The information listed below refers to the employees of Brennan Company for the year ended December 31, 2016 The wages are separated into the quarters in which they were paid to the individual employees For 2016, 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 2016, 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 supplied on pages 5 42 to 5 44, complete the following for 2016 a The last payment of the year is used to pay the FUTA tax for the fourth quarter (the first three quarter's liability was more than the $500 threshold) State D is not a credit reduction state Tax Payment Date Amount $ b Employer's Report for Unemployment Compensation, State D 4th 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) c Employer's Annual Federal Unemployment (FUTA) Tax Return Form 940 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 Form 940 for 2016 Employer's Annual Federal Unemployment (FUTA) Tax Return 850113 Department of the Treasury Internal Revenue Service OMB No 1545 0028 Read the separate instructions before you complete this form Please type or print within the boxes Part 1 Tell us about your return If any line does NOT apply, leave it blank See instructions before completing Part 1 1a If you had to pay state unemployment tax in one state only, enter the state abbreviation 1a 1b If you had to pay state unemployment tax in more than one state, you are a multi state Check here employer 1b Complete Schedule A (Form 940) 2 If you paid wages in a state that is subject to CREDIT REDUCTION 2 Check here Complete Schedule A (Form 940) Part 2 Determine your FUTA tax before adjustments If any line does NOT apply, leave it blank 3 T 4 P otal payments to all employees 3 ayments exempt from FUTA tax 4 C heck all that apply 4a Fringe benefits 4c Retirement Pension 4e O 4b Group term life insurance 4d Dependent care ther 5 T $ 6 S 7 T 8 F otal of payments made to each employee in excess of ,000 5 ubtotal (line 4 line 5 line 6) 6 otal taxable FUTA wages (line 3 line 6 line 7) See instructions 7 UTA tax before adjustments (line 7 x 0 006 line 8) 8 Part 3 Determine your adjustments If any line does NOT apply, leave it blank 9 If 10 If O c 11 If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0 054 (line 7 0 054 line 9) Go to line 12 9 SOME of the taxable FUTA wages you paid were excluded from state unemployment tax, R you paid ANY state unemployment tax late (after the due date for filing Form 940), omplete the worksheet in the instructions Enter the amount from line 7 of the worksheet 10 credit reduction applies, enter the total from Schedule A (Form 940) 11 Part 4 Determine your FUTA tax and balance due or overpayment If any line does NOT apply, leave it blank 12 Total FUTA tax after adjustments (lines 8 9 10 11 line 12) 12 13 FUTA tax deposited for the year, including any overpayment applied from a prior year 13 14 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 14 15 Overpayment If line 13 is more than line 12, enter the excess on line 15 and check a box below 15 You MUST complete both pages of this form and SIGN it Check one Apply to next return Send a refund Next For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940 V, Payment Voucher Cat No 11234O Form 940 (2016) 850212 Name (not your trade name) Employer identification number (EIN) Part 5 Report your FUTA tax liability by quarter only if line 12 is more than $500 If not, go to Part 6 16 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) 16 a 16b 2nd quarter (April 1 June 30) 16b 16c 3rd quarter (July 1 September 30) 16c 16d 4th quarter (October 1 December 31) 16d 17 Total tax liability for the year (lines 16a 16b 16c 16d line 17) 17 Total must equal line 12 Part 6 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 Yes Designee's name and phone number Select a 5 digit Personal Identification Number (PIN) to use when talking to IRS No Part 7 Sign here You MUST complete 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, it 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

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The information listed below refers to the employees of Brennan Company for the year ended December 31, 2016. The wages are separated into the quarters

The information listed below refers to the employees of Brennan Company for the year ended December 31, 2016. The wages are separated into the quarters in which they were paid to the individual employees. :.

For 2016, 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 2016, 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 supplied on pages 5-42 to 5-44, complete the following for 2016:

a. The last payment of the year is used to pay the FUTA tax for the fourth quarter (the first three-quarter's liability was more than the $500 threshold). State D is not a credit reduction state.

Tax Payment:

Date _____________ Amount $____________

b. Employer's Report for Unemployment Compensation, State D-4th 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).

c. Employer's Annual Federal Unemployment (FUTA) Tax Return-Form 940

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.

Form 940 for 2016: Employer's Annual Federal Unemployment (FUTA) Tax Return 850113

Department of the Treasury Internal Revenue Service OMB No. 1545-0028

Read the separate instructions before you complete this form. Please type or print within the boxes.

Part 1:	Tell us about your return. If any line does NOT apply, leave it blank. See instructions before completing Part 1.
1a If you had to pay state unemployment tax in one state only, enter the state abbreviation . 1a 1b If you had to pay state unemployment tax in more than one state, you are a multi-state _{Check here.} employer . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b Complete Schedule A (Form 940). 2 If you paid wages in a state that is subject to CREDIT REDUCTION . . . . . . . . 2 ^{Check here.} Complete Schedule A (Form 940).
Part 2:	Determine your FUTA tax before adjustments. If any line does NOT apply, leave it blank.

3 T 4 P	otal payments to all employees . . . . . . . . . . . . . . . . . . . 3 ayments exempt from FUTA tax . . . . . . . 4	.
3 T 4 P
C	heck all that apply: 4a Fringe benefits 4c Retirement/Pension 4e O 4b Group-term life insurance 4d Dependent care	ther
5 T $ 6 S 7 T 8 F	otal of payments made to each employee in excess of ,000 . . . . . . . . . . . . . . . . 5 ubtotal (line 4 + line 5 = line 6) . . . . . . . . . . . . . . . . . . . . 6 otal taxable FUTA wages (line 3 line 6 = line 7). See instructions. . . . . . . . . 7 UTA tax before adjustments (line 7 x 0.006 = line 8) . . . . . . . . . . . . . 8
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		.

		.

Part 3:	Determine your adjustments. If any line does NOT apply, leave it blank.
9 If 10 If O c 11 If	ALL of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0.054 (line 7 0.054 = line 9). Go to line 12 . . . . . . . . . . 9 SOME of the taxable FUTA wages you paid were excluded from state unemployment tax, R you paid ANY state unemployment tax late (after the due date for filing Form 940), omplete the worksheet in the instructions. Enter the amount from line 7 of the worksheet . . 10 credit reduction applies, enter the total from Schedule A (Form 940) . . . . . . . 11
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Part 4:	Determine your FUTA tax and balance due or overpayment. If any line does NOT apply,	leave it blank.

12 Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12) . . . . . . . . . 12 13 FUTA tax deposited for the year, including any overpayment applied from a prior year . 13 14 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 . . . . . . . 14 15 Overpayment. If line 13 is more than line 12, enter the excess on line 15 and check a box below 15 You MUST complete both pages of this form and SIGN it. Check one: Apply to next return.		.

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		.

		.
		Send a refund. Next

For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher. Cat. No. 11234O ^Form 940 (2016)

850212

Name (not your trade name)		Employer identification number (EIN)
Part 5:	Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6.
16 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) . . . . . . . . . 16 a 16b 2nd quarter (April 1 June 30) . . . . . . . . . . 16b 16c 3rd quarter (July 1 September 30) . . . . . . . . 16c 16d 4th quarter (October 1 December 31) . . . . . . . 16d 17 Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17) 17 Total must equal line 12.
Part 6:	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. Yes. Designee's name and phone number Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS No.
Part 7:	Sign here. You MUST complete 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, it 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.