1. What taxes are employers accounting for that increase the debit to Payroll Tax Expense?

2. Explain the deposit requirement for federal unemployment tax.

3. What is the purpose of Form 941? How often is it prepared, and what are the due dates?

4. How many copies are made of a Form W-2? Who uses the copies of the W-2 form?

5. What is the purpose of Form 940? How often is it prepared, and what is the due date?

6. Generally, what is the time schedule for payment of workers compensation insurance premiums?

7. Explain the advantage of establishing a tax calendar.

8. Explain how payroll fraud can be prevented.