This document discusses paying payroll taxes for businesses. It provides instructions on how to pay employee income tax withholding, Social Security tax, and Medicare tax using Form 8109. It also describes how to journalize the payment of these payroll tax liabilities. Additionally, it covers paying federal and state unemployment tax liabilities and journalizing those payments. The document concludes with a terms review section defining the lookback period.

1. LESSON 13-4
Paying Withholding and
Payroll Taxes
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2. PAYING THE LIABILITY FOR EMPLOYEE 2
INCOME TAX, SOCIAL SECURITY TAX, AND
MEDICARE TAX
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 383
LESSON 13-4

3. FORM 8109,
FEDERAL DEPOSIT COUPON
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
3
page 384
LESSON 13-4

4. 4
JOURNALIZING PAYMENT OF LIABILITY FOR
EMPLOYEE INCOME TAX, SOCIAL SECURITY
TAX, AND MEDICARE TAX
page 385
January 15. Paid cash for liability for employee income tax,
$757.00; social security tax, $1,451.38; and Medicare tax, $339.42;
total, $2,547.80. Check No. 347.
1
5
3
2
1. Write the date.
2. Write the titles of the three
accounts debited.
4
3. Write the check number.
4. Write the debit amounts.
5. Write the amount of the credit.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-4

5. PAYING THE LIABILITY FOR
FEDERAL UNEMPLOYMENT TAX
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
5
page 386
LESSON 13-4

6. 6
JOURNALIZING PAYMENT OF LIABILITY
FOR FEDERAL UNEMPLOYMENT TAX
page 387
January 31. Paid cash for federal unemployment tax liability for
quarter ended December 31, $34.60. Check No. 367.
1
2
3
4
5
1. Write the date.
2. Write the title of the account debited.
3. Write the check number.
4. Write the debit amount.
5. Write the amount of the credit to Cash.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-4

7. 7
JOURNALIZING PAYMENT OF LIABILITY
FOR STATE UNEMPLOYMENT TAX
page 387
January 31. Paid cash for state unemployment tax liability for
quarter ended December 31, $233.55. Check No. 368.
1
2
3
4
5
1. Date
2. Account debited
3. Check number
4. Debit amount
5. Credit amount
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-4

8. 8
TERMS REVIEW
page 389
 lookback period
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-4