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