Across
- 2. pay any payment made to individuals because of their personal injury or sickness that does not constitute wages
- 3. the excess of the amount of employment taxes required to be deposited over the amount deposited on or before the last date prescribed for the deposit
- 5. the block of time, consisting of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year, used to determine if an employer is a monthly or a semiweekly depositor
- 6. any service performed by employees for their employer, regardless of the citizenship or residence of either
- 7. the expenses that an employer pays for an employee’s education, such as tuition, fees, and payments for books, supplies, and equipment
Down
- 1. the maximum amount of wages during a calendar year that is subject to a particular tax, such as FICA
- 2. rule that determines if an employer has satisfied the deposit obligation by having no shortfall that exceeds $100 or 2 percent of the amount of employment taxes required to be deposited
- 4. an entity defined by law as an individual, a trust or estate, a partnership, or a corporation
- 7. also known as a Federal Tax Identification Number, and is used to identify a business entity
- 8. any person or organization who employs one or more individuals for the performance of services, unless such services or employment are specifically excepted by law