Employers' responsibilities for payroll do not include: O Multiple Choice Filing Form 941, the Employer's Quarterly Federal Tax Return. 80 F3 Recording the employee Federal Income Tax withholding as a debit to the Federal Income Tax Expense account. Filing Form 940, the Annual Federal Unemployment Tax Return. Maintaining individual earnings records for each employee. Providing each employee with an annual report of his or her wages subject to FICA and federal income taxes alc these taxes withheld. 4 000 DOO F4 % 5 F5 < Prev 16 of 20 MacBook Air F6 --- --- & 7 Ad F7 Next *** DII F8