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Bookkeeping For Dummies_6

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Tham khảo tài liệu 'bookkeeping for dummies_6', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | More free books @ www.BingEbook.com Chapter 11 Employer-Paid Taxes and Government Payroll Reporting 175 So this company only needs to pay 2 450 to the federal government in FUTA taxes. Any company paying more than 378 per employee to the state is only able to reduce its federal bill by the maximum of 378 per employee. So every employer pays at least 56 per employee into the Federal FUTA pool. Each year you must file IRS Form 940 or 940-EZ Employer s Annual Federal Unemployment FUTA Tax Return. Employers who only pay unemployment contributions to one state and also pay those taxes on time are able to file the shorter 940-EZ which is shown in Figure 11-1. Employers running businesses in the state of New York are excluded from using Form 940-EZ. You can find Form 940-EZ with its instructions online at www.irs.gov pub irs-pdf f940ez.pdf and Form 940 online at www.irs.gov pub irs-pdf f940.pdf. Figure 11-1 Employers report their FUTA tax on Form 940-EZ or Form 940. I Name as distinguished from trade name Calendar year You must k complete k this section F Employer identification number EIN Trade name f any City state and ZIP code Address number and street 2 3 8 9 5 6 Department of the Treasury Internal Revenue Service_ Employer s Annual Federal Unemployment FUTA Tax Return See the separate Instructions for Form 940-EZ for Information on completing this form. Fo 940-EZ Record of Quarte Liability for quarter I following. No if line 6 Is over 100. Total for year Answer the questions under Who May Use Form 940-EZ on page 2. If you cannot use Form 940-EZ you must use Form 940. A Enter the amount of contributions paid to your state unemployment fund see the separate instructions . . . B 1 Enter the name of the state where you have to pay contributiors. . 2 Enter your state reporting number as shown on your state unemployment tax return If you will not have to file returns In the future check here see Who Must File in separate instructions and complete and sign the return. If .