1.Which of the following forms should be used by a company to report a payment of $1,500 to a computer consultant who is not an employee of the company?

a. Form W-2

b. Form 1099-DIV

c. Form 1099-MISC

d. Form W-4 e. Form 1099-INT

2. For 2016, the maximum base for the Social Security portion of the FICA tax is:

a. $117,000

b. $84,000

c. $118,500

d. $87,900

e. None of these choices are correct.