Today we're talking to Wiz Karyona, who is a 30 year old machine operator in an Australian coal mine in the rural town of Blackwater. Wiz is actually from a place called Levin in New Zealand. Did I pronounce that right, Wiz? Levin? Or is it Levin? Levin? Levin. Yeah. There you go. I butchered it. Sorry about that. And Wiz is 90 days alcohol free today. I remember exactly 90 days ago, I was in Canberra Australia talking to Wiz and he was telling me that he wanted to change certain areas of his life and he knew he was drinking too much. He joined us in our 90 day experience and now he's very happily and proudly 90 days alcohol free. First of all, mate, congratulations, Wiz. Well done. Thank you. Tell us a little bit about what life was like in the days before you joined us in this 90 day experience. Like what inspired you to want to give up the booze for what sounds like good now? Yeah, pretty much it's just lifestyle, lifestyle of just because we work like a roster out here. It's like seven days on, seven days off or four on, four off or something like that. That's what most minds do.   Then you do it again and then it's just consistent when you go back to work. It's just productive days. You just don't really do anything of value anyway. And how long had you been aware of this, that you were wasting time by drinking the way that you were drinking? Were you thinking about this for months or years or just days and weeks? Probably a few years, just a few like a few years of like knowing it, thinking about it, but not really doing anything.  And having that, don't worry about it, attitude, sort of self out later and then later never comes. So yeah. Yeah, and just give our listeners a little bit of context. Describe the town of Blackwater for our listeners because you shared with me back then that you had a perception that almost everyone in a town in a small Australian rural town drank and so you felt like if you were going to give up drinking, you were going to be the odd one out and there'd be nothing to do and no one at all too and you wouldn't have any friends. So just give us a little bit of context. Tell us about Blackwater. Pretty much Blackwater is like in Blackwater you got three pubs in a like grocery store. That's that's the town. So you know what happened there? Oh, yeah, so you're more likely to walk out of your house and find a pub than anything else. Just your like typical like country Australian town, I guess, typical country town in January. So there is. Yeah, three pubs in one supermarket. And so when you finished work, you'd go to the pub.  Drink whatever I'm from work or drink whatever. And what were you drinking? Oh, whatever, whatever. Oh, I've never been the one thought to just have like a certain type of drink. I just had like probably one or two things that I don't drink and then anything else. I'm, yeah, if it's there, I'll drink it. And so when you joined us, you had some goals that you wanted to accomplish over the 90 days. You want to just tell us what they were and then tell us what happened or what didn't happen. And then maybe to share what you are thinking now, because you did share with me before we started this interview that your goals changed a little bit or changed in a big way over the 90 days. So maybe just tell us what were your goals when you started and how have they shifted from here or from then? Sorry. Pretty much, yeah, I kind of thought like, oh, I'd have to leave, you know, move towns or move, move away. Otherwise, I'll never be able to do it just because there's nothing here. But yeah, I think it doesn't really faze me anymore as much as it did then, because I've had it in my head that everyone here drinks or, you know, there's nothing here to do other than drink. But you wouldn't. I didn't really know. I would have never known any different back then if there was anything to do outside of drinking, because I had never done it. So if you're, you know, stuck in that environment, the only time you do something social was going to the pub. That's the only place you're going to find people, you know, that's your only social environment. And then that's pretty much what you're going to find. Yeah, you're never going to find anything new, I guess, if you're constantly doing the same thing over and over again. So yeah, like, there's a lot more to do in this town than I probably initially assumed, because all I had ever done was drink. I just assumed that's all there was to do, if that makes sense. And so having clarity from being alcohol-free opened your eyes up to other things or other groups of people in Blackwater. Is that what you're saying? Yeah, there's like, there's stuff to do. And if you go look for it, even just within, like, now when you've got the mental clarity and the energy to do it, you can, like, any project or anything that you wanted to do, just at home within, or like, within yourself, within your own personal goals or whatever it may be, like, they become a lot more accessible when you're not hung over and not feeling the best or, you know, doubting yourself because you feel bad because you're hung over or you're just not functioning at the your highest capabilities.  