Employers' responsibilities for payroll do not include:

Multiple Choice

Providing each employee with an annual report of his or her wages subject to Federal Insurance Contributions Act (FICA) and federal income taxes along with the amount of these taxes withheld.

Filing Form 940, the Annual Federal Unemployment Tax Return.

Filing Form 941, the Employer's Quarterly Federal Tax Return.

Maintaining individual earnings records for each employee.

Recording an expense for the employee Federal Income Tax withholding.