Mr. Fields owns and operates a farm. His net earnings from selfemployment were $56,800. He is required to file Schedule SE (social security tax) with his income tax. He paid $2,200 each quarter on his estimated taxes to cover the social security tax. The social security tax rate is 15.3 percent.

a. What was the amount of the social security tax?
b. What was the amount of estimated social security tax paid for the year?
c. What was the difference between the estimated tax and the actual tax using a positive or negative number?


a. $8,690.40
b. $8,800
c. +$109.60

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