1. LESSON 13-3
Reporting Withholding And
Payroll Taxes
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2. EMPLOYER ANNUAL REPORT TO
EMPLOYEES OF TAXES WITHHELD
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
2
page 378
LESSON 13-3

3. 3
EMPLOYER’S QUARTERLY FEDERAL
TAX RETURN
(continued on next slide)
page 379
1
2
1. Heading
2. Number of employees
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-3

4. 4
EMPLOYER’S QUARTERLY FEDERAL
TAX RETURN
(continued on next slide)
page 379
3
4
6
5
7
3. Total quarterly earnings
4. Income tax withheld
5. Employee and employer social
security and Medicare taxes
6. Social security plus Medicare
taxes
7. Total taxes
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-3

5. 5
EMPLOYER’S QUARTERLY FEDERAL
TAX RETURN
(continued from previous slide)
8
8
8. Total taxes for each month
8
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9. Total taxes
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-3

6. 6
EMPLOYER ANNUAL REPORTING OF
PAYROLL TAXES
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 381
LESSON 13-3

7. 6
EMPLOYER ANNUAL REPORTING OF
PAYROLL TAXES
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 381
LESSON 13-3