@/Arpro Solutions “Tax Liability & Tax Reports”

1. Arpro Solutions, LLC Business owners must pay their payroll liabilities and file payroll tax reports promptly & accurately! Florida, U.S. @/Arpro® Solutions “Tax Liability & Tax Reports” Provided by Arpro Solutions, LLC

2. No Tax Forms Software, but an Integrated Platform with the CPA @/Arpro® is a program designed for companies that need efficiency, guarantees & management simplicity. Make your company’s data coherent, connected, and relevant! The trade policy of the solutions @/Arpro® offers many advantages by defining all the main business areas: accounting, invoicing, financial (cash-flow), warehouse, client relations, manufacturing, production, customizing & support. Provided by Arpro Solutions, LLC

3. Key Points • Even more … easy to use • Fully automated company accounting • Transfer data with CPAs fast and in a secure mode • All-in-one business management software and accounting • 2013-2016 Top-rated software • High level of detail • Customizations to individual customer needs • From the manufacturer to You • No contract or commitment • Affordable price/quality ratio @/Arpro® With all of the @/Arpro® solutions, there is no contract or commitment!!! You retain access to your company data file stored on your device(s), so long as the program is functioning. When you have paid for the license(s) to use, you will retain access to your company data file stored on your device(s), so long as the program is functioning. “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

4. How important is a CPA in the organization? A] CPAs are very, very important, a professional certification that adds value to any company. In terms of knowledge, skills and know-how, the CPA guarantees the accuracy of the data sent to the IRS. B] @/Arpro®, a management solution for the company that auto-calculates the data for the tax forms. A well-integrated system will not only reduce the energy consumption of the organization but will also allow for drilling-down into valuable customer data. “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

5. Tax Liability & Tax Reports • FICA (Federal Insurance Contributions Act) & Federal Income Taxes • Social security and Medicare taxes (employees and employers) • Employees’ federal income taxes • Payment is made at an authorized financial institution • Due by the 15th of every month • Large businesses pay every two weeks “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

6. FEDERAL INCOME TAXES After recording the month-end payroll and the employer payroll taxes, the taxpayer pays its payroll tax liabilities of $908.76, which include employees’ federal income taxes of $393.18, social security taxes of $417.80 and medicare taxes of $97.78 on the 15th of the following month. “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

7. STATE INCOME TAXES Each state determines how and when the payments are made and what reports are filled. For example taxpayer pays $348.13 to the state. “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

8. FEDERAL UNEMPLOYMENT TAXES Most businesses pay federal unemployment taxes quarterly. For example the taxpayer pays $129.60 to the federal government. “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

9. STATE UNEMPLOYMENT TAXES Generally paid on a quarterly basis. For example taxpayer pays $866.32 to the state. “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

10. OTHER PAYROLL LIABILITIES Employers pay the appropriate organizations for all voluntary deductions: • Insurance premiums • US Savings bonds • Union dues • Insurance • Charitable donations “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

11. PREPARING PAYROLL TAX REPORTS “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

12. WAGE AND TAX STATEMENT • Form W-2 • Summarizes an employees’ earnings and withholdings for the calendar year • Employees receive W-2 forms by January 31st • Assists employees in preparing personal taxes • 1 copy goes to the IRS, 2 copies to the employee, 1 copy to the employer • Various Reports VARIOUS REPORTS • Gross earnings • Federal income tax withheld • FICA taxes withheld • State and local income tax withheld “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

13. FORM 940 AND 941 • Form 940Reports the employer’s unemployment (state and federal) taxes. • Form 941Employers quarterly federal tax return of which are accumulated amounts of FICA and federal income tax withheld from employees’ earnings.It also includes the FICA taxes owed by the employer. “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

14. TRANSMITTAL OF WAGE AND TAX STATEMENTS • Form W-3 • Filed with the federal government • Summarizes the information contained on the employees’ forms W-2 • Due by February 28th • Employer also includes copy A of the employees’ W-2 to check individual income tax returns “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC

15. Presented by Zeno Buso Managing Consultant Arpro Solutions, LLCwww.arpro-solutions.com www.business-management-software.com www.simpleaccountingprogram.com www.arpro.it Contact Info: Paolo Bertuzzo Arpro Solutions, LLC sales2@arpro-solutions.com Phone: (407) 818-0644, (407) 534-4994 Thank you for attending our workshop. The information in this document is subject to change without notice and should not be construed as a commitment by Arpro Solutions, LLC. Arpro Solutions, LLC is not responsible for errors or damages of any kind resulting from access and use to this documentation. “The way Intellectually FUN people like to learn!” Provided by Arpro Solutions, LLC