Nontaxable for FICA

A. Severance pay
B. By the 15th day of the following month
C. Employer’s QUARTERLY Federal Tax Return
D. Application for Employer Identification Number
E. 6.2 percent and 1.45 percent
F. Employee’s application for social security card
G. Cumulative wages of $147,000
H. More than $50,000 in employment taxes in thelookback period
I. 12.4 percent and 2.9 percent
J. Employer’s matching contributions into employees’ deferred compensation arrangements