Employers' responsibilities for payroll do not include: rev: 12_01_2016_qc_cs-71320 filing form 941, the employer's quarterly federal tax return. 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. maintaining individual earnings records for each employee. filing form 940, the annual federal unemployment tax return. recording the employee federal income tax withholding as a debit to the federal income tax expense account.

Employers' responsibilities for payroll do not include Recording the employee federal income tax withholding as a debit to the federal income tax expense account.

Explanation:

The employer has to file a 941 tax return quarterly. It's used to report employees' withholding, employees'  FICA tax deduction, medicare tax deduction, FICA expense, and medicare expense.

The employer files a 940 once a year. It is the federal unemployment tax return.  The employer shows each employee's earnings on the quarterly state unemployment tax return.

The employer payroll expenses include the employer's matching portion of the FICA and medicare tax. The other items are liabilities, not expenses.

Thus,  Employers' responsibilities for payroll do not include recording an expense for the employee Federal Income Tax withholding.

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