Problem 9-12 Federal Tax Deposit System (LO 9.4)

(COVID provisions) Drew Fogelman operates a small business and his payroll records for the second quarter of 2020 reflect the following:

Employee	Matt D.		Jack F.		Avery F.		Tiffany Y.
Gross wages	$3,000.00		$1,400.00		$1,800.00		$4,200.00
Federal income tax withheld	45.00		18.00		25.00		191.00
FICA taxes	459.00		214.20		275.40		642.60

Using the information from above, complete Form 941 and Worksheet 1 for Drew for the second quarter of 2020.

Assume the following additional information:

• Drew was eligible for the employee retention credit.
• All of Jacks wages are for two weeks of sick pay. He was not paid for any other time in the second quarter.
• All of Averys wages cover 10 weeks of family leave. She was paid for no other time in the second quarter.
• The allocation of health care costs is $600 for the quarter for each employee.

Enter all amounts as positive numbers. If required, round your answers to two decimal places. If your answer doesn't required any entry, leave it "blank".

Complete the Form 941 for for Drew for the second quarter of 2020.

Form 941 for 2020: (Rev. April 2020)

Employer's QUARTERLY Federal Tax Return Department of the Treasury Internal Revenue Service