1. As of December 1, 2022 Joe's year-to-date wages are $145,700. On December 2, 2022, he is due wages of $2,000. How much FICA tax should the employer withhold from this payment? a. $128.20 b. $153.00

c. $109.60

d. $58.40

2. How many days after a full-time employee starts to work does an employer have to complete the I-9? a.4

b. 1

c. 5

d.3

3. Which form does an employee need to submit to obtain a Social Security card?

a. W-4

b. I-9 c. 1099

d. ass-5

4. An employee works 48 hours in the workweek and is paid $9.00 per hour. How much premium pay is due this employee under federal law?

a. 36.00

b. $72.00

c. $108.00

d. $48.00

5. Which form does an employer use to obtain an Employer Identification Number for depositing employment taxes? a. 8109 b.941

c)SS-4

d. I-9

6. If, on April 15, 2022, a state's minimum wage is $6.95 per hour, what is the minimum rate that interstate employers in that state must pay employees? a. $5.15 b. $6.95

c. $5.85

d. $7.25

7. For 2022, at what rate must federal income tax be withheld for an employee who has not properly completed a W-4? married filing jointly married filing jointly with nothing in Step 2 so. single or married filing separately with no adjustments d. single with one allowance

8. FUTA tax must be deposited when the cumulative quarterly tax liability exceeds: a. $100 b. $3,000 c. $1,500 d. $500

9.Employers can file the employment tax return annually (Form 944) if they anticipate their federal employment tax liability will not exceed:

a. $50,000

b. $500

c. $2,500

d.$1,000

10.Carla earns $146,400 from January through November 2022, before resigning to work for a new employer who pays her $3,000 for December 2022. How much FICA would be withheld on the $3,000?

a. $229.50

b. $68.30

c. $169.50

d. $186.00

11. On August 5, 2022 Chen is paid a weekly gross of $300 for a 38-hour workweek. If he works 39 hours in week 1 and 38 hours in week 2, how much pay is he due for the two weeks? a. $600.00 b. $599.64 c. $611.84 d. $615.79

12. State unemployment returns are generally filed:

a. weekly

b. monthly

c. annually

d. quarterly

13. Form 1099 informational statements must be furnished to recipients no later than

January 31

February 28

January 15

January 1