Veryclear Glassware is a new business owned by Samantha Peoples, the company president. Her first year of operation commenced on April 1, 2018.

EIN: 78-7654398

Address: 23051 Old Redwood Highway, Sebastopol, California 95482, phone 707-555-5555

Number of employees: 13

Wages, tips, and other compensation paid during second quarter 2018: $299,423

Income tax withheld from employees: $59,884.60

Social Security tax withheld from employees: $18,564.23

Medicare tax withheld from employees: $4,341.77

Monthly tax liability:

April $ 35,232.20

May 35,232.20

June 35,232.20

Problem 6-8A For Veryclear Glassware (California Employer Account Number 999-9999-9), complete the following State of California Form DE-9, Quarterly Contribution and Report of Wages. Use 5.4 percent as the UI rate with a cap of $7,000 per employee, 0.1 percent as the ETT rate also with a cap of $7,000 per employee, and 0.9 percent as the SDI rate with a cap of $110,902 per employee. All employees have worked a full calendar year with the company, and all wages are subject to SDI. The California PIT taxes withheld for the quarter are $4,086. The company has deposited $11,785.81 for the quarter. Samantha Peoples submitted the form on 7/6/2018. -(NOTE): Instructions on format can be found on certain cells within the forms.

Round your percentage answers for Cells D, E, and F to 3 decimal places (e.g. 9.5% = 0.095) and all other numerical answers to 2 decimal places.

I don't know how to work through the form. Much explanation would be appreciated.

