Introduction

This publication supplements Circular E, Employer's Tax Guide. It contains specialized and detailed employment tax information supplementing the basic information provided in Circular E. Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. This publication contains:

• Alternative methods and tables for figuring income tax withholding.
• Combined income tax, employee social security tax, and employee Medicare tax withholding tables.
• Tables for withholding on distributions of Indian gaming profits to tribal members.

Telephone help. You can call the IRS with your tax questions. Check your telephone book for the local number or call 1-800-829-1040.

Help for people with disabilities. Telephone help is available using TTY/TDD equipment. You can call 1-800-829-4059 with your tax question or to order forms and publications. You may also use this number for problem resolution assistance.

Ordering publications and forms. See page 61 for information on how to obtain forms and publications.

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