You started to look upon those as being maybe a little bit more trivial or surface level. You just just talk us a little bit about what you became aware of with conversations with people and different groups of people. Yeah, pretty much I just, not like a lot of people, but just certain people, one or two or whatever. You just, yeah, you end up having a bit more of a deeper conversation with them based on, like, I think mostly because we sort of stopped drinking around the same time within the same sort of time frame. The same sort of challenges started to come up at around the same times. So you sort of know that, like, just little things that you start to notice that you never noticed before, little changes or whatever. They become points of interest and conversation, I guess. And they're usually quite, you know, they're a bit more conscious than your basic conversations that you have when you're, you know, drinking or at parties or whatever, when you're just talking about the weather or work or basic stuff. It sort of opens up, yeah, it opens up for a bit more of a real conversation, I guess. Because, yeah, your life's going to change when you stop drinking. Like, it's not just removing this action. Like, your life actually changes and stuff starts to show up that you didn't notice before. Like, even just being more self-conscious or not self-conscious, self-aware. Like, you're going to grow in more ways than just not being drunk, I guess. So how have you grown in ways other than just not being drunk? Oh, like, I've probably read more books this in 90 days than I have in the last nine years, I guess, because, I don't know, you can just pay, you can actually focus on them. You actually know what you're like, you're not just reading it, then forgetting it two minutes later and then having to read it again. Like, your focus has improved, you have a bit more mental clarity. All right, your energy levels are way up. So, like, you're not waking up feeling seedy and trying to force yourself to do basic tasks. You're like, you get up and do everything you need to do for the day. And then you're sitting there going, oh, I've still got plenty of energy. Like, what am I going to do now? So you start to fill it with other things, like other things that you want to do. Whatever it is that you want to do, you're probably going to find a way to, I guess there's less resistance between you and the task at hand because you're sort of firing on all cylinders, I guess. Yeah, and the less resistance there is means that you take the action. Yeah, like, I posted it, I made a music video, posted it on my Instagram. I was, like, scared as of doing that, like, I don't know, years ago or even, like, three months ago. And I just did it because why not? Like, what's the worst that can happen? That's awesome, mate. I actually wrote a song, my first ever song, about three weeks ago. Yeah, I was with a friend of Puerto Rico and he mixes music, electronic music. And I was doing a gym session with him in Old San Juan, which is the capital of Puerto Rico there. And I was like, I've always thought I'd be pretty good at writing a song. And he kind of made fun of me going, yeah, you don't have any songwriting ability. And I went, all right, when I finish this workout, I'm going to go upstairs. I'm going to write a song, get it done in 15 minutes. And so we finished the workout and that's what I did. I went upstairs, I got on my computer and I wrote a song in 15 minutes. I wrote the lyrics and he was he was pretty impressed. And then he put a little tune to it. And then a couple of weeks later, I was in Tulum, Mexico and I ran into an old friend of mine and he's a great singer and I was telling him about. And he said, oh, send me the lyrics. Oh, OK, so sending the lyrics. And then a week later, he goes, oh, I'm saying them for you. I'm saying, saying the lyrics for you. I'm like, geez, that's awesome. And then next thing you know, I've got the first draft of a song with my with my words and I'm producing it and we're going to get a proper sound engineered and kind of cool how that organically came about. And I'm assuming like, you know, maybe maybe you had some cool organic things that happened for you during these 90 days without alcohol. Yeah, I just started doing like different stuff. I think that was probably the closest thing I can think of to be organic. It was like, I just started doing because I had so much time when not being hungover and not, you know, not really doing anything else. Like I was doing like a yoga class that is like way out of my like usual style of things that I do. But like, yeah, did a class of yoga. And then what else? Yeah, made that video like I've been making music for years, but like I probably doubled the amount that I would make like in a week because I just got no, you