The information listed below refers to the employees of Lemonica Company for the year ended December 31, 2016. The wages are separated into the quarters in which they were paid to the individual employees.

For 2016, State D's contribution rate for Lemonica Company, based on the experience-rating system of the state, was 2.8% of the first $7,000 of each employee's earnings. The state tax returns are due one month after the end of each calendar quarter. During 2016, the company paid $2,214.80 of contributions to State D's unemployment fund.
Employer's phone number: (613) 555-0029. Employer's State D reporting number: 00596.
Using the forms supplied on pages 5-42 to 5-44, complete the following for 2016:
a. Date and amount of the FUTA tax payment for the fourth quarter of 2016 (State D is not a credit reduction state).
Tax Payment:
Date _____________ Amount $____________
b. Employer's Report for Unemployment Compensation, State D-4th quarter only. Item 1 is the number of employees employed in the pay period that includes the 12th of each month in the quarter. For Lemonica Company, the number of employees is eight in October, seven in November, and eight in December. All employees earned 13 credit weeks during the last quarter except for Rooks (8) and Tyler (9).

c. Employer's Annual Federal Unemployment (FUTA) Tax Return-Form 940
Indicate on each form the date that the form should be submitted and the amount of money that must be paid. The president of the company prepares and signs all tax forms.

Transcribed Image Text:

