2017 income tax fundamentals chapter 9

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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


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