know, like the energy is there. There's so much energy. That's probably the biggest thing is you have so much energy and your mind is a bit more like, yeah, clear. And you're probably a bit more confident because you're not feeling bad about anything. So you sort of walk into things that you normally wouldn't because you think, oh, yeah, I may not do it well, but I can do it. You know, I mean, I may not be good at it, but I can at least do it. And then I'll get better as time goes on. So someone's listening and they're having trouble getting rid of alcohol out of their life. What were you able to do? Like, what was the tactic or the actions that you took this time around that enabled you to quit for 90 days? Whereas previously you hadn't either attempted it or you had been unsuccessful. Like, what was it? Because people listening to this show in this episode, they kind of they want to know, what's the secret? How do you how do you quit? How did you quit quiz? I'm sorry. How did you quit? Honestly, I'm tight. So once that money left my account, there was no way there was no way. There was no way. There was no way you weren't going to succeed. Is that what you mean? I was just saying you cut out there. I think you said there was no way. What? Oh, there was no way that I was not going to get to 90 days. There was no way because I'm there. That's just me. But yeah, I think, yeah, definitely if you. Yeah, I don't know. Once you have that serious commitment to it, because I was always like, yeah, I'll start next week. You know what I mean? Or something would come up after this weekend or after this party. Like once you make that serious commitment, then. And there's like, I guess skin in the game is what you called it. Like, like, there's something real there that you like you have to do this now.  It makes it. There's there's no real. That's how I looked at it anyway. It's like, there's no there's no other option now. You have to do it. I've got to do this. And that's it. So you're referring to the the cost of admission, I guess, the the investment, the enrollment fee to join Project 90, which is significant, which is significant. It's nothing. I mean, it's it's it's not much money when you compare it to how much money you're wasting in spending money on alcohol and how much money you don't generate in your life because you're operating at a five or a six out of ten instead of an eight or a nine. So it's penny, it's pennies, right? It's hardly anything. But in the moment, I guess you're sharing that it felt like a lot to be able to go, well, I'm just going to invest this amount of money to get the coaching to get the accountability. Yeah. Because another thing that we are like, I sort of noticed because I like giving up bringing not not as long of probably about, I don't know, here and there. And every time I did, that's when I got pay rises or that's when I got promoted or that's when I stepped up in my job in some way or another was during those times when I wasn't drinking. And I had never noticed it, never really paid attention to it. Like, I never really noticed that those things happened during those times until like, I think it was during the coach. I can't remember coaching call or one of the coaching calls when I realized like, oh, like, I've been holding myself back all these years and I didn't even know it. Like, I wasn't even aware of it. Yeah. You are unconscious. Pretty much. And what did you become conscious to during this experience? What did you realize? What did you discover? Do something comfortable is probably for the better. If you're going to, yeah, nothing like if you keep doing the same thing over and over again, expecting different results. So it's like there's thousands of sayings about that. But it's they're all true because you're not going to change anything. You keep saying next week is next week. Still going to be next week, next week, you know, just never you're never in you go there again. Everything that's benefited my life just as a whole has been has come off the back of an uncomfortable situation or an uncomfortable act or feeling.  Yeah. Yeah. I think the conversation we had just before this was literally do you like uncomfortable situations? And I was like, that's that was the selling point. Yeah, I've got to do this now because I don't want to do it. And it's uncomfortable, but it'll probably be worth it now. Yeah. Well, good on you for saying yes. Initially, you were kind of, I'm not sure about that. And then and then you were like, OK, yes, let's do it. And then a minute later, we hit record and here we are. So. Yeah. Yeah. But I can add that to my resume now. Add that to my list of things I've done. Yeah. Well, it's leaning into the discomfort, isn't it? Yeah. And and drinking is not leaning into the discomfort. Drinking is drinking is relieving yourself of the discomfort, but not growing. So it gives you that temporary and illusionary relief. But really, it's keeping you stuck. Yeah, 100 percent. So things are going to be uncomfortable in life. You just got to choose which uncomfortable you want. So you're going to have the uncomfortable of being stuck or you're going to have the uncomfortable of getting unstuck. But either way, you're going to feel some discomfort, aren't you? Like it's like people say being broke is hard. Being rich is hard, too. Like you've got to work, right? So you just choose your hard. You can you can be, you know, you can feel it feel like it's hard and challenging, creating financial wealth, or you can feel like it's hard and challenging being poor and always struggling.  