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D. Employment Tax Returns
Petitioner timely filed Forms 941 (Employer’s Quarterly
Federal Tax Return) for the calendar quarters of 1994, 1995, and
1996.
On its Form 941 for the fourth quarter of 1994, petitioner
included in the line for “Total wages and tips subject to
withholding plus other compensation” the $2,000 reported as wages
on the Form W-2 issued to Mr. Barron for 1994. Similarly, in
each of the lines for “Taxable social security wages” and
“Taxable Medicare wages and tips”, petitioner included the
$2,000. Finally, the amount reported by petitioner as “Total
taxes” for the quarter included the Social Security and Medicare
taxes withheld from Mr. Barron’s wages.
Except for the $2,000 reported as wages on the Form W-2
issued to Mr. Barron for 1994, which amount was reported on Form
941 for the fourth quarter of 1994, petitioner did not include
any amount in respect of Mr. Barron on Form 941 for any calendar
quarter of 1994, 1995, or 1996.
Petitioner also timely filed Forms 940 (Employer’s Annual
Federal Unemployment (FUTA) Tax Return) for 1994, 1995, and 1996.
On its Form 940 for 1994, petitioner included in the line
for “Total taxable wages” the $2,000 reported as wages on the
3(...continued)
n.5, 552 (9th Cir. 1995).
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