As of March 2015, Publication 15 for the 2014 tax year is currently available on the IRS website. Information about Publication 15 was last reviewed and/or updated on January 30, 2015.
Publication 15 explains the federal tax requirements for businesses with employees. The 2014 guide contains information about basic tax practices, such as income withholding, as well as details about tax-related changes that took place in 2014. The qualification criteria for several credits and deductions changed after 2013, including COBRA credits, payments for Medicaid waivers, Medicare tax rates and work opportunity credits for veterans. Publication 15 states that some business forms are available in Spanish, such as Form W-4, Employee's Withholding Allowance Certificate.