August 15, 1994
IRS Issues New & Improved
Advance Proof Circular E
WASHINGTON - The Internal Revenue
Service today issued advance proof copies of the 1995 Publication 15, Circular E. The
changes to this publication are significant.
IRS has started a two-year project to issue two separate employment tax publications: a
general information, core Circular E and a specialized, supplemental employment tax
publication. Most employers do not need all the information in the old Circular E.
The new core Circular E has the withholding tables and sufficient information to meet
all the employment tax needs of small business employers and payroll staffs, and the basic
employment tax information for all employers. For 1995 only, the material deleted from the
old Circular E will be in other publications, primarily Publication 937, Employment Taxes.
The changes to the Circular E allowed for an entirely new format that makes reading and
using the publication much easier. These changes represent suggestions and comments from
persons in the payroll community, as well as IRS efforts to improve its forms and
IRS releases advance proof copies of some forms and publications to give the tax
community, the public -- and in this case, the payroll community in particular --
opportunity to comment or suggest how to improve or simplify the publication.
Anyone with comments about this IRS effort to provide general and specialized
employment tax publications or changes to the 1995 Circular E should write by September
15, 1994, to:
- Tax Forms Committee, Early Release Internal Revenue Service Room 5577
1111 Constitution Ave.
NW Washington, DC 20224
Although unable to provide written responses to all comments and suggestions, the IRS
gives each careful consideration before issuing the final version of Circular E in
For advance proof copies of the 1995 Publication 15, Circular E, write to IRS, P.O. Box
25866, Richmond, VA 23289-5866.
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