Since the SUTA rates changes are made at the end of each year, the available 2019 rates were used for FUTA and SUTA.

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

The information listed below refers to the employees of Brennan Company for the year ended December 31, 20--. The wages are separated into the quarters in which they were paid to the individual employees.

For 20--, State D's contribution rate for Brennan Company, based on the experience-rating system of the state, was 3.6% 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 20--, the company paid $3,024.00 of contributions to State D's unemployment fund.

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

Using the forms below, complete the following for 20--. Indicate on each form the date that the form should be electronically submitted and the amount of money that must be paid.

I got A joust dont understand B! just wanted to put A just in case you needed it!

a. The last payment of the year is used to pay the FUTA tax for the fourth quarter of 20-- (the first three-quarter's liability was more than the $500 threshold). State D is not a credit reduction state. Enter the date in mm/dd/yyyy format. Hint: There's only one employee who has not capped.

Date 1/31/20-- Amount: $1.80

b. Employer's Report for Unemployment Compensation, State D4th quarter only. Item 1 is the number of employees employed in the pay period that includes the 12th of each month in the quarter. For Brennan Company, the number of employees is ten in October, nine in November, and eight in December. All employees earned 13 credit weeks during the last quarter except for Sun (8) and Harrow (9).

Indicate on each form the date that the form should be submitted and the amount of money that must be paid.

The president of the company prepares and signs all tax forms.

If an input box does not require an entry, leave it blank. If an amount is zero, enter "0".

