Publication 5258 - Federal Tax Deposits Page 6

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The ABCs of Federal Tax Deposits
practical exercise one
1 Which of the following are “trust fund” taxes?
A. Withheld income taxes
B. Employer’s portion of social security and Medicare tax
C. Employee’s portion of social security and Medicare tax
D. A and B
E. A and C
F. B and C
2 The trust fund portion of tax deposits belong to:
A. Stockholders
B. Business Owner
C. Customers
D. Employees
6

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