Cheryl also deposited federal unemployment taxes for the first quarter of the year. She does not know how or when to report the unemployment taxes.

Which of the following forms should be completed to report her liability for federal unemployment taxes?

a) Form 940

b) Form 941

c) Form 943

d) Form 944

Mary lost her job due to insubordination and she told her friend, Michael, that she was eligible to collect federal unemployment benefits because they had deducted money from her checks for FUTA benefits. Is she correct?

a) Yes; Mary paid FUTA taxes.

b) No; Mary's employer paid FUTA taxes and Mary did not.

c) Yes; Mary and her employer paid FUTA taxes.

d) No; neither Mary nor her employer paid FUTA taxes.

Bob did not have to deposit his FUTA tax liability quarterly. When is he required to file Form 940 to report his employment tax liability for the year?

a) April 15th

b) June 15

c) September 15

d) January 15

14. Cheryl has just completed writing the first payroll checks for her new employees. She with! federal income tax, Social Security, and Medicare taxes from the employees' wages and written a check to the IRS for the withheld taxes plus the employer share of the payroll ta She calls and asks you where she should send the check. What is the correct answ Cheryl's question?

a) Cheryl may pay the IRS the payroll taxes at a federal reserve bank using Form 8109

b) She should mail the check to the IRS in Philadelphia.

c) Cheryl must make the payroll tax deposit electronically.

d) Employers are not required to withhold payroll taxes from any employee, so she refund the money to the employees.

5. Harry received a letter from the IRS telling him that his company should file a Form report payroll taxes. He has requested to report his payroll taxes quarterly. If the IF Harry permission to report the taxes quarterly, which of the following forms should he file instead of Form 944?

a) Form 8109

b) Form 941

c) Form 940

d) Form 945

a) Form 940 b) Form 91 e) 1 orm 043 a) Farm 144 for FUTA bencits. Is the correct? a) Yess Mary pald FUTA tawes b) Wo; Mary s ernclisyer paid FuTA ianes and Mary tied not. co) Yes: Miary and ther ompleyer puid FUT A tomes. c) Mos neither Mary nor her omployir pilid IVTTA taxiss. 940 fo report his employemont tix liabity for the your? a) Apris 15 b) Durne its c) Sepdember is d) Jarnuary 31 14. Cheryl has just compiesifd witing tie firs payrell chncks for har now employee- Ghe with Chory's question? a) Cheryd may pay the IRS the payroll taxes at a foderal reserve bark traint FerTm byd b) Shet bhotald muil the chock, to the fros if filindolphia. d) Empleyers are rat required is withlold peryroll taxes from any ermeityyeg ge she eefund the mantey to the termploydes. Hatry recewied a kiter fremt thet IRS to ing hirt that Fis cornpary stuauld file a Form ingtodid of Ferm suty? 8) Fomm 8109 b) Form 941 c) Form 940 d) Form 945 a) Form 940 b) Form 91 e) 1 orm 043 a) Farm 144 for FUTA bencits. Is the correct? a) Yess Mary pald FUTA tawes b) Wo; Mary s ernclisyer paid FuTA ianes and Mary tied not. co) Yes: Miary and ther ompleyer puid FUT A tomes. c) Mos neither Mary nor her omployir pilid IVTTA taxiss. 940 fo report his employemont tix liabity for the your? a) Apris 15 b) Durne its c) Sepdember is d) Jarnuary 31 14. Cheryl has just compiesifd witing tie firs payrell chncks for har now employee- Ghe with Chory's question? a) Cheryd may pay the IRS the payroll taxes at a foderal reserve bark traint FerTm byd b) Shet bhotald muil the chock, to the fros if filindolphia. d) Empleyers are rat required is withlold peryroll taxes from any ermeityyeg ge she eefund the mantey to the termploydes. Hatry recewied a kiter fremt thet IRS to ing hirt that Fis cornpary stuauld file a Form ingtodid of Ferm suty? 8) Fomm 8109 b) Form 941 c) Form 940 d) Form 945