Introduction

This publication contains revised withholding rates and tables. Employers should begin using the withholding tables in this publication as soon as possible. The change is a result of the Jobs and Growth Tax Relief Reconciliation Act of 2003. This publication is a supplement to Circular E (Pub. 15), Employer's Tax Guide, Pub. 15-A, Employer's Supplemental Tax Guide, and Circular A (Pub. 51), Agricultural Employer's Tax Guide.

Because this publication combines withholding tables from both Circular E (Pub. 15) and Pub. 15-A, your applicable table may be on a different page from that shown in those publications.