Supporting performance objective 36 of the V TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing employer's quarterly federal tax returns are included in this packet, which is one in a series. The student materials include information concerning income tax withholdings and the employer's FICA tax liability, the federal tax deposits (Form 501) for the period, the employer's quarterly tax return (Form 941), and instructions for preparing the employer's quarterly tax return. The instructor's manual includes teaching instructions, tax forms, and answer keys. (BM)