Instructions For Form Uct-6 - Employer'S Quarterly Report Page 2

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Example of Installment Option Calculations - Unemployment Tax
First Quarter
Second Quarter
Third Quarter
Final Installment
Fourth Quarter
In this example, the employer owes $1,000
unemployment tax for the 1st quarter of 2010, and is
choosing to make installment payments. He is also
UCT-6 and
UCT-6 and
UCT-6 and
Final
choosing to make installment payments for the 2nd
installment
installment
installment
installment
UCT-6 and full
and 3rd quarter, 2010. The employer must pay a $5
payment
payments
payments
payments
payment
fee in the 1st quarter.
04/30/2010
7/31/2010
10/31/2010
12/31/2010
01/31/2011
Tax Due
First Quarter
4 equal installment
$250
Jan/Feb/Mar
payments;
+ $5 fee
$250
$250
$250
(Tax Due: $1,000)
$1,000/4 = $250
= $255
Second Quarter
3 equal installment
April/May/June
payments;
$300
$300
$300
(Tax due: $900)
$900/3 = $300
Third Quarter
2 equal installment
July/Aug/Sept
payments;
$250
$250
(Tax due: $500)
$500/2 = $250
Fourth Quarter
No installment
Oct/Nov/Dec
option; tax payment
$300
(Tax due: $300)
due in full
$255
$550
$800
$800
$300
Total due:
*04/30/2010
7/31/2010
10/31/2010
12/31/2010
01/31/2011
Penalty After Date:
*You must file your UCT-6 Report, and pay the $5 fee and the first installment payment by the Penalty After Date to
participate in the Installment Program.

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