There's discomfort. Just choose what discomfort you want. Yeah. Pretty much, yeah, you just got to choose the discomfort that's going to benefit you or you're just going to sit in the same discomfort that you've always known. Yeah, I've been I've been researching or studying a lot of stoicism recently. So there's a book called Meditations by Marcus Aurelius, the great Roman emperor and the Stoics talk about that a lot. They say that you actually want life to be hard. Well, you want life to feel hard at times, because that's where all the growth is. It's like I was in the gym before. Trying to pump up my vanity muscles, my biceps, and I was lifting heavy weights and doing bicep curls. Man, it felt hard, especially like on the 10th or 11th and 12th rep when I'm like, I felt really hard. And now I've had a protein shake and I've had chicken and vegetables for lunch. And tonight I'll sleep really well. And tomorrow, tomorrow night, the next day, my muscles will be bigger and my muscles will be stronger because I just put them through discomfort. And now my muscles are going to be stronger and they're going to be able to lift more. And my vanity muscles will pop out of my shirts and I'll be able to look in the mirror and blow little kisses to myself and go, how are you, Stud? I'm being ridiculous. But, you know, like it's the same with life, right? You're learning, you're growing right now because you agreed to be on this podcast and it feels uncomfortable. But at the end of it, you're going to, I hope, and I'm sure, I'm confident you will feel a sense of accomplishment. And then when your friends in the future are asking you about how to quit drinking, you can just flick them this episode, right? Yeah, pretty much. Saves me having to say all this to them. They can just listen to it themselves. And I get the spin-off effect that I get a new listener to the show. So that's good. We're both winning. Everyone's winning. You're winning. I'm winning. And your friend who's asked and for the podcast episode is winning. Have friends been curious and inquisitive about you being alcohol-free, like, like, have they expressed admiration for you or have they asked questions about it? Do they, does it seem to you like your friends are now curious to do this? Yeah. But I think it's like, it's kind of like how I was for the last few years, sort of conscious of the fact that something needs to change or nothing's going to change. But still sort of in that stage of, oh, I don't really know, maybe next week, you know what I mean? But eventually they'll get to that point where they either go, either, oh, who knows, maybe they won't, you know, maybe they want the easy, I don't know, the easy is the right word, but the usual comfort over the growing comfort, growing uncomfort, I should say. Discomfort, yeah. Discomfort, that's the word. Yeah. Yeah. So what's your intention now with your drinking, Wiz? No, I'm just not going to drink anymore. Like, I don't want to do it. Like, I just don't want to drink. Wonderful. Like, once you hit, once you feel how good you feel without it, like it doesn't compare to how good you feel when you're drinking, because it's not that good. Yeah, great. And life will be better because of that, I'm sure.  So it seems like you're doing things and taking actions that ordinarily you wouldn't have if you were drinking. Is that correct? And you maybe just share a little more on that? Yeah, pretty much like, because I'm not, yeah, not hungover all the time and not feeling, because I'm running on all cylinders, like I'm operating at a higher level, just physically. So like all your, I don't know, tasks that used to seem difficult or even impossible don't seem that impossible anymore. You just start chipping away at it because you have the energy to do it, I guess. Mm, fantastic. All right, well, let's wrap it up now. So any final words of encouragement for the listener or listeners who are either contemplating quitting drinking on their own or quitting drinking with some support or quitting drinking specifically without support, that being the 90-day experience, any advice, words of wisdom, encouragement for them? Yeah, do the uncomfortable thing. That'll probably be it. Because if you keep doing the same thing over and over again, you'll get the same results. Nothing's gonna change unless you change. Yeah, nice one. Well, if you're listening and you're willing to do the uncomfortable thing in order to grow, go to alcoholfreelifestyle.com. If you would like to apply to be a part of our 90-day experience where we rewire your brain around alcohol and get you taking massive steps and leveling up in your life, you can book a call and have a friendly conversation with one of my coaches. You can go to alcoholfreelifestyle.com forward slash project 90 and there's some information there.  Also, if you're in the US actually, if you're in the US and you're on a mobile phone, then you can text me at the number 44222 and just send me the word project 90, PROJECT and then the number 90 and that will trigger an automated text message response, which will be a link to that calendar where you can schedule to talk to one of our coaches. Wiz ended up speaking to me 90 days ago on the phone. So you may still end up speaking to me or I might be one of my team, but Wiz and I had a conversation. How did you feel on that conversation? Just before you said, yes, I'm in, let's do it. Nervous, but worried, uncomfortable. But you took the action anyway, didn't you? Yeah, just jumped into it pretty much. Well done, mate. Congratulations, Wiz. Cheers. Wiz Cariona, 30 from Blackwater in rural Australia. He's a machine operator in Australian coal mine there. And he is now 90 days alcohol free today. Let's check in. I'll check in with you in another nine months, Wiz, and we'll see whether you're going for the one-year alcohol free or you'll let me know rather than me checking in with you. Will you let me know when you hit? In fact, let's do this. Let me know when you hit six months and then let me know again when you hit one year. Is that a deal? Yeah, he does. Sweet as, I love it. All right, mate. Well done and thanks again. Oh, thanks. Thanks for listening to the Alcohol Free Lifestyle podcast. I wanna load you up with some free stuff right now. So if you wanna go to jameswanick.com slash guide, I will send you my quit alcohol guide, which has helped six figure entrepreneurs and top professionals produce or quit drinking. You can also text the word quit guide to the number 44222 if you're in the US, of course. It doesn't really work anywhere outside of the US, but if you're in the US on your mobile phone and you'd like that guide, text the word quit guide to the number 44222 or you can go to jameswanick.com slash guide. If you'd like to schedule a free 15 minute call with one of my top coaches, just an exploratory call to see if or how we can help you, then you can go to jameswanick.com slash schedule or you can text the word project 90 to the number 44222 if you're listening in the US on a mobile phone. That's jameswanick.com slash schedule or you can text the word project 90, that's one word, project 90, to the number 44222. Feel free to send me a direct message over on my Instagram account which is at jameswanick. You can also watch video episodes of this podcast and a series of other educational videos on my YouTube channel, which is jameswanickone or you can direct message me on Facebook at jameswanickofficial. And finally, a request. Would you please now write a short review of the podcast inside of the Apple podcast app on your phone or on iTunes on your desktop computer? Would you please give the show five stars and write a quick one or two sentence review? This will help the show get in front of even more listeners, potentially transforming someone's life. You can rate and review the show inside of your Apple podcast app on your phone or over on iTunes on your desktop. Thank you so much and I'll catch you next time.


Hello and welcome to this session in which we would look at reporting payroll taxes. In the prior session, we discussed payroll taxes such as federal payroll taxes, FICA Social Security and FICA Medicare. We learn about how they determine how much money they take from your paycheck. In this session, we are going to look at what does your employer do after they take the money? Well, after they take the money, they have to submit the money to the government and they have to report that information. They use form called 941 and they have to submit your payment. How often, how and when this is what we'll be discussing in this session. Before I start, I would like to remind you that if you are a CPA candidate or an accounting student, I strongly suggest you check out my website, farhatlectures.com. I don't replace your CPA review course. I can be a useful addition to your CPA review course. I can explain the material differently and by doing so, adding 10 to 15 points to your knowledge which in turn would help you pass the exam. Your risk to try me is one month. Your potential gain is passing the CPA exam and if not for anything, take a look at my website to find out how well your university is doing for the exam. I do have resources for other courses as well. Please connect with me on LinkedIn if you haven't done so. Also like this recording, share it, connect with me on Instagram, Facebook, Reddit, and Twitter. So what