Skip to Content
An HR Glossary for HR Terms

Glossary of Human Resources Management and Employee Benefit Terms

page leaf

Circular A

What is Circular A?

The Agricultural Employer's Tax Guide published by the IRS. The publication provides guidelines and instructions to employers about farm workers' federal tax responsibilities, which are different than those of the regular employees (those that use the Circular E). Circular A includes the basic IRS rules for withholding and depositing tax and for filing employer tax obligations.

We use cookies to improve your browsing experience. By continuing to use this website, you agree to our use of cookies in accordance with our privacy policy.