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. Name Social Security # 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Robert G. Cramer . . . . . . . . . . . . 000-00-0001 $ 5,800 $ 5,000 $ 5,000 $ 5,200 $ 21,000
Daniel M. English (Foreman) . . . 000-00-0003 13,000 13,400 13,400 13,400 53,200
Ruth A. Small . . . . . . . . . . . . . . . 000-00-1998 2,000 2,300 2,300 2,400 9,000
Harry B. Klaus. . . . . . . . . . . . . . . 000-00-7413 11,600 11,700 11,700 11,700 46,700
Kenneth N. George (Manager) . . 000-00-6523 13,600 14,000 14,500 15,000 57,100
Mavis R. Jones . . . . . . . . . . . . . . 000-00-6789 1,600 1,700 1,700 -0- 5,000
Marshall T. McCoy. . . . . . . . . . . 000-00-3334 11,400 11,400 -0- -0- 22,800
Bertram A. Gompers (President) . 000-00-1014 24,500 25,000 25,500 26,300 101,300
Arthur S. Rooks. . . . . . . . . . . . . . 000-00-7277 -0- 700 1,700 1,700 4,100
Mary R. Bastian . . . . . . . . . . . . . 000-00-8111 8,000 8,200 8,200 8,200 32,600
Klaus C. Werner . . . . . . . . . . . . . 000-00-262 2,300 2,500 2,500 2,500 9,800
Kathy T. Tyler . . . . . . . . . . . . . . . 000-00-3534 -0- -0- 11,300 11,700 23,000
Totals . . . . . . . . . . . . . . . . . . . . $93,800 $95,900 97,800 $98,100 $385,600
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.