Figure $5\mathrm{.}2,$ Figure $5\mathrm{.}5$ and Figure $5\mathrm{.}6$

Since the SUTA rates changes are made at the end of each year, the available $2022$ rates were used for FUTA and SUTA.

Note: For this textbook edition the rate $0\mathrm{.}6\%$ was used for the net FUTA tax rate for employers.

The information listed below refers to the employees of Brennan Company for the year ended December $31,20--.$ The wages are separated into the quarters in which they were paid to the individual employees.

Name Social Security # $1$st Qtr$.2$nd Qtr$.3$rd Qtr$.4$th Qtr$.$ Total

May S$.$ Sun $000-00-0001$ $$-0-$ $$6,100$ $$6,300$ $$4,100$ $$16,500$

David R$.$ Maro $($Foreman$)000-00-00034,0003,8004,2004,70016,700$

Randy A$.$ Wade $000-00-19982,9002,7002,9003,20011,700$

Hilary B$.$ Cahn $000-00-74133,8004,1004,9005,50018,300$

Paul C$.$ Morse $($Manager$)000-00-65239,0008,8009,50010,00037,300$

Morrie T$.$ Black $000-00-67896,5004,100-0--0-10,600$

Kelly K$.$ Woods $000-00-33342,5002,3001,9001,8008,500$

Terry M$.$ Brennan $($President$)000-00-101415,00014,70015,50016,90062,100$

Art A$.$ Mintz $000-00-7277-0--0-7,0009,80016,800$

Megan T$.$ Rudolph $000-00-81118,8008,4008,900-0-26,100$

Kurt A$.$ Weiner $000-00-2623-0-7,5007,7008,40023,600$

Ryan C$.$ Harrow $000-00-35345,3005,7006,1002,40019,500$

Totals $$57,800$ $$68,200$ $$74,900$ $$66,800$ $$267,700$

For $20--,$ State D$\text{'}$s contribution rate for Brennan Company, based on the experience$-$rating system of the state, was $3\mathrm{.}6\%$ of the first $$7,000$ of each employee's earnings. The state tax returns are due one month after the end of each calendar quarter. During $20--,$ the company paid $$3,024\mathrm{.}00$ of contributions to State D$\text{'}$s unemployment fund.

Employer's phone number: $(613)555-0029.$ Employer's State D reporting number: $00596.$

Using the forms below, complete the following for $20--.$ Indicate on each form the date that the form should be electronically submitted and the amount of money that must be paid.

a$.$ The last payment of the year is used to pay the FUTA tax for the fourth quarter of $20--($the first three$-$quarters' liability was more than the $$500$ threshold$).$ State D is not a credit reduction state. Enter the date in mm$/$dd$/$yyyy format. Hint: There's only one employee who has not capped.

Tax Payment:

Date

$1/31/20--$

Amount $fill in the blank $2$

$51\mathrm{.}00$

b$.$ Employer's Report for Unemployment Compensation, State D$4$th quarter only. Item $1$ is the number of employees employed in the pay period that includes the $12$th of each month in the quarter. For Brennan Company, the number of employees is ten in October, nine in November, and eight in December. All employees earned $13$ credit weeks during the last quarter except for Sun $(8)$ and Harrow $(9).$

Indicate on each form the date that the form should be submitted and the amount of money that must be paid.

The president of the company prepares and signs all tax forms. If an input box does not require an entry, leave it blank. If an amount is zero, enter $"0".$

Hint: Check calendar for $20--.$

State D Form UC$-2$ REV $07-21,$ Employer's Report for Unemployment Compensation QTR$./$YEAR

$4/20--$

Read Instructions$$Answer Each Item DUE DATE $01/31/20--$

$1$ST MONTH $2$ND MONTH $3$RD MONTH

W

EXAMINED BY:

$1.$ TOTAL COVERED EMPLOYEES IN PAY PERIOD INCL. $12$TH OF MONTH fill in the blank $3$

fill in the blank $4$

fill in the blank $5$

Signature certifies that the information contained herein is true and correct to the best of the signer's knowledge. FOR DEPT. USE

$2.$ GROSS WAGES fill in the blank $6$

$10.$ SIGN HERE$-$DO NOT PRINT

$3.$ EMPLOYEE CONTRIBUTIONS X X X X X X X X X XXXXXX

TITLE

DATE

PHONE #

$4.$ TAXABLE WAGES FOR EMPLOYER CONTRIBUTIONS fill in the blank $11$

$11.$ FILED $$ PAPER UC$-2$A $$ INTERNET UC$-2$A

$12.$ FEDERAL IDENTIFICATION NUMBER

$5.$ EMPLOYER CONTRIBUTIONS DUE $($RATE X ITEM $4)$ fill in the blank $12$

EMPLOYER'S ACCT. NO$.$ CHECK DIGIT

EMPLOYER'S CONTRIBUTION RATE $3\mathrm{.}6\%005961$

$6.$ TOTAL CONTRIBUTIONS DUE $($ITEMS $3+5)$ fill in the blank $13$

BRENNAN COMPANY

$123$ SWAMP ROAD

PIKESVILLE, D STATE

$10777-20177.$ INTEREST DUE

SEE INSTRUCTIONS fill in the blank $14$

$8.$ PENALTY DUE

SEE INSTRUCTIONS fill in the blank $15$

$9.$ TOTAL REMITTANCE $($ITEMS $6+7+8)$ $fill in the blank $16$

MAKE CHECKS PAYABLE TO: State D UC FUND

SUBJECTIVITY DATE REPORT DELINQUENT DATE

State D Form UC$-2$A$,$ Employer's Quarterly

Report of Wages Paid to Each Employee

See instructions on separate sheet. Information MUST be typewritten or printed in BLACK ink. Do NOT use commas $(,)$ or dollar signs $($ $ $).$

If typed, disregard vertical bars and type a consecutive string of characters. If hand printed, print in CAPS and within the boxes as below:

SAMPLE Typed:

$123456.00$

SAMPLE Handwritten:

$123456.00$

SAMPLE Filled$-$in: $->$

Employe