35. An example of an optional payroll deduction is FICA tax A. B. Medicare tax C. 401k Contribution D. State Withholding tax Quarterly federal payroll tax reports must be filed with the IRS on form 36. A. 940 B. W-2/W-3 C. 941 D. 1099 37. Annual Federal Unemployment tax reports must be filed with the IRS on Form A. 940 W-2/W-3 B. C. 941 D. 1099