Chapter 9: Withholding, Estimated Payments, and Payroll Taxes Chapter Contents
Chapter 9 Withholding, Estimated Payments, and Payroll Taxes Chapter Introduction 91 Withholding Methods 91a Computing Income Tax Withholding 91b Pension and Deferred Income 91c Tip Reporting 91d Backup Withholding 92 Estimated Payments 93 The FICA Tax 93a Overpayment of Social Security Taxes 94 Federal Tax Deposit System 95 Employer Reporting Requirements 95a Form W2G 95b Information Returns 96 SelfEmployment Tax 97 The FUTA Tax 98 The Nanny Tax 99 Computing the 0.9 Percent Medicare Surtax for HighIncome Taxpayers 99a Employees 99b SelfEmployed Taxpayers Questions and Problems Key Terms Key Points Group 1: Multiple Choice Questions Group 2: Problems Group 3: Writing Assignment 1/2