Chapter 13 Matching Test

State unemployment tax

A state ta used to pay benefits to unemployed workers is

quarterly

Each employer must file a federal tax return showing the federal income tax and social security and Medicare taxes due the government

January 31 of the following year

Employers are required to furnish each employee with an annual statement of earnings and withholdings before

during the month following each calendar quarter

In general, employers are required to pay state unemployment taxes

Salary Expense

The entry to journalize paying a semimonthly payroll less deductions for employee income tax, social security and Medicare tax, and U.S. Savings Bonds is a credit to Cash and the liability accounts and a debit to

a check

The source document for paying employee income tax and social security and Medicare tax is

a check

The source document for paying state unemployment tax is

unemployment taxable earnings

The total earnings subject to federal unemployment tax is referred to as

Liabilities

Until the amounts withheld from employee salaries are paid by the employer, they are recorded as