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How does the employer claim the payroll tax exemption for wages paid to qualified employees during the period March 19 through March 31, 2010 (the first quarter of 2010)?

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How does the employer claim the payroll tax exemption for wages paid to qualified employees during the period March 19 through March 31, 2010 (the first quarter of 2010)?

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• The payroll tax exemption for wages paid during this period will be claimed on the employer’s Form 941 for the second quarter of 2010.

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