Which of the following is NOT a responsibility of the employer regarding income tax withholding?

The correct response is based on understanding the responsibilities of employers in the context of income tax withholding. Employers are required to ensure that they withhold the appropriate amount of taxes from their employees' wages based on the information provided on the employee's W-4 form. This means that options related to withholding calculations and reporting to the IRS are essential functions that an employer must perform.

When it comes to the responsibilities of the employer, paying the withheld amount directly to the employee does not align with standard procedures. Once the employer withholds the appropriate income tax from an employee's wages, this amount must be remitted to the appropriate taxing authority, such as the IRS, rather than being paid to the employee. By remitting the taxes withheld, employers contribute to government income tax revenue and fulfill their tax obligations, whereas giving that amount directly to the employee would defeat the purpose of withholding and the associated tax compliance requirements.

Understanding the distinction here emphasizes the importance of the employer's role in facilitating correct tax payments rather than redistributing withheld taxes back to the employees, which validates why that particular choice is not a responsibility of the employer.