Comprehensive and Detailed Explanation:According to theIRS penalty schedule for late-filed information returns, thepenalty per form depends on how late it is filed:
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* Option A ($60.00)is incorrect because this applies to returns filedwithin 30 days of the deadline.
* Option B ($120.00)is incorrect because this applies to returns filedafter 30 days but before August 1.
* Option D ($630.00)is incorrect because this applies to cases ofintentional non-compliance.
Reference:
IRS Instructions for Forms W-2 & 1099 - Late Filing Penalties
Payroll.org - Compliance with Information Return Filing Deadlines

* The IRS assesses failure-to-deposit penalties based on the length of the delay:
* 1-5 days late: 2% penalty
* 6-15 days late: 5% penalty (Correct Answer)
* More than 15 days: 10% penalty
* After delinquency notice: 15% penalty
References:
* IRS Deposit Penalty Guidelines (Publication 15)

Comprehensive and Detailed Explanation:If an employerover-withholds federal taxes from an employee's paycheck, the employer can file anadjustmentusingForm 941-X(Adjusted Employer's Quarterly Federal Tax Return).
* Form 941 (Option A)is incorrect because it is used toreport current payroll taxes, not to correct past errors.
* Form W-2 (Option C)is incorrect because itreports wages and taxes withheld but does not allow corrections.
* Form W-4 (Option D)is incorrect because it isused by employees to adjust withholding allowances.
Reference:
IRS - Instructions for Form 941-X
Payroll.org - Payroll Tax Adjustments and Corrections