IRS publication 15 is also known as what?

IRS Publication 15 is commonly referred to as Circular E, which serves as the employers' tax guide. This publication provides crucial information regarding employer responsibilities for withholding, depositing, reporting, and paying employment taxes, including those related to income tax withholding, Social Security, and Medicare. Circular E is essential for employers to ensure compliance with federal tax laws and to understand the various aspects of payroll tax obligations.

The other choices pertain to different aspects of tax documentation and reporting. The I-9 form is used for verifying the identity and employment authorization of individuals, while the W-4 form is used by employees to report their tax situation to employers to determine the amount of tax withholding. The W-2 form summarizes an employee's earnings and tax withholdings for a specific year, which is used for reporting to the IRS and for the employee's tax filing purposes. While all these forms play important roles in the tax process, only Circular E provides the specific guidance for employers regarding their tax obligations.