Which IRS publication is used to calculate federal income tax withholding amounts from payroll checks?

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1140374

2026-08-03 08:50

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The IRS publication used to calculate federal income tax withholding amounts from payroll checks is Publication 15, also known as Circular E, Employer's Tax Guide. This publication provides guidance on withholding tax rates, employee exemptions, and other relevant information for employers. It is updated annually to reflect any changes in tax laws and withholding rates.

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