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Text of IRS Publication 15 (Circular E): Employer's Tax Guide, for Use in 2018 (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 30, 2018
70 pages. "What's New -- 2018 federal income tax withholding.... Employers should implement the 2018 withholding tables as soon as possible, but not later than February 15, 2018.... P.L. 115-97 suspends the exclusion for qualified moving expense reimbursements from your employee's income beginning after December 31, 2017, and before January 1, 2026.... Reminders: ... Severance payments are subject to social security and Medicare taxes, income tax withholding, and FUTA tax."

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