Once a person reaches the age of 65, social security taxes are not taken out of his or her paycheck. Page 3-2

If on any day during a deposit period an employer has accumulated $100,000 or more in undeposited employment taxes, the taxes must be deposited on the next banking day. Page 3-17

A child working for his father’s corporation is exempt from coverage under FICA.  Page 3-2

On Form 941, you can round to the nearest dollar.  Page 3-23

If an employee who left the company requests a W-2 before the end of the year, it must be furnished within 30 days of the request or the final wage payment (whichever is later). 

A monthly depositor’s employment taxes total $3,800 on Wednesday, March 31, 20–, the end of the calendar quarter. The taxes should be deposited on or before the following Tuesday (April 6).  Page 3-17

Taxable wages include bonuses and commissions.  Page 3-5

Unmarried persons are distinguished from married persons under both the percentage method and the wage-bracket method of withholding. 

Both the wage bracket method and the percentage method take into account a standard deduction, which is an amount of money used to reduce an individual’s adjusted gross income to arrive at taxable income.

Guar gum, locust bean gum, agar-agar, and carageenan are