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Rounding Differences with the Employee and Employer Amounts of FICA

Question 46

Multiple Choice

Rounding differences with the employee and employer amounts of FICA taxes are handled on the 941 report by:


A) Any differences are paid in or refunded as appropriate
B) Line 7 accommodates fraction differences, which accommodates rounding
C) When differences occur, the numbers are adjusted before the report to balance
D) None of the above

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