The *IRS Circular E, Employer’s Tax Guide, Publication 15, 2025 Edition* provides authoritative guidance on employer tax responsibilities including federal income tax withholding, Social Security and Medicare contributions, federal unemployment taxes, deposit schedules, record-keeping requirements, and compliance with tax-filing obligations. This highlighted and tabbed version is designed for quick reference, making key tables and sections easily accessible during payroll processing, contractor business operations, and licensing exam study aligned with One Exam Prep resources.