Since the SUTA rates changes are made at the end of each year and there is much discussion about changes to the FUTA rate, the available 2016 rates were used for FUTA and SUTA.

Note: For this textbook edition the rate 0.6% was used for the FUTA tax rate for employers.

The information listed below refers to the employees of Lemonica Company for the year ended December 31, 2017. The wages are separated into the quarters in which they were paid to the individual employees.

Name		Social Security #			1st Qtr.			2nd Qtr.			3rd Qtr.			4th Qtr.			Total
Robert G. Cramer			000-00-0001			$5,800			$5,000			$5,000			$5,200			$21,000
Daniel M. English (Foreman)			000-00-0003			13,000			13,400			13,400			13,400			53,200
Ruth A. Small			000-00-1998			2,000			2,300			2,300			2,400			9,000
Harry B. Klaus			000-00-7413			11,600			11,700			11,700			11,700			46,700
Kenneth N. George (Manager)			000-00-6523			13,600			14,000			14,500			15,000			57,100
Mavis R. Jones			000-00-6789			1,600			1,700			1,700			-0-			5,000
Marshall T. McCoy			000-00-3334			11,400			11,400			-0-			-0-			22,800
Bertram A. Gompers (President)			000-00-1014			24,500			25,000			25,500			26,300			101,300
Arthur S. Rooks			000-00-7277			-0-			700			1,700			1,700			4,100
Mary R. Bastian			000-00-8111			8,000			8,200			8,200			8,200			32,600
Klaus C. Werner			000-00-2623			2,300			2,500			2,500			2,500			9,800
Kathy T. Tyler			000-00-3534			-0-			-0-			11,300			11,700			23,000
	Totals					$93,800			$95,900			$97,800			$98,100			$385,600

For 2017, State D's contribution rate for Lemonica Company, based on the experience-rating system of the state, was 2.8% of the first $7,000 of each employee's earnings. The state tax returns are due one month after the end of each calendar quarter. During 2017, the company paid $2,214.80 of contributions to State D's unemployment fund. The president of the company prepares and signs all tax forms. The company uses Magnetic Media UC-2A when completing the form.

Employer's phone number: (613) 555-0029. Employer's State D reporting number: 00596.

Using the forms below, complete the following for 2017. Indicate on each form the date that the form should be electronically submitted and the amount of money that must be paid.

I really need help filling out the 940 form and state report for unemployment compensation