Prior to the current period, Omar Phipps had earnings subject to Social Security tax of $115,800. This week, Omar has gross earnings of $2,025 and contributes $90 to a dependent-care flexible spending account. His earnings subject to Social Security tax during the current week are $_____?

Jason Chen owns a business called Chen Home Building. He does his banking at Citizens National Bank in Seattle, Washington. The amounts in his general ledger for payroll taxes and the employees' withholding of Social Security, Medicare, and federal income tax payable as of April 15 of the current year are as follows: Social Security tax payable (includes both employer and employee) $11,250 Medicare tax payable (includes both employer and employee) 2,625 FUTA tax payable 660 SUTA tax payable 3,850 Employee income tax payable 5,860 Journalize the quarterly payment of the employee federal income taxes and Social Security and Medicare taxes on April 15, 20--, and the payments of the FUTA and SUTA taxes on April 30, 20--. Page:     DATE ACCOUNT TITLE DOC. NO. POST. REF. DEBIT CREDIT   1 20--Apr. 15           1 2             2 3             3 4             4 5   Deposit of employee federal income tax and Social Security and Medicare taxes         5 6…

Mark's gross annual salary is $64,891 with biweekly paychecks. If he is married and has 3 dependent children, compute the biweekly withholding his employer will send to the IRS. Use the following information: • Biweekly allowance: $165.38 per person.

Richard Gaziano is a manager for Health Care, Incorporated. Health Care deducts Social Security, Medicare, and FIT (by percentage method) from his earnings. Assume a rate of 6.2% on $142, 800 for Social Security and 1.45% for Medicare. Before this payroll, Richard is $1,000 below the maximum level for Social Security earnings. Richard is married, filing jointly and is paid weekly. What is Richard's net pay for the week if he earns $1,750? (Use Table 9.1).