are we discussing here? We are discussing the employer withhold payroll taxes. When they take that money from you, when they take that money from your paycheck, what do they do with it? When do they deposit it and how to send it? How do they send it to the federal government? Well, we're going to try to answer these questions. Well, how do they send it? It's easy. They use something called EFTPS Electronic Federal Tax Payment System is a free service provided by the Department of Treasury. Now you have to enroll in the system. By the way, I am enrolled in the system and when I was in practice, I used to use the system on a practically daily basis because if you work in a CPA firm and some of you eventually would work in a CPA firm, a lot of companies, medium and large companies, what they do, they outsource their payroll to their CPA firm and the CPA firm will make all the payroll payments for them. Therefore, you'll have to enroll and once you're ready, you make a payment. Once you click on make a payment, you tell them whether you are the company or an agent of the company and it's just you follow the screen and you submit the payment and you have an identification number. It's pretty straightforward system, but it's a very valuable skill to have. So this is how they deposit the payment. So when do they deposit the payment? There are many schedules, but we're going to be discussing first the most common. Employers typically deposit taxes either monthly or semi-weekly. So sometime you have to do monthly, sometime you have to do semi-weekly. What happened if you are a new employer?  You are assumed to be monthly scheduled deposit or accept an unusual circumstances. Let's assume you have a lot of money withheld, then it's unusual circumstances. There's called a look back period.  For example, for 2020, the 2020, the look back period runs from the quarters starting July 1st till June 30th. So simply put from mid 2018 to mid 2018. And here's what happened.  We'll talk about monthly depositor. Guess what? If they're more than, I'm sorry, if they're less than 50 or monthly depositor, if they're greater than 50, you become a semi-weekly scheduled depositor. Simply put, think about it. If you're withholding too much money, the government wants their money earlier. So less than 50,000, we're going to wait. You're considered monthly depositor. If you are withholding more than 50, guess what? In the quarter, we want our money semi-weekly. They want their money earlier, and that makes sense. So monthly depositors, they submit their payment through the EFTPS. Well, you could still submit a check, but who wants to do that? On or before the 15th day of the following month, that's how it works. So what do you submit to the government? Well, you're going to submit to the government. Simply put, three things. The social security and Medicare tax would help from the employee. Remember, the employee is one, then the employer share as well, plus federal income tax. Whoops. How come the federal income tax is not there? Well, also, okay, federal income taxes. You submit those three things. So ABC company is a monthly depositor. For payroll paid during the month of April, the company would help 4,000 in income taxes, 2,500 in social security, and 863 in Medicare. So that's what happened in April. Guess what? The company will have to pay by May 15th these amounts. Remember, they were held for social security, 2,500 for Medicare 863. They have to take what they took from the employee and they match it. Therefore, they have to send the $4,000, which is the federal tax withheld. They have to send the employee social security, EESS, employee Medicare, employer SS portion, and employer Medicare. Simply put, all of this goes to the same place, which is Uncle Sam. Let's look at a semi-weekly schedule. Again, if you are taking, if you are withholding too much money, they won't do money earlier. So if your payroll is paid on Wednesday or Thursday or Friday, so if you pay your employees, Thursday and Friday, this is when you take the money, deposits must be made by the following Wednesday. To simply put, if you pay them by Friday, you have to pay by Wednesday. If you pay them by Thursday, you have to pay them by Wednesday. If you pay them Wednesday, you have a week to pay Wednesday. Or if you are, if you pay your employees Saturday, Sunday, Monday or Tuesday, notice specific dates, then you have to pay no longer than Friday. That's fine. So just, you need to know the dates. And again, what happened is, if you work in this industry, you will create a schedule for yourself. You might be dealing with four or five different companies at the same time, or maybe more. You could be responsible. I remember I was responsible for 10 to 15 companies. That was part of my duty, basically to make sure I submit when I was starting in a CPA firm to submit their payroll taxes. So you really have to have a good calendar. I used to use my physical calendar. I used to use, there was no Google Calendar back then. I used to use an electronic calendar, but not Google Calendar. And I would have all sorts of notes for myself to remember that I need to submit those payments because it's critical that you do that on time. Let's assume XYZ company, which pays its employees every Friday. So Friday goes right here. So they have to pay them Wednesday, the following Wednesday in the semi-weekly scheduled deposit. When the company paid its employees on Friday, their payroll of 20,000 on that date. Guess what? No later. You can pay it earlier, but no later than Wednesday. You have to make that payment. You have to make that payment. Again, I used to have even, when I started, I used to even have my phone, I used to have a flip phone. And you remember the flip phone used to have an alarm clock.  And some employees did not like it because they did not like my alarm going on, but that's fine. We dealt with that. Remember the payroll date is the payroll when the payroll is paid, not the end of the payroll period. It's when you paid your employee. So if Nicholas company, the monthly scheduled depositor and pays its employees on the first date of the month of the payroll ending on the last month of the prior period, well, the payroll is when the payroll paid is the date. So payroll tax would help on June 1st. Okay, June 1st is when we took the money, our due then no later than July 15, 15th of the following month, even though the payroll was for the week performed during May. So the employee worked in May. It doesn't matter when they work. It's when did we pay them? We pay them in June, 15th of the following month you have to make the payment. Okay. In other words, although the payroll period end in May, so you think, well, we need to submit the money by June 15. No, we pay them June 1st, therefore July 15th. If the day on which taxes are due is a weekend or a holiday, taxes are payable the next banking day. So that's obvious. Semi-weekly scheduled deposit have at least three banking days to make a deposit. So if a banking day is a holiday, it means the employer does not get three banking days, the payment is extended. That's all what it is. What happened if you're too large or too small?  And I dealt with many small companies. If your payroll tax liability is less than 2,500, you can pay this money at the end of the quarter. And I had a lot of companies like this, maybe 25 companies, they made their payment, one payment at the end of the quarter, 2,500 because it's themselves. They were self-employed and they paid themselves a little bit of money. Okay. And you don't have to the EFTPS, we would still do EFTPS. You will submit the payment when you fill out your 941 voucher and you submit the payment. We submitted the payment through EFTPS, but that's beside the point. Okay. Now, what happened if you're too large? Too large means what? You have payroll taxes, $100,000 or more. So you would help money from your employees and large corporations do that. Large corporations, they have wages in millions and hundreds of millions sometime. So they take a lot of payroll taxes. As a result, the government is not going to wait a few days or a week or a month. They want their money immediately. So if it's a large company, $100,000 or more, I never dealt with this. They must make the deposit the following day. The government wants their money. Okay. Because that's a lot of money. Okay. Whether you're monthly or semi-weekly scheduled depositor, once you get to that number, you have to pay the following day. Okay. For example, if 100,000 of taxes are accumulated on Monday, you have to deposit that money by Tuesday. Okay. If on Tuesday, you would help an additional 90,000, then you have, remember, if it's Tuesday, you can pay it by Friday. You have till Friday to pay it. An employer who's a monthly scheduled depositor and accumulates 100,000 of tax liability on any day becomes a semi-weekly. If you were monthly, but you accumulate this amount, you become semi-weekly scheduled depositor on the next day and remain so for at least the rest of the calendar year until they go back and look at the look-back period. So this is just, you know, for large, large companies. Now, what happened if you don't make your deposits on time? There are penalties, different type of penalties. This is a list of them.  