Since the SUTA rates changes are made at the end of each year, the available 2022 rates were used for FUTA and SUTA.

Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers.

The information listed below refers to the employees of Brennan Company for the year ended December 31, 20--. The wages are separated into the quarters in which they were paid to the individual employees.

Name		Social Security #			1st Qtr.			2nd Qtr.			3rd Qtr.			4th Qtr.			Total
May S. Sun			000-00-0001			$-0-			$6,100			$6,300			$4,100			$16,500
David R. Maro (Foreman)			000-00-0003			4,000			3,800			4,200			4,700			16,700
Randy A. Wade			000-00-1998			2,900			2,700			2,900			3,200			11,700
Hilary B. Cahn			000-00-7413			3,800			4,100			4,900			5,500			18,300
Paul C. Morse (Manager)			000-00-6523			9,000			8,800			9,500			10,000			37,300
Morrie T. Black			000-00-6789			6,500			4,100			-0-			-0-			10,600
Kelly K. Woods			000-00-3334			2,500			2,300			1,900			1,800			8,500
Terry M. Brennan (President)			000-00-1014			15,000			14,700			15,500			16,900			62,100
Art A. Mintz			000-00-7277			-0-			-0-			7,000			9,800			16,800
Megan T. Rudolph			000-00-8111			8,800			8,400			8,900			-0-			26,100
Kurt A. Weiner			000-00-2623			-0-			7,500			7,700			8,400			23,600
Ryan C. Harrow			000-00-3534			5,300			5,700			6,100			2,400			19,500
	Totals					$57,800			$68,200			$74,900			$66,800			$267,700

For 20--, State D's contribution rate for Brennan Company, based on the experience-rating system of the state, was 3.6% 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 20--, the company paid $3,024.00 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 below, complete the following for 20--. Indicate on each form the date that the form should be electronically submitted and the amount of money that must be paid.

a. The last payment of the year is used to pay the FUTA tax for the fourth quarter of 20-- (the first three-quarters' liability was more than the $500 threshold). State D is not a credit reduction state. Enter the date in mm/dd/yyyy format. Hint: There's only one employee who has not capped.

Tax Payment:

Date

1/31/20203/31/20201/31/20--3/31/20--1/31/20--

Amount

$fill in the blank 2

b. Employer's Report for Unemployment Compensation, State D4th 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 Brennan Company, the number of employees is ten in October, nine in November, and eight in December. All employees earned 13 credit weeks during the last quarter except for Sun (8) and Harrow (9).

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. If an input box does not require an entry, leave it blank. If an amount is zero, enter "0".

Hint: Check calendar for 20--.