Hint: Check calendar for 20--

Name 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total $-0- $6,100 $6,300 $4,100 $16,500 4,000 3,800 4,200 4,700 16,700 2,700 2,900 3,200 11,700 2,900 3,800 4,100 4,900 5,500 18,300 9,000 8,800 9,500 10,000 37,300 Social Security # 000-00-0001 000-00-0003 000-00-1998 000-00-7413 000-00-6523 000-00-6789 000-00-3334 000-00-1014 000-00-7277 000-00-8111 000-00-2623 000-00-3534 6,500 4,100 -0- -0- May S. Sun David R. Maro (Foreman) Randy A. Wade Hilary B. Cahn Paul C. Morse (Manager) Morrie T. Black Kelly K. Woods Terry M. Brennan (President) Art A. Mintz Megan T. Rudolph Kurt A. Weiner Ryan C. Harrow 10,600 2.500 2,300 1,900 1,800 8,500 15,000 14,700 16,900 62,100 15,500 7,000 9,800 16,800 26,100 8,800 8,400 8,900 -0- 7,500 7,700 8,400 23,600 5,300 5,700 6,100 2,400 19,500 Totals $57,800 $68,200 $74,900 $66,800 $267,700 QTR./YEAR 4/20- State D Form UC-2 REV 08-18, Employer's Report for Unemployment Compensation Read Instructions-Answer Each Item DUE DATE 1ST MONTH 01/31/20- 2ND MONTH 3RD MONTH 10 FOR DEPT. USE 66,800 XXXXXXX XX xxxxxx w 1. TOTAL COVERED EMPLOYEES IN EXAMINED BY: PAY PERIOD INCL. 12TH OF MONTH Signature certifies that the information contained herein is true and correct to the best of the signer's 2. GROSS WAGES knowledge. 10. SIGN HERE-DO NOT PRINT 3. EMPLOYEE CONTRIBUTIONS Terry M. Brennan TITLE President 4. TAXABLE WAGES FOR DATE 1/31/-- EMPLOYER CONTRIBUTIONS PHONE : 613-555-0029 11. FILED PAPER UC-ZA D INTERNET UC-ZA S. EMPLOYER CONTRIBUTIONS 12. FEDERAL IDENTIFICATION DUE (RATE X ITEM 4) NUMBER EMPLOYER'S CHECK 6. TOTAL CONTRIBUTIONS ACCT. NO. DIGIT DUE (ITEMS 3 + 5) EMPLOYER'S 3.6% 00596 1 CONTRIBUTION RATE Make any corrections on Form UC-28 BRENNAN COMPANY 123 SWAMP ROAD PIKESVILLE, D STATE 10777-2017 7. INTEREST DUE SEE INSTRUCTIONS 8. PENALTY DUE SEE INSTRUCTIONS 9. TOTAL REMITTANCE (ITEMS 6 + 7 + 8) MAKE CHECKS PAYABLE TO: State DUC FUND SUBJECTIVITY DATE REPORT DELINQUENT DATE State D Form UC-2A, Employer's Quarterly pennsylvania THE FOREST Report of Wages Paid to Each Employee See instructions on separate sheet. Information MUST be typewritten or printed in BLA Do NOT use commas (,) or dollar signs ( $ ). If typed, disregard vertical bars and type a consecutive string of characters. If hand pr print in CAPS and within the boxes as below: SAMPLE SAMPLE SAMPLE Typed: Handwritten: Filled-in: Employer name Employer Check Quarter and year Quarter endin (Make corrections on Form UC-26) State DUC account no MM/DD/YY BRENNAN COMPANY 1. Name and telephone number of preparer 3. Total number of employees listed in TERRY.M. BRENNAN item on all pages of Form UC-2A (613) 555-0029 5. Gross wages, MUST agree with Item 2 on UC-2 6. Fill in this cleclet you would like the Department to and the sum of Item 11 on all pages of Form UC preprint your employee's names assis on Form UC-2A next quarter digit Q/MYY 1 4/20 12/31/20 2. Total number of pages in this report 4. Plant numb if approved 2 s. Employee's name 9. Gross wages paid this quarter 10 7. Employee's Social Security Number (Omit Hyphens) Select: 000 MI LAST NAME Example: 123456.00 00 0001 M S Sun 000 00 0003 D R Maro 000 00 1998 R A Wade 00 3 cah 000 00 P. 000 00 K K Woods 000 00 M Brennan 000 00 A A. Minta 000 A Weiner 000 7413 6523 Morse 3334 1014 7277 00 2623 K 00 3534 Harrow List any additional employees on continuation sheets in the required format (see instructions). A 12. Total number of employees for this page 10 13. Page 1 of 1 000 R 11. Total gross wages for this pages VGA By S7-18 HONORARY State D Form UC-2A, Employer's Quarterly pennsylvania Report of Wages Paid to Each Employee instructions on separate sheet. Information MUST be typewritten or printed in BLACK in tot use commas (, ) or dollar signs ( $ ). ped, disregard vertical bars and type a consecutive string of characters. If hand printed, in CAPS and within the boxes as below: SAMPLE SAMPLE ed: Handwritten: Filled-in: name Employer Quarter and year Quarter ending date orrections on Form UC-28) State DUC account no Q/YYYY MM/DD/YYYY AN COMPANY 1 4/20 12/31/20- and telephone number of preparer 2. Total number of pages 3. Total number of employees isted in 4. Plant number M. BRINNAN in this report item on all pages of Form UC-2A aproved 555-0029 wages, MUST agree with item 2 on UC-2 6. Fill in this cirde if you would like the Department to sum of item 11 on all pages of Form UC preprint your employee's names SSNis on Form UC-2A next quarter Check 8. Employee's name 9. Gross wages paid quarter 10. Creo Employee's Social Security Number (Omit Hyphens) FI MI LAST NAME Bample: 123456.00 