Make a column each quarter for FUTA and another one for SUTA. Determin how much of the quarterly wages are payable for FUTA and SUTA. Total the columns and calcualte the FUTA and SUTA tax due each quarter, along with due dates. The SC SUTA is 3.1%

Name Qtr 1 Qrt 2 Qtr 3 Qtr 4

Cahn 3800.00 4100.00 4900.00 5500.00

Black 6500 .00 4100.00 0.00 0.00

Woods 2500.00 2300.00 1900.00 1800.0

Mintz 8800.00 8400.00 8900 .00 9800.00

Weiner 0.00 7500.00 7700.00 8400.00

Harrow 5300.00 5700.00 6100.00 2400.00