Which of the following statements regarding Fedefal Insurance Contributions Act (FICA) taxes is false?
A. Federal Insurance Contributions Act (FICA) taxes include Medicare taxes and state income taxes.
B. The amount of Federal Insurance Contributions Act (FICA) deducted from the employee is credited to a liability account.
C. Federal Insurance Contributions Act (FICA) taxes are deducted from the employee,
D. Employers must pay withheld Federal Insurance Contributions Act (FICA) taxes to the Internal Revenue Service (IRS).
E. An employer must pay Federal Insurance Contributions Act (FICA) taxes equal to the amount withheld from the employee.