000 0001 M. S. Sun 000 00 0003 D R Mare 000 00 1998 R. A Wade 3413 B. ca 000 000 00 00 P. C. 000 00 K K. Woods 000 00 T M Brennan 000 DO A A 000 00 K. A 1014 2277 2022 3514 any additional employees on continuation sheets in the required format (see uctions). Weiner 000 00 c. 11. Total gross wages for this page 12. Total number of employees for this page 10 VO BAR 07-16 13. Page 1 of 1 Form 940 for 20- Employer's Annual Federal Unemployment (FUTA) Tax Return Department of the Treasury - Internal Revenue Service OMB 0 o 2 Employer identification number 0 0 0 (EIN) Name (not your trade name) BRENNAN COMPANY Type of Return (Select one.) None of these Go to www.irs.gov/Form940 for instrum the latest information Trade name (if any) Address 123 SWAMP ROAD Number Street Suite or room number PIKESVILLE D 10777-2017 ZIP code City State Foreign country name Foreign province/county Foreign postal code Part 1: Read the separate instructions before you complete out this form. Please type or print the boxes. Tell us about your return. If any line does NOT apply, leave it blank. See instructions before completing Part 1. If you had to pay state unemployment tax in one state only, enter the state abbreviation. If you had to pay state unemployment tax in more than one Check here state, you are a multi-state employer ... Complete Schule A Fon If you paid wages in a state that is subject to CREDIT REDUCTION Complete Schedule A Fon la 1b 1b Check here 2 Determine your FUTA tax before adjustments. If any line does NOT apply, leave it blank. Total payments to all employees. Payments exempt from FUTA tax. Check all that apply: Total of payments made to each employee in excess of $7,000... Subtotal (line 4 + line 5 = line 6) Total taxable FUTA wages (line 3 - line 6 = line 7). See instructions .... FUTA tax before adjustments (line 7 x 0.006 = line 8) ||| 13: Determine your adjustments. If any line does NOT apply, leave it blank. If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0.054 (line 7 x 0.054 = line 9). Go to line 12. IF SOME of the taxable FUTA wages you paid were excluded from state unemployment tax, OR you paid ANY state unemployment tax late (after the due date for filing Form 940), fill out the worksheet in the instructions. Enter the amount from line 7 of the worksheet. 10 If credit reduction applies, enter the total from Schedule A (Form 940)... 11 12 12 13 13 14 -178 (worth 80 points) Determine your FUTA tax and balance due or overpayment. If any line Part 4: NOT apply, leave it blank. Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12)... FUTA tax deposited for the year, including any overpayment applied from a prior year.... Balance due. If line 12 is more than line 13, enter the excess on line 14. If line 14 is more than $500, you must deposit your tax. If line 14 is $500 or less, you may pay with this return. See instructions .. Overpayment. If line 13 is more than line 12, enter the excess on line 15 and check a box below... You MUST fill out both pages of this form and Apply to next return. Send a reful SIGN it. 14 15 15 Check one: Cat. No. 112340 For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. Report your FUTA tax liability by quarter only if line 12 is more than $500. It not, go to Part 6. Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for a quarter, leave the line blank. 16a 1st quarter (January 1 - March 31)... 276.00 16a sb 2nd quarter (April 1 - June 30).... 16b 159.00 16c 3rd quarter (July 1 - September 30)... 16c 67.20 160 4th quarter (October 1 - December 31)..... 160 1.80 Total tax liability for the year (lines 16a + 160 + 160 + 16d = line 17) 17 504.00 Total must eque line 12 LI.. ** May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Designer's name and home unter Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS Sign here. You MUST fill out both pages of this form and SIGN it. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, is true, correct, and complete, and that no part of any payment made to a state unemployment fund claimed as a credit was, or is to be deducted from the payments made to employees. