Get Pub 505

Publication 17 covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.

Circular E is the Employer's Tax Guide published by the Internal Revenue Service (IRS). The publication provides guidance and instructions to employers about their federal tax responsibilities.

15-T, Federal Income Tax Withholding Methods, available at IRS.gov/Pub15T. Moving expense reimbursement. P.L. 115-97 sus- pends the exclusion for qualified moving expense reim- bursements from your employee's income for tax years beginning after 2017 and before 2026.

Generally, most taxpayers will avoid this penalty if they either owe less than $1,000 in tax after subtracting their withholding and refundable credits, or if they paid withholding and estimated tax of at least 90% of the tax for the current year or 100% of the tax shown on the return for the prior year, whichever is ...

Rule 505 of Regulation D allows some companies offering their securities to have those securities exempted from the registration requirements of the federal securities laws.

Publication 15-T describes how to figure federal income tax withholding using the percentage method and the wage bracket method and describes alternative methods for figuring withholding. The publication explains how to withhold income tax based on pre-2020 Forms W-4 and 2020 or later Forms W-4.

Publication 505, Tax Withholding and Estimated Tax, provides more information about these special estimated tax rules.

Employers use Publication 15-T to figure the amount of federal income tax to withhold from their employees' wages.