10. Which of the following factors is a consideration of the § 530 relief regarding the employment taxes that should have been paid by the employer? a.The employer has, at times, treated the workers as independent contractors. b.Workplace fringe benefits are not available. c.The employer has decided it is more profitable to not treat the workers as employees. d.The employer filed a Form 1099–NEC for each worker. e.Reasonable basis includes reliance on the advice of a tax accountant.

If an employer does not deduct taxes and contribution from an employee. The employee has the ultimate responsibility to pay the taxes to the Revenue and the Revenue will penalize the employee.  true or false

. If a fringe benefit involves a deduction from employee pay, which of the following is true? A. Employers may only offer the benefit to certain classes of employees. B. The employee must enroll in direct deposit for their pay. C. The fringe benefit must be subject to income tax. D. The amount of the deduction must be listed on the employee's pay advice. 2. The ________ determines when benefit amounts should be withheld from employee pay. A. employee B. employer C. IRS D. State in which the business is conducted

Identify the following statement that is false.   a. If an employer is not required to withhold income taxes from an employee’s wages, the wages are not taxable to the employee.   b. In certain situations, income tax withholding by an employer is voluntary.   c. An employer must deposit with the government an amount of FICA tax that is twice the amount withheld from the employee’s salary (i.e., the employee’s and employer’s shares).   d. If an excess amount of FICA is withheld for an employee because the employee has multiple jobs, the employee may claim a credit for the excess amount withheld on his or her income tax return.