LBExamSource
IRS Publication 15 (Circular E)
IRS Publication 15 (Circular E) is federal guidance for an employer on withholding, depositing and reporting employment taxes, and on what sets the deposit schedule; this is the copy for use in 2026. Questions cite it in two exam sections: Business Finances and Employment Requirements. It explains the Internal Revenue Code rather than stating it.
This is not law
Federal guidance for an employer on withholding, depositing and reporting employment taxes, including what decides how often a deposit is due. It is not law: it explains the Internal Revenue Code and the regulations under it, and those carry the rule. Every figure belongs to the year on its cover.
- Cited as
- IRS Publication 15 (Circular E)
- Pages
- 59
- Official copy
- PDF from the publisher
Why the wording is not on this page
This is a public document, and nothing here holds its wording back. The corpus reads it page by page from the official copy, and a citation names a page of it, so this page says what the document is, which edition it is, and links that copy.
How a question cites it
A citation to this document carries the publication number, the year it is for and the page number, an exact quote, and the anchor of the page it is on, which counts the pages of the file and not the numbers printed on them. You can check every claim against the copy linked above.
What on this site rests on it
Free practice questions citing this source: