Jan has two jobs during 2015. One employer withheld and paid FICA taxes on $70,000 of Jans salary, and the other employer withheld and paid FICA taxes on $49,200 in salary paid to Jan.

Calculate the amount of Jans overpayment of FICA taxes that he should claim on his 2015 Form 1040.

A.	$43.40 excess Social Security tax
B.	$932.40 excess Social Security tax
C.	None of the choices
D.	$200 excess Social Security tax
E.	$1,688.40 excess Social Security tax

Sophie is a single taxpayer. For the first payroll period in October 2015, she is paid wages of $3,275.00 monthly. Sophie claims 3 allowance on her W-4.

b. Use the withholding tables to determine the amount of Sophie's withholding for the same period.

A.	$272.00
B.	$247.07
C.	$258.00
D.	$275.00
E.	None of the choices.
F.	$259.66

12. Which of the following employees wouldnotbe exempt from the FICA and Medicare taxes on wages paid for household work?

A.	The taxpayer's 16-year-old sister
B.	The taxpayer's wife
C.	The taxpayer's 20-year-old daughter
D.	The 14-year-old babysitter from down the street

Sophie is a single taxpayer. For the first payroll period in October 2015, she is paid wages of $3,275 monthly. Sophie claims three allowance on her W-4.Usethe percentage methodto calculate the amount of withholding for a monthly pay period.

Calculate the withholding from the percentage table in appendix C.

A.	$291.25
B.	$274.07
C.	$247.47
D.	None of the choices
E.	$256.77
F.	$273.36
G.	$261.23