Question 7.7. Which of the following is not a factor considered in determining coverage of interstate employees? (Points : 2)

Location of base of operations Place where work is localized Location of company's payroll department Location of employee's residence Location of place from which operations are controlled

Question 8.8. The person who is not an authorized signer of Form 940 is: (Points : 2)

the individual, if a sole proprietorship. the accountant from the company's independent auditing firm. the president, if a corporation. a fiduciary, if a trust. All of the above are authorized signers.

Question 9.9. A federal unemployment tax is levied on: (Points : 2)

employees only. both employers and employees. employers only. government employers only. no one.

Question 10.10. If the employer has made timely deposits that pay the FUTA tax liability in full, the filing of Form 940 can be delayed until: (Points : 2)

December 31. February 15. February 10. February 1. March 31.