Mastering payroll

7. At what rate must federal income tax be withheld for an employee who has not properly completed a W-4? a. married filing jointly b. married filing jointly with nothing in Step 2 c. single or married filing separately with no adjustments d. single with one allowance ingle with one e 8. FUTA tax must be deposited when the cumulative quarterly tax liability exceeds: a. $100 b. $3,000 c. $1,500 d. $500 9. Employers can file the employment tax return annually (Form 944) if they anticipate their federal employment tax liability will not exceed: a. $50,000 b. $500 c. $2,500 d. $1,000 10. Carla earns $137,100 from January through November 2020, before resigning to work for a new employer who pays her $3,000 for December 2020. How much FICA would be withheld on the $3,000? a. $229.50 b. $68.30 c. $169.50 d. $186.00 11. On August 3, 2020 Chen is paid a weekly gross of $300 for a 38-hour workweek. If he works 39 hours in week 1 and 38 hours in week 2, how much pay is he due for the two weeks? a. $600.00 b. $599.64 c. $611.84 d. $615.79 12. State unemployment returns are generally filed: a. weekly b. monthly c. annually d. quarterly 13. Form 1099 informational statements must be furnished to recipients no later than: a. January 31 b. February 28 c. January 15 d. January 1