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E M P L O Y M E N TP R A C T I C E SU P D A TE Job Descriptions: Develop, Integrate, and Update Michael J. McCall, J. D. In the absence of a detailed description of the job and its essential functions, it

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e m p l stands for Employer's Quarterly Federal Tax Return, also known as Form 941.

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Employers must report wages paid, tips received, federal income tax withheld, and both the employer and employee portions of Social Security and Medicare taxes.

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