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o.T. rate $10.54 × 1.5-$15.81 Also, use the minimum hourly wage of $7.25 in solv

ID: 2581599 • Letter: O

Question

o.T. rate $10.54 × 1.5-$15.81 Also, use the minimum hourly wage of $7.25 in solving these problems and all that follow "Employee HI: plus an additional 0.9% on wages over $200,000. Also applicable to self-employed. Example 3-4 George Talbot receives wages amounting to $93,500. His net earnings from self- emp of his earnings in determining taxable self-employment income for OASDI taxes loyment amount to $28,600. Talbot must count $25,000 FICA Taxable Wage Base Wages Received Taxable Self - Employment Income $118,500 $93,500 $25,000 %) Ralph Henwood was paid a salary of $64,600 during 20- by Odesto Company. In addition, during the year Henwood started his own public accountant and reported a net business income of $60,000 on his income tax return for 20-. Compute the following a. The amount of FICA taxes that was withheld from his earnings during 20- by Odesto Company HI b. Henwood's self-employment taxes on the income derived from the public accounting business for 20-. HI 40 PM

Explanation / Answer

FICA taxable Wage Base - wages Received = Taxable self employment income 118,500 - 64,600 = 53,900 a Wages received Tax rate Amount OASDI 64600 6.20% $ 4,005.20 HI 64600 1.45% $     936.70 $ 4,941.90 b Selfemployment income Tax rate Amount OASDI 53900 12.40% $ 6,683.60 HI 60000 2.90% $ 1,740.00 $ 8,423.60 Only OASDI has limit of $118,500, HI has no limit, and tax rate on self employment is just double of wage tax rate since employer portion also to be deducted in case of self employment.