The IRS Employer tax guide that is a valuable resource for preparing payroll is __________.

Publication 15, also known as Circular E, serves as the IRS Employer's Tax Guide and is a crucial resource for anyone involved in payroll preparation. It provides comprehensive information regarding federal income tax withholding requirements, Social Security and Medicare taxes, and federal unemployment tax.

Employers rely on this publication to understand their obligations in terms of withholding taxes from employee wages and ensuring compliance with federal regulations. The guidelines in Publication 15 encompass crucial aspects such as how to determine the correct amount to withhold from employee paychecks based on withholding allowances, tax rates, and the proper handling of payments like bonuses.

Additionally, while other publications listed may contain pertinent information about different tax responsibilities or other payroll-related topics, none of them specifically focus on employer tax responsibilities the way Publication 15 does. This makes it the go-to source for accurate and practical payroll management guidance.