Employers' responsibilities for payroll do not include:

A.		Maintaining individual earnings records for each employee.
B.		Filing Form 941, the Employer's Quarterly Federal Tax Return.
C.		Filing Form 940, the Annual Federal Unemployment Tax Return.
D.		Providing each employee with an annual report of his or her wages subject to FICA and federal income taxes along with the amount of these taxes withheld.
E.		Recording an expense for the employee Federal Income Tax withholding.