Employment QUARTERLY CONTRIBUTION (EDD) Development Department RETURN AND REPORT OF WAGES TOITOIIIIII State of California REMINDER: File your DE-9 and DE-9C together. 00090112 PLEASE TYPE THIS FORM ---DO NOT ALTER PREPRINTED INFORMATION DELINQUENT IF YR OTR NOT POSTMARKED QUARTER ENDED 7/6/2018 DUE 07/15/2018 JOR RECEIVED 18 2 EMPLOYER ACCOUNT NO. 999-9999-9 Name: Veryclear Glassware Address (Line 1): 23051 Old Redwood Highway DO NOT ALTER THIS AREA Address (Line 2): DEPT. USE ONLY FEIN 78-7654398 A. NO WAGES PAID THIS QUARTER B. OUT OF BUSINESSINO EMPLOYEES OUT OF BUSINESS DATE ADDITIONAL FEINS C. TOTAL SUBJECT WAGES PAID THIS QUARTER D. UNEMPLOYMENT INSURANCE (UI) (Total Employee Wages up to $ (D1) UI Rate (D2) UI TAXABLE WAGES FOR THE QUARTER 5.4% TIMES 148,538.40 299,423.00 per employee per calendar year) (D3) UI CONTRIBUTIONS 0.00 E. EMPLOYMENT TRAINING TAX (ETT) (E1) ETT RATE 0.1% 1 TIMES TIMES UI Taxable Wages for the Quarter (E2) ETT CONTRIBUTIONS 0.00 (D2) F. STATE DISABILITY INSURANCE (SDI) (Total Employee Wages up to $ (F1) SDI Rate (F2) SDI TAXABLE WAGES FOR THE QUARTER 0.9% TIMES per employee per calendar year) (F3) SDI EMPLOYEE CONTRIBUTIONS WITHHELD 0.00 D. UNEMPLOYMENT INSURANCE (UI) (Total Employee Wages up to $ (D11 UI Rate (D2) UI TAXABLE WAGES FOR THE QUARTER 5.4% TIMES 148,538.40 per employee per calendar year) (D3) UI CONTRIBUTIONS 0.00 E. EMPLOYMENT TRAINING TAX (ETT) (E1) ETT RATE 0.1% 1 TIMES UI Taxable Wages for the Quarter (D2) (E2) ETT CONTRIBUTIONS 0.00 E STATE DISABILITY INSURANCE (SDI) (Total Employee Wages up to $ (F1) SDI Rate (F2) SDI TAXABLE WAGES FOR THE QUARTER 0.9% TIMES per employee per calendar year) (F3) SDI EMPLOYEE CONTRIBUTIONS WITHHELD = 0.00 G. CALIFORNIA PERSONAL INCOME TAX (PIT) WITHHELD H SUBTOTAL (Add Items D3, E2, F3, and G) 0.00 L LESS: CONTRIBUTIONS AND WITHHOLDINGS PAID FOR THE QUARTER (DO NOT INCLUDE PENALTY AND INTEREST PAYMENTS) TOTAL TAXES DUE OR OVERPAID (Item H minus Item I) 0.00 If amount due, prepare a Payroll Tax Deposit (DE 88), include the correct payment quarter, and mail to: Employment Development Department, P.O. Box 828276 Sacramento, CA 94230-6276. NOTE: Do not mail payments along with the DE 9 and Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C), as this may delay processing and result in erroneous penalty and interest charges. Mandatory Electronic Funds Transfer (EFT) filers must remit all SDMPIT deposits by EFT to avoid a noncompliance penalty K. I declare that the above, to the best of my knowledge and belief is true and correct. If a refund was claimed, a reasonable effort was made to refund any erroneous deductions to the affected employee(s). Phone (put area code in loft cel in Data ( m Signature Title ed (XXX) Style) Samantha Pepoles SIGN AND MAIL TO: State of California/ Employment Development Department/P.O.Box 949071/West Sacramento CA 95798-9071 DE 9 Rev. 147-14) (INTERNET) Page 1 of 2 Fast, Easy, and Convenient Visit EDD's Web site at www.edd.ca.gov THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM IT SELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL 2019 Employment QUARTERLY CONTRIBUTION (EDD) Development Department RETURN AND REPORT OF WAGES TOITOIIIIII State of California REMINDER: File your DE-9 and DE-9C together. 00090112 PLEASE TYPE THIS FORM ---DO NOT ALTER PREPRINTED INFORMATION DELINQUENT IF YR OTR NOT POSTMARKED QUARTER ENDED 7/6/2018 DUE 07/15/2018 JOR RECEIVED 18 2 EMPLOYER ACCOUNT NO. 999-9999-9 Name: Veryclear Glassware Address (Line 1): 23051 Old Redwood Highway DO NOT ALTER THIS AREA Address (Line 2): DEPT. USE ONLY FEIN 78-7654398 A. NO WAGES PAID THIS QUARTER B. OUT OF BUSINESSINO EMPLOYEES OUT OF BUSINESS DATE ADDITIONAL FEINS C. TOTAL SUBJECT WAGES PAID THIS QUARTER D. UNEMPLOYMENT INSURANCE (UI) (Total Employee Wages up to $ (D1) UI Rate (D2) UI TAXABLE WAGES FOR THE QUARTER 5.4% TIMES 148,538.40 299,423.00 per employee per calendar year) (D3) UI CONTRIBUTIONS 0.00 E. EMPLOYMENT TRAINING TAX (ETT) (E1) ETT RATE 0.1% 1 TIMES TIMES UI Taxable Wages for the Quarter (E2) ETT CONTRIBUTIONS 0.00 (D2) F. STATE DISABILITY INSURANCE (SDI) (Total Employee Wages up to $ (F1) SDI Rate (F2) SDI TAXABLE WAGES FOR THE QUARTER 0.9% TIMES per employee per calendar year) (F3) SDI EMPLOYEE CONTRIBUTIONS WITHHELD 0.00 D. UNEMPLOYMENT INSURANCE (UI) (Total Employee Wages up to $ (D11 UI Rate (D2) UI TAXABLE WAGES FOR THE QUARTER 5.4% TIMES 148,538.40 per employee per calendar year) (D3) UI CONTRIBUTIONS 0.00 E. EMPLOYMENT TRAINING TAX (ETT) (E1) ETT RATE 0.1% 1 TIMES UI Taxable Wages for the Quarter (D2) (E2) ETT CONTRIBUTIONS 0.00 E STATE DISABILITY INSURANCE (SDI) (Total Employee Wages up to $ (F1) SDI Rate (F2) SDI TAXABLE WAGES FOR THE QUARTER 0.9% TIMES per employee per calendar year) (F3) SDI EMPLOYEE CONTRIBUTIONS WITHHELD = 0.00 G. CALIFORNIA PERSONAL INCOME TAX (PIT) WITHHELD H SUBTOTAL (Add Items D3, E2, F3, and G) 0.00 L LESS: CONTRIBUTIONS AND WITHHOLDINGS PAID FOR THE QUARTER (DO NOT INCLUDE PENALTY AND INTEREST PAYMENTS) TOTAL TAXES DUE OR OVERPAID (Item H minus Item I) 0.00 If amount due, prepare a Payroll Tax Deposit (DE 88), include the correct payment quarter, and mail to: Employment Development Department, P.O. Box 828276 Sacramento, CA 94230-6276. NOTE: Do not mail payments along with the DE 9 and Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C), as this may delay processing and result in erroneous penalty and interest charges. Mandatory Electronic Funds Transfer (EFT) filers must remit all SDMPIT deposits by EFT to avoid a noncompliance penalty K. I declare that the above, to the best of my knowledge and belief is true and correct. If a refund was claimed, a reasonable effort was made to refund any erroneous deductions to the affected employee(s). Phone (put area code in loft cel in Data ( m Signature Title ed (XXX) Style) Samantha Pepoles SIGN AND MAIL TO: State of California/ Employment Development Department/P.O.Box 949071/West Sacramento CA 95798-9071 DE 9 Rev. 147-14) (INTERNET) Page 1 of 2 Fast, Easy, and Convenient Visit EDD's Web site at www.edd.ca.gov THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM IT SELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL 2019