The FUTA Tax (LO 9.6) Your client has provided the following annual payroll summary for 2022: Premium Court Corporation 1 First Street, NE Washington, DC 20543 EIN: 44-1112223 December 31, 2022 Gross Wages ($) Employee Q1 Q2 Q3 Q4 YTD Sammy Lightning - 6,700 - - 6,700 Clark Thomas 6,000 6,000 6,000 6,000 24,000 Rob Johnson 7,800 6,700 - - 14,500 Stephanie Briar 20,000 20,000 20,000 20,000 80,000 Sonya Citimayor 8,000 8,000 8,000 8,000 32,000 Breck Cavendish 2,400 2,400 1,200 - 6,000 Ellen Caging - 6,700 - - 6,700 Neal Orbach - 2,100 2,200 2,200 6,500 Amy Barry 5,700 5,700 5,700 5,700 22,800 49,900 64,300 43,100 41,900 199,200 Premium Court pays District of Columbia (DC) unemployment tax and makes the required deposits of both federal and state unemployment taxes on a timely basis. DC applies a rate of 0.7 percent to the first $9,000 of wages per employee and thus Premium Court paid state unemployment taxes of $496.30 to DC in 2022. DC is not subject to a credit reduction and there was no overpayment of FUTA in 2021. Use this information to complete Parts 1-4 (as necessary) of Form 940.