1. © 2014 Cengage Learning. All Rights Reserved.
Learning Objectives
LO4 Prepare selected payroll tax reports.
© 2014 Cengage Learning. All Rights Reserved.

2. Employer Annual Report to Employees of Taxes Withheld
Lesson 13-3
Employer Annual Report to Employees of Taxes Withheld
LO4

3. Employer’s Quarterly Federal Tax Return
Lesson 13-3
Employer’s Quarterly Federal Tax Return
LO4
Heading 1
Number of Employees 2
Total Quarterly Earnings 3
Income Tax Withheld 4
Employee and Employer Social Security and Medicare Taxes 5
Total Employee and Employer Social Security and Medicare Taxes 6
Total Taxes 7

4. Employer’s Quarterly Federal Tax Return
Lesson 13-3
Employer’s Quarterly Federal Tax Return
LO4
State Abbreviation 8
Monthly Schedule Depositor 9
Monthly Deposits 10
Total Deposits 11

5. Employer Annual Reporting of Payroll Taxes
Lesson 13-3
Employer Annual Reporting of Payroll Taxes
LO4

6. Lesson 13-3 Audit Your Understanding
1. When must employers furnish a W-2 statement to their employees?
ANSWER
By January 31 of the following year

7. Lesson 13-3 Audit Your Understanding
2. What taxes are included in the quarterly federal tax return filed by the employer?
ANSWER
Federal income tax
Social security tax
Medicare tax