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Terms X Terry M. Brennan Sign your name here $53-555-002 1/31/- Paid Preparer Use Only Check you go EN 1 Preparer's sig Famous self-employed EN City Form 940 (20 Source: Internal Revenue Ser a. Determine due date of FUTA deposit. To determine amount of deposit; calculate taxable wages multiplied by net FUTA rate. (Consider FUTA ceiling). b. Complete Employer's Report for Unemployment Compensation for State Das instructed on Form Chuck Work Assignment Score 1.355 en for Grade Name 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total $-0- $6,100 $6,300 $4,100 $16,500 4,000 3,800 4,200 4,700 16,700 2,700 2,900 3,200 11,700 2,900 3,800 4,100 4,900 5,500 18,300 9,000 8,800 9,500 10,000 37,300 Social Security # 000-00-0001 000-00-0003 000-00-1998 000-00-7413 000-00-6523 000-00-6789 000-00-3334 000-00-1014 000-00-7277 000-00-8111 000-00-2623 000-00-3534 6,500 4,100 -0- -0- May S. Sun David R. Maro (Foreman) Randy A. Wade Hilary B. Cahn Paul C. Morse (Manager) Morrie T. Black Kelly K. Woods Terry M. Brennan (President) Art A. Mintz Megan T. Rudolph Kurt A. Weiner Ryan C. Harrow 10,600 2.500 2,300 1,900 1,800 8,500 15,000 14,700 16,900 62,100 15,500 7,000 9,800 16,800 26,100 8,800 8,400 8,900 -0- 7,500 7,700 8,400 23,600 5,300 5,700 6,100 2,400 19,500 Totals $57,800 $68,200 $74,900 $66,800 $267,700 QTR./YEAR 4/20- State D Form UC-2 REV 08-18, Employer's Report for Unemployment Compensation Read Instructions-Answer Each Item DUE DATE 1ST MONTH 01/31/20- 2ND MONTH 3RD MONTH 10 FOR DEPT. USE 66,800 XXXXXXX XX xxxxxx w 1. TOTAL COVERED EMPLOYEES IN EXAMINED BY: PAY PERIOD INCL. 12TH OF MONTH Signature certifies that the information contained herein is true and correct to the best of the signer's 2. GROSS WAGES knowledge. 10. SIGN HERE-DO NOT PRINT 3. EMPLOYEE CONTRIBUTIONS Terry M. Brennan TITLE President 4. TAXABLE WAGES FOR DATE 1/31/-- EMPLOYER CONTRIBUTIONS PHONE : 613-555-0029 11. FILED PAPER UC-ZA D INTERNET UC-ZA S. EMPLOYER CONTRIBUTIONS 12. FEDERAL IDENTIFICATION DUE (RATE X ITEM 4) NUMBER EMPLOYER'S CHECK 6. TOTAL CONTRIBUTIONS ACCT. NO. DIGIT DUE (ITEMS 3 + 5) EMPLOYER'S 3.6% 00596 1 CONTRIBUTION RATE Make any corrections on Form UC-28 BRENNAN COMPANY 123 SWAMP ROAD PIKESVILLE, D STATE 10777-2017 7. INTEREST DUE SEE INSTRUCTIONS 8. PENALTY DUE SEE INSTRUCTIONS 9. TOTAL REMITTANCE (ITEMS 6 + 7 + 8) MAKE CHECKS PAYABLE TO: State DUC FUND SUBJECTIVITY DATE REPORT DELINQUENT DATE State D Form UC-2A, Employer's Quarterly pennsylvania THE FOREST Report of Wages Paid to Each Employee See instructions on separate sheet. Information MUST be typewritten or printed in BLA Do NOT use commas (,) or dollar signs ( $ ). If typed, disregard vertical bars and type a consecutive string of characters. If hand pr print in CAPS and within the boxes as below: SAMPLE SAMPLE SAMPLE Typed: Handwritten: Filled-in: Employer name Employer Check Quarter and year Quarter endin (Make corrections on Form UC-26) State DUC account no MM/DD/YY BRENNAN COMPANY 1. Name and telephone number of preparer 3. Total number of employees listed in TERRY.M. BRENNAN item on all pages of Form UC-2A (613) 555-0029 5. Gross wages, MUST agree with Item 2 on UC-2 6. Fill in this cleclet you would like the Department to and the sum of Item 11 on all pages of Form UC preprint your employee's names assis on Form UC-2A next quarter digit Q/MYY 1 4/20 12/31/20 2. Total number of pages in this report 4. Plant numb if approved 2 s. Employee's name 9. Gross wages paid this quarter 10 7. Employee's Social Security Number (Omit Hyphens) Select: 000 MI LAST NAME Example: 123456.00 00 0001 M S Sun 000 00 0003 D R Maro 000 00 1998 R A Wade 00 3 cah 000 00 P. 000 00 K K Woods 000 00 M Brennan 000 00 A A. Minta 000 A Weiner 000 7413 6523 Morse 3334 1014 7277 00 2623 K 00 3534 Harrow List any additional employees on continuation sheets in the required format (see instructions). A 12. Total number of employees for this page 10 13. Page 1 of 1 000 R 11. Total gross wages for this pages VGA By S7-18 HONORARY State D Form UC-2A, Employer's Quarterly pennsylvania Report of Wages Paid to Each Employee instructions on separate sheet. Information MUST be typewritten or printed in BLACK in tot use commas (, ) or dollar signs ( $ ). ped, disregard vertical bars and type a consecutive string of characters. If hand printed, in CAPS and within the boxes as below: SAMPLE SAMPLE ed: Handwritten: Filled-in: name Employer Quarter and year Quarter ending date orrections on Form UC-28) State DUC account no Q/YYYY MM/DD/YYYY AN COMPANY 1 4/20 12/31/20- and telephone number of preparer 2. Total number of pages 3. Total number of employees isted in 4. Plant number M. BRINNAN in this report item on all pages of Form UC-2A aproved 555-0029 wages, MUST agree with item 2 on UC-2 6. Fill in this cirde if you would like the Department to sum of item 11 on all pages of Form UC preprint your employee's names SSNis on Form UC-2A next quarter Check 8. Employee's name 9. Gross wages paid quarter 10. Creo Employee's Social Security Number (Omit Hyphens) FI MI LAST NAME Bample: 123456.00 000 0001 M. S. Sun 