An HR Glossary for HR Terms
Glossary of Human Resources Management and Employee Benefit Terms
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.
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