Name 4th Qtr 000-00-00015,800 5,0005,000$ 5,200 13,400 2,400 11,700 Kenneth N. George (Manager)000-00-652313,60014,000 14,500 15,000 Social Security # 1st Qtr. 2nd Qtr. | 3rd Qtr. | Total 21,000 53,200 9,000 46,700 57,100 5,000 22,800 Daniel M. English (Foreman).000-00-000313,00013,400 13,400 2,300 11,700 11,700 Ruth A. Small 000-00-1998 000-00-7413 11,60011 2,000 2,300 1,600 11,400 Bertram A. Gompers (President)000-00-101424,50025,000 25,500 26,300 101,300 1,700 1,700 Mavis R. Jones....000-00-6789 Marshall T. McCoy.. 000-00-3334 11,400 Arthur S. Mary R. Bastian Klaus C. Werner Kathy T. Tyler 000-00-7277 000-00-8111 000-00-2623 000-00-3534 4,100 32,600 9,800 23,000 $93,80095,90097,800 98,100 385,600 700 8,200 2,500 1,700 8,200 2,500 11,300 1,700 8,200 2,500 11,700 8,000 2,300 Totals OTRYEAR 4/2017 State D Form UC-2 REV 02-14, Employer's Roport for Unemployment Compensation Read Instrucions-Answer Esch llem DUE DATE 01/31/2017 Signature cortfes that the info aion onlainad eren is true and comect to the best of the signers 10, SIGN HERE-DO NOT P 00596 1 Lemonica Company 123 Swamp Road Pikesville, D State 10777-2017 State D Form UC-2A, Employer's Quarterty Report ot Wages Pald to Each Employes hand prihtd prh 00 Hand weitte n Typed Employer Sate D Chadk uaar and yarQuater ending date doit OYY Employer name 21712312017 00596 12/31/2017 2. Toti number of 3Tota number of amployas isted 4 pages in tis report in ibars 8 an all pages of F ar m UC2A Plantnunber if approved wagea, MUST au dr ibann agree with tem 2 on UC-2 11 an all pages o and the sum pages of Fomm UC-2A 6. Fil in this drcle ityou wouldikete Depatment to prapint your enployee's & SSNs on Fom UC-2A next 9. wages paid this Example: 12345600 List any addtional employees on cont ruatian shants in the requied fomat ae inatructions) 11. Total gross wages for this page: 12 Total number of employees for this page 13 Pageof_ Fom 940 for 20-: Employer's Annual Federal Unemployment (FUTA) Tax Return OMB No. 1646-0028 Employor ldontaticatton numba EIN Type of Return Chookl that app y your trads namaj LEMONICA a. Amended b. Suocessor employer Trade name #any 123 SHAMP ROAID d. Final: Business dlosed or stopped paying wages Instructions and prior-year available at www.irs.gow orms are PIKESVILLE City anign country rama Foragn Read the Part 1: Instructions before this form. Please type or print within the boxes. Tell us about return. If any line does NOT leave it blank 1a f you had to pay state unemployment tax In one state only, enter the state abbrevlation. a 1b If you had to pay state unemployment tax In more than one state, you are a multi-state Check here. Check here. 2 Part 2 3 4 If you pald wages In a state that is subject to CREDIT REDUCTION ScheduleA FUTA tax before for 20--.If any line does NOT leave it blank. Total payments to all employees Payments exempt from FUTA tax Check al that apply: 4aFringe benefits Total of payments made to each employee In excess of Retirement/Pension other Group-terrn ire Insurance 4dDependent care 5 $7,000 6 Subtotal ine 4 +line 5-line 6 7 Total taxable FUTA wages (lne 3-line 8-Ine 7) (see Instructions 8 FUTA tax before adjustments (line 7x.006-Ine 8) Part 3: Determine If ALL of the taxable FUTA wages you pald were excluded trom state unemployment tax, multiply lIne 7 by.054 (ine 7 x.054- Ine 9. Go to lne 12 If any line does N leave it blank. 9 10 sOME of the taxable FUTA wages you pald were excluded from state unemployment tax, OR you pald ANY state unemployment tax late (after the due date for filling Form 940) complete the worksheet In the Instructions. Enter the amount trom Ine 7 of the worksheet 10 11 If credlt reduction apples, enter the total from Schedule A (Form 940) Part 4: 12 Total FUTA tax after adjustments (lnes 8 +9+10+11 - lne 12 13 FUTA tax deposited for the year, including any overpayment applled from a prior year13 FUTA tax and balance due or t for 20-. I line does NOT leave it blank 12 14 Balance due [f Ine 12 is more than lne 13, enter the excess on line 14.) It Ine 14 is more than $500, you must deposit your tax. If line 14 Is $500 or less, you may pay with this return (see Instructons) 14 15 Overpayment if Ine 13 is more than line 12, enter the excess on line 15 and check a box below.) 15 You MUST complete both pages of this form and SIGN It. check one: Apply to next retum. Send a retund Next For Privacy Act and Paperwork Reduction Act Notioe, see the back of Form 940-V, Payment Voucher Cat No. 112340 Form 940 p014) Name (hot your trado namaj Part 5: 16 Report the amount of your FUTA tax llablty for each quarter, do NOT enter the amount you deposlted. If you had no llablity for LEMONICA COMPANY 00-0006421 r FUTA tax I if line 12 is more than $500. If not, go to Part 6. a quarter, leave the line blank 16a 1st quarter January 1 -March 31) 16b 2nd quarter (April 1-June 30) 16c 3rd quarter (July 1 - Septermber 30) 16d 4th quarter (October 1-December 31) 16a 16b 16c 160 17 Total tax llablility for the year (lines 16a+18b+16C+16d-Ine 17) 17 Part 6: Total must equal line 12. with Do you want to allow an employee, a pald tax preparer, or another person to discuss this return with the IRS? See the Instructions for detalls Yes.Dasignee's name and phone number Select a 5-digit Personal Identification Number (PIN to use when talking to IRS Part 7: of this form and SIGN it. Under penalties of pertury, I declare that I have examined this retum, Including accompanying schedules and statements, and to the best of my knowladge and bellet, It is true, correct, and complete, and that no part of any payment made to a state unemployment tund claimed as a credt was, or ls to be, deducted from the payments made to employees. Declaration of preparer (other than taxpayer Is based on all Information of which preparer has any knowiedge. Print your name here Sign your name here Print your ttle here Best daytime phone Paid Preparer Use Only Check if you are self-employed Preparer's name PTIN Date Flrm's name (or yours If selr-employed Phone City ZIP Form 940 (2014