is a form that employees fill out to inform their employers of their tax situation, while the W-2 is a form that employers use to report wages and taxes withheld for employees. The Form I-9 is used for verifying the identity and employment authorization of individuals hired for employment in the United States. These forms have distinct purposes and do not encompass the broader guidance that Circular E provides.