Question

Paul Mickey operates a small business (employer identification number 34-1231234) located at 981 Nob Hill Blvd., Yakima, WA 98902. His payroll records for the first quarter of 2017 reflect the following:

Employee Emmy M. Jack F. Avery F. Tiffany Y.

Gross wages 3,000.00 1,450.00 1,700.00 4,200.00

Federal income tax withheld 180.00 27.00 49.00 278.00

FICA taxes 459.00 221.85 260.10 642.60

Paul is eligible to pay his withholding at the time he files his quarterly Form 941. Complete Form 941 for Paul for the first quarter of 2017. If your answer is zero, enter "0". Round your answers to two decimal places, if necessary.

Answer 1

if anyone operate a business and have employee working with you must need to file IRS Form 941.
the employer need to file this form in quarterly basis. As an employer, you are responsible for withholding federal income tax and other payroll taxes from each employee’s paycheck and remitting it to the IRS. Each Form 941 you file reports the total amount of tax you withheld during the quarter

When you calculate the amount to send to the IRS, in addition to federal income tax, the payment must reflect 6.2 percent of each employee’s wages, up to $128,400 in 2018.

in the given case gross wages of each employees are less than $128400 so paul have to pay zero amount for 1^st quarter of 2017 however he have to submit the form 941.