2015 Publications and Forms

I am still catching up from my vacation over the holidays.  The IRS has released the following publications for 2015:

  • Publication 15, The Circular E. It is now available on the IRS website.   http://www.irs.gov/pub/irs-pdf/p15.pdf
  • Publication 15-B, Employer’s Tax Guide to Fringe Benefits  http://www.irs.gov/pub/irs-pdf/p15b.pdf
  • Publication 51, Circular A, Agricultural Employers Tax Guide  http://www.irs.gov/pub/irs-pdf/p51.pdf
  • Publication 80, Circular SS Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands http://www.irs.gov/pub/irs-pdf/p80.pdf

In addition, the IRS has also released the 2015 Form W-4 http://www.irs.gov/pub/irs-pdf/fw4.pdf

Hey We All Make Mistakes Most of Us Don’t Devote a Web Page to It

The IRS has announced that it has reissued the Publication 509 due to an error on the deposit schedule on page 11.  So if you have not downloaded the latest version you will need to update your files.  The IRS having to reissue a publication or make a correction is not uncommon. In fact, I, myself, have discovered 4 to 5 errors in publications that I have pointed out to the IRS over the years.  One year, the IRS made a calculation error when demonstrating the percentage method in the Circular E and supposedly received thousands of emails and phone calls from payroll professionals questioning the calculations.  Although payroll professionals know and understand that the errors will occur what many do not know is that the IRS has a webpage devoted to these corrections.  When they update a form, its instructions or a publication they usually publish it on this page http://www.irs.gov/Forms-&-Pubs/Changes-to-Current-Forms-&-Publications .  Then if they have an error or correction they announce it on this page.  It is very handy  and one I recommend checking from time to time.