Which of the following statements is correct with regard to the payment of household employment taxes?
A) Household employment taxes are included on the employer's individual income tax return and are due by April 15th of the following year.
B) Household employment tax payments follow the same guidelines as regular employment tax payments and tax deposits must be made throughout the year.
C) Household employment tax payments must be made quarterly with Form 941.
D) Household employment tax payments are not the employer's responsibility.