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Paycheck & Taxes
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26 Terms
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1
0% Mastered
1040
The U.S. Individual Income Tax Return form used to report annual income and calculate federal income tax liability.
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1099
A series of IRS tax forms used to report various types of non-employee income, such as income from freelance work.
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Capital Gains Tax
Imposed on profits from investments and sale of real estate properties.
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Deductions
Amounts subtracted from gross pay, including taxes and insurance premiums.
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Dependent
Someone you financially support who can be claimed on a tax return to reduce taxable income.
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Earned Income
Any income generated by working.
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Federal Insurance Contributions Act (FICA)
A federal law that requires employers to withhold taxes for Social Security and Medicare.
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Filing Status
A category that defines the type of tax return based on marital status.
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Gross Pay
The total amount of earnings before deductions.
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I-9
Form used by an employer to verify an employee's identity for employment eligibility.
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Income Tax
Taxes paid by employees to federal and state government through direct deduction.
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Inheritance / Estate Taxes
Paid on the transfer of properties from a deceased person to their heirs.
13
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Medicare
A federal health insurance program for people who are 65 or older and certain younger people.
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Net Pay
The amount of earnings remaining after all deductions; also known as 'take-home pay.'
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Pay Period
Recurring time frame for tracking work hours and calculating wages.
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Paycheck Stub
A document detailing earnings and withholdings attached to every paycheck.
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Payroll Tax
Federal and state taxes that employers must pay, based on a percentage of employee's salary.
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Property Tax
Levied upon real estate or personal properties; a government income source.
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Sales Tax
Commonly used by states and local governments to raise revenue.
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Sin Tax
Levied upon luxury goods or 'vice' items.
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Social Security
A federal program providing monthly benefits to retirees and disabled individuals.
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Tax Refund
An amount returned to a taxpayer who has overpaid taxes.
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Taxes
Mandatory contributions levied by governments to fund public services.
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W-2
A form reporting employee's annual wages and taxes withheld from their paycheck.
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W-4
A form indicating an employee's tax situation to determine tax withholding.
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Withholding
The portion of wages not included in paycheck because it goes to taxes.