Where are Federal income tax withheld, as well as social security and Medicare taxes, to be delivered?

The correct answer reflects the process of where withheld federal income taxes, as well as social security and Medicare taxes, must be sent. These taxes are delivered to an Authorized Depositary, typically a bank or financial institution that is designated to receive such payments on behalf of the IRS. This system allows the IRS to streamline the collection of taxes and ensures that payments are handled in a secure and organized manner.

Authorized Depositaries are equipped to process these transactions and remit the collected amounts directly to the IRS, which is essential for maintaining proper records and ensuring compliance with federal tax laws. This system is in place to facilitate the timely and accurate submission of the withheld taxes, minimizing the risk of errors and penalties for both employers and employees.

While many might consider the IRS as the ultimate destination of the taxes collected, it is the role of the Authorized Depositary to manage the actual delivery process. Other options, such as delivering taxes directly to the IRS or through payroll services, include additional layers or may not accurately reflect the direct mechanism established for tax remittance.