SECTION 6: WITHHOLDING TAXES

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Across
  1. 3. Compensation paid in addition to regular wages such as bonuses, commissions, or severance.
  2. 8. An IRS notice specifying the maximum withholding allowances an employee may claim.
  3. 9. Income tax withholding required on certain payments when the payee fails to provide a correct taxpayer identification number.
  4. 10. Law requiring self-employed individuals to pay both the employer and employee portions of Social Security and Medicare taxes.
  5. 12. An individual who meets residency tests and is taxed similarly to U.S. citizens.
  6. 15. Federal hospital insurance program funded through the Medicare portion of FICA.
  7. 16. Federal income tax withheld from employee wages.
  8. 17. State income tax withheld from employee wages.
  9. 21. The combined Social Security and Medicare taxes imposed on employees and employers.
  10. 23. A method for determining federal income tax withholding using wage range tables.
  11. 24. The employee’s withholding certificate used to determine federal income tax withholding amounts.
  12. 25. A 0.9 percent tax withheld from employee wages exceeding the annual threshold.
  13. 26. An SSA online service that allows employers to verify employee names and Social Security numbers.
  14. 28. The Social Security portion of FICA providing retirement, survivor, and disability benefits.
  15. 29. An individual who does not meet U.S. residency tests and is taxed only on U.S.-source income.
  16. 32. A federal or state form completed by an employee to indicate withholding adjustments.
  17. 34. Government employees subject only to the Medicare portion of FICA.
Down
  1. 1. One related corporation designated to pay employees working for multiple related entities for FICA and FUTA purposes.
  2. 2. The process of deducting taxes from employee wages for payment to tax authorities.
  3. 4. A method for calculating federal income tax withholding using tax rate tables and wage amounts.
  4. 5. A state or local governmental unit or political subdivision that employs workers.
  5. 6. Federal law establishing a retirement system for railroad employees similar to Social Security.
  6. 7. An IRS rule that considers wages paid when the employee has access to them without substantial limitations or restrictions.
  7. 11. A code received through SSN verification indicating whether the SSN holder is deceased.
  8. 13. Corporations with common ownership that may be treated as a single employer for certain tax purposes.
  9. 14. Federal income tax withheld from employee wages when paid.
  10. 18. The maximum amount of wages subject to Social Security or unemployment taxes.
  11. 19. The Old Age, Survivors, and Disability Insurance component of FICA.
  12. 20. A fixed percentage withholding method applied to supplemental wages under certain conditions.
  13. 22. Agreements between states allowing employees to pay income tax only to their state of residence.
  14. 26. An individual’s taxpayer identification number issued by the Social Security Administration consisting of nine digits.
  15. 27. A tax reporting identification number issued to individuals who are not eligible for a Social Security number.
  16. 30. The hospital insurance portion of Medicare taxes.
  17. 31. A federal tax credit available to eligible low-income employees that may be claimed when filing a tax return.
  18. 33. A taxpayer identification number such as a Social Security number or employer identification number.