Question

Lauprechta Inc. Company has the following employees on payroll: Semimonthly Payroll Withholding Allowances Marital Status Naila $ 5,800 4 Married Wilfred $ 5,000 3 Married Byron $ 3,200 1 Single Annie $ 3,600 2 Single

Prepare Form 941 including Schedule B for the second quarter of 2018. Assume that the payroll is consistent every pay period beginning in April through June 30, that pay days are the 15th and the last day of the month, and that all tax deposits were made on a timely basis as required. Lauprechta Inc.'s Employer Identification Number (EIN) is 36-1238975, and its address is 1825 Elkhart Way, Columbus, GA 31904.

Answer 1

Below Question , completely based on Tax rate applicable relates to Single , Married + in General  

Employee	Semi Monthly Payroll ($)C	Withholding Allowance-A	Withholding Allowance $-B-A*$172.9=D	Derived Balance(C-D)$=E	Marital Status	Federal Withholding Tax $- Working Note1=M	Social Security tax $(C*12.4%)=N	Medicare tax $(C*2.9%)=O	Total Taxes Withheld$=Sum of M-O)
Naila	5,800	4	692	5,108	M	1,14,501	719	168	1,15,388
Wilfred	5,000	3	519	4,481	M	63,300	620	145	64,065
Byron	3,200	1	173	3,027	S	51,458	397	93	51,948
Annie	3,600	2	346	3,254	S	60,732	446	104	61,283
Working Note -1
How to derive Federal Withholding Tax
	Marital Status
Naila	M	371.12*(E-3706)*22%		1,14,501
Wilfred	M	371.12*(E-3706)*22%		63,300
Byron	S	185.62*(E-1767)*22%		51,458
Annie	S	185.62*(E-1767)*22%		60,732