---
title: IRS Releases 2021 Publication 15-A
description: IRS releases 2021 Publication 15-A, Employer’s Supplemental Tax Guide.
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By [Jyme Mariani, Esq.](https://blogs.payroll.org/pay-news-now/author/jyme-mariani-esq) on Feb 22, 2021 2:43:29 PM

# IRS Releases 2021 Publication 15-A

On February 18, the IRS released the 2021 *Employer’s Supplemental Tax Guide* ([**Publication 15-A**](https://www.americanpayroll.org/docs/default-source/2021-forms-and-pubs/21b22-2021-pub-15a-021821.pdf?sfvrsn=f375b281_4)). The 2021 Circular E, *Employer’s Tax Guide* ([**Publication 15**](https://www.americanpayroll.org/docs/default-source/2021-forms-and-pubs/21b09-p15-circ-e-020621.pdf?sfvrsn=6f9f869e_4)), and the *Employer’s Tax Guide to Fringe Benefits* ([**Publication 15-B**](https://www.americanpayroll.org/docs/default-source/2021-forms-and-pubs/21b09-p15b-020621.pdf?sfvrsn=863ea3cb_4)), were released on February 6 (see [**APA News**](https://www.americanpayroll.org/news-resources/apa-news/2021/02/12/irs-releases-2021-publications-15-(circular-e)-and-15-b), 2-12-21).

**Breakdown of Publications 15**

Here is a quick reference to the Publications 15:

- Publication 15 (Circular E) contains the bulk of the information employers need for tax information. For 2021, Circular E summarizes much of the COVID-19-related tax credits and other tax relief on page 2.
- Publication 15-A contains specialized and detailed employment tax information supplementing the basic information provided in Circular E.
- Publication 15-B contains information about the employment tax treatment of various types of noncash compensation.
- [**Publication 15-T**](https://www.americanpayroll.org/docs/default-source/2020-forms-and-pubs/20n10-p15t.pdf?sfvrsn=56de9ea5_4), *Federal Income Tax Withholding Methods*, contains the percentage method and wage bracket method withholding tables, as well as the amount to add to a nonresident alien employee’s wages for figuring income tax withholding.

To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out [**Payroll Source Plus**](https://ebiz.americanpayroll.org/ebusiness/ProductCatalog/Product.aspx?ID=6067)!

---

*Jyme Mariani, Esq., is Managing Editor of* Payroll Currently *and Payroll Information Resources for the APA.*

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