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Reporting Withholding and Payroll Taxes
1.
LESSON 13-3 Reporting Withholding
And Payroll Taxes CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
2.
EMPLOYER ANNUAL REPORT
TO EMPLOYEES OF TAXES WITHHELD CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 2 page 378 LESSON 13-3
3.
3 EMPLOYER’S QUARTERLY FEDERAL TAX
RETURN (continued on next slide) page 379 1 2 1. Heading 2. Number of employees CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-3
4.
4 EMPLOYER’S QUARTERLY FEDERAL TAX
RETURN (continued on next slide) page 379 3 4 6 5 7 3. Total quarterly earnings 4. Income tax withheld 5. Employee and employer social security and Medicare taxes 6. Social security plus Medicare taxes 7. Total taxes CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-3
5.
5 EMPLOYER’S QUARTERLY FEDERAL TAX
RETURN (continued from previous slide) 8 8 8. Total taxes for each month 8 page 379 9 9. Total taxes CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-3
6.
6 EMPLOYER ANNUAL REPORTING
OF PAYROLL TAXES CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 381 LESSON 13-3
7.
6 EMPLOYER ANNUAL REPORTING
OF PAYROLL TAXES CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 381 LESSON 13-3
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