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CHAPTER 9 Withholding, Estimated Payments &  Payroll Taxes 2011 Cengage Learning Income Tax Fundamentals  2011  Gerald E. Whittenburg  Martha Altus-Buller
Learning Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Withholding Methods ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Special Withholding Allowances ,[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Compute Withholding ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Withholding on Tips ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Backup Withholding ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Estimated Payments ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
FICA Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
FICA Example ,[object Object],[object Object],2011 Cengage Learning
Solution ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Overpayment of FICA Taxes ,[object Object],[object Object],[object Object],2011 Cengage Learning
Federal Tax Deposit System ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Federal Tax Deposit System ,[object Object],[object Object],[object Object],2011 Cengage Learning Note that if liability is less than $2,500, employer may skip monthly deposits and pay with Form 941
HIRE Act of 2010 ,[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Employer Reporting Requirements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Information Returns ,[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Self-Employment Tax  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
FUTA Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
The Nanny Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
The Nanny Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
The End 2011 Cengage Learning

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Chapter 9

  • 1. CHAPTER 9 Withholding, Estimated Payments & Payroll Taxes 2011 Cengage Learning Income Tax Fundamentals 2011 Gerald E. Whittenburg Martha Altus-Buller
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  • 22. The End 2011 Cengage Learning