000 00 0003 D R Mare 000 00 1998 R. A Wade 3413 B. ca 000 000 00 00 P. C. 000 00 K K. Woods 000 00 T M Brennan 000 DO A A 000 00 K. A 1014 2277 2022 3514 any additional employees on continuation sheets in the required format (see uctions). Weiner 000 00 c. 11. Total gross wages for this page 12. Total number of employees for this page 10 VO BAR 07-16 13. Page 1 of 1 Form 940 for 20- Employer's Annual Federal Unemployment (FUTA) Tax Return Department of the Treasury - Internal Revenue Service OMB 0 o 2 Employer identification number 0 0 0 (EIN) Name (not your trade name) BRENNAN COMPANY Type of Return (Select one.) None of these Go to www.irs.gov/Form940 for instrum the latest information Trade name (if any) Address 123 SWAMP ROAD Number Street Suite or room number PIKESVILLE D 10777-2017 ZIP code City State Foreign country name Foreign province/county Foreign postal code Part 1: Read the separate instructions before you complete out this form. Please type or print the boxes. Tell us about your return. If any line does NOT apply, leave it blank. See instructions before completing Part 1. If you had to pay state unemployment tax in one state only, enter the state abbreviation. If you had to pay state unemployment tax in more than one Check here state, you are a multi-state employer ... Complete Schule A Fon If you paid wages in a state that is subject to CREDIT REDUCTION Complete Schedule A Fon la 1b 1b Check here 2 Determine your FUTA tax before adjustments. If any line does NOT apply, leave it blank. Total payments to all employees. Payments exempt from FUTA tax. Check all that apply: Total of payments made to each employee in excess of $7,000... Subtotal (line 4 + line 5 = line 6) Total taxable FUTA wages (line 3 - line 6 = line 7). See instructions .... FUTA tax before adjustments (line 7 x 0.006 = line 8) ||| 13: Determine your adjustments. If any line does NOT apply, leave it blank. If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0.054 (line 7 x 0.054 = line 9). Go to line 12. IF SOME of the taxable FUTA wages you paid were excluded from state unemployment tax, OR you paid ANY state unemployment tax late (after the due date for filing Form 940), fill out the worksheet in the instructions. Enter the amount from line 7 of the worksheet. 10 If credit reduction applies, enter the total from Schedule A (Form 940)... 11 12 12 13 13 14 -178 (worth 80 points) Determine your FUTA tax and balance due or overpayment. If any line Part 4: NOT apply, leave it blank. Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12)... FUTA tax deposited for the year, including any overpayment applied from a prior year.... Balance due. If line 12 is more than line 13, enter the excess on line 14. If line 14 is more than $500, you must deposit your tax. If line 14 is $500 or less, you may pay with this return. See instructions .. Overpayment. If line 13 is more than line 12, enter the excess on line 15 and check a box below... You MUST fill out both pages of this form and Apply to next return. Send a reful SIGN it. 14 15 15 Check one: Cat. No. 112340 For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. Report your FUTA tax liability by quarter only if line 12 is more than $500. It not, go to Part 6. Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for a quarter, leave the line blank. 16a 1st quarter (January 1 - March 31)... 276.00 16a sb 2nd quarter (April 1 - June 30).... 16b 159.00 16c 3rd quarter (July 1 - September 30)... 16c 67.20 160 4th quarter (October 1 - December 31)..... 160 1.80 Total tax liability for the year (lines 16a + 160 + 160 + 16d = line 17) 17 504.00 Total must eque line 12 LI.. ** May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Designer's name and home unter Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS Sign here. You MUST fill out both pages of this form and SIGN it. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, is true, correct, and complete, and that no part of any payment made to a state unemployment fund claimed as a credit was, or is to be deducted from the payments made to employees. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Terms X Terry M. Brennan Sign your name here $53-555-002 1/31/- Paid Preparer Use Only Check you go EN 1 Preparer's sig Famous self-employed EN City Form 940 (20 Source: Internal Revenue Ser a. Determine due date of FUTA deposit. To determine amount of deposit; calculate taxable wages multiplied by net FUTA rate. (Consider FUTA ceiling). b. Complete Employer's Report for Unemployment Compensation for State Das instructed on Form Chuck Work Assignment Score 1.355 en for Grade