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use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages. John Ger

ID: 2497957 • Letter: U

Question

use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages. John Gercke is an employee of The Woolson Company. During the first part of the year, he earned $6,800 while working in State A. For the remainder of the year, the company transferred him to State B where he earned $16,500. The Woolson Company’s tax rate in State A is 4.2%, and in State B it is 3.15% on the first $7,000. Assuming that reciprocal arrangements exist between the two states, determine the SUTA tax that the company paid to: a. State A________________________ b.

State B _________________

Explanation / Answer

John will have to pay FUTA tax on 6800 in State A.

State A: $6800 x 4.2% = $285.60

John will have to pay taxes on remaining 200 (7000-6800) in State B:

State B: $200 x 3.15% = $6.30