In the real world, you'll have to deal with them. Again, most companies, they outsource their payroll to either payroll company or CPA firm that does this work. Where I work at my CPA firm, we had our own payroll company. One of the partners had his own payroll company, so we handled payroll for our customers as well. So let's take a look at a comprehensive example to see how we can fill out the 941 in schedule B. So we're dealing with Watson Company. This is their EIN number. This is their address. The following payroll for the quarter ended March 31st. This is they have six employees, gross wages of $300,000. They took federal income tax for the quarter, $24,000. Wages subject to Social Security, $300,000. Wages subject to Medicare, $300,000. Now, this example is easy. Why? Because they told you they paid them $300,000, and all the wages are subject to Social Security. Now, in the real world, what you have to do, and this is, you know, we would have a formula. Basically, some employees remember if they exceeded the $137,700, when I was working, it was around $105,000, believe it or not. The limit was around $105,000. But if they exceed $137,700, if they exceed this, even less than $105,000, it doesn't matter. So remember, if some employees already exceeded $137,000, well, this is the first quarter, but some employees could exceed $137,700,000. Some of the wages may not be subject to Social Security, but for the sake of simplicity, we're going to assume they are all subject. Also, assume that the company pay wages on a semi-monthly basis and $50,000 per pay period. Deposits for the quarters were $69,800. So they made deposits. Remember, you have to send your payment, make the deposit. And this is how we're going to compute the deposits. They have $50,000 in wages per period times 12.4. Remember, 12.4 is for both employee and employer, each pay 6.2. Social Security, $6,200 Medicare, $50,000 times 2.9, $1.45, $1.45, $1,450. We're going to assume that the federal income tax is $4,000 per pay period. So total tax liability per period. So every time they pay the employees, they have a tax liability of $11,650. Total tax liability for the quarter was $69,600. They deposited only $69,800. They are short $100. Let's take a look at this information. How would it be filled on a form? Again, this is a simple example, but it's a starting point. This is how you start to get familiar with the forms. And believe it or not, I like payroll taxes. Payroll taxes were clean, not like individual taxes. Payroll taxes, they repeat. It's basically the same numbers. Individual taxes are a little bit more complicated because they change from year to year. Okay, let's take a look at the form. Number of employee 6 wages were $300,000. Wages and other compensation. Federal income tax was held $27,000. Now we have to look at taxable Social Security wages. Again, for this example, we assume it's the same. It doesn't have to be the same, but we assume it's the same. So of all the $300,000, it's all subject to Social Security. And all of it subject to Medicare, that's always the case. This number would always equal to this number because wages are subject to Medicare. And if there's, and we're not going to get involved with the 0.9% additional tax, if any employee earned more than that, more than $200,000 or $250,000, there's an additional 0.9%. We talked about this in the prior session. It doesn't matter. Now add column 2 from 5B, CD in all of them. So 37 plus 37, 200 plus 87, that's 45, 900, which is FICA taxes. Total taxes before adjustments. We're not going to have adjustments. We're going to take the 24, the federal income tax plus the FICA, which is 69,600. Again, this is quarterly federal tax return. It doesn't mean you pay it quarterly. Remember, you pay depending on your pay schedule. You could be paying, it could be a monthly depositor or a semi-weekly depositor, but at the end of the quarter, 941, you have to complete a 941 for the quarter. This is basically a reporting form, a reporting form. And if you are short, you will pay, which is, remember, we are short in this example. So the company paid, the company is responsible for 69,900, but they only paid 69,800. They are short for $100. So this is basically, again, a reporting form. Page 2, you don't have to worry about it. You can take a look at it. Schedule B4, 941. You show the payment they pay on the 15th of every month. And the total liability was 11,650 at the 15th of every month, 11,650. Remember here, 11,650. And what they did, they took it and they times, times six. This is how they determined this. Somehow, we were short $100. Not a big deal. We're going to send the payment or we can go to the EFTPS and send the $100 difference and close the quarter. Again, at the end of this recording, I invite you strongly to visit my website, farhatlectures.com, if you are a CPA candidate, or if you are looking to improve your career and get those extra 30 credit for your CPA. Good luck, study hard, and stay safe.


We have discussed in detail the acceptable wave functions of hydrogen atom and we said that these are called orbitals for the umpteenth time in this course orbitals are acceptable solutions for one electron acceptable one electron wave functions acceptable solutions for Schrodinger equation for a one electron or hydrogenic systems. So we have learned how to plot them we have learned how to draw 3D and contour diagrams like these and we also said what happens when you draw with pen and paper qualitative sketches that also we learned that you draw the nodes first and then every time you change a node sign must change that is how so what you see here I am sure you remember is a 3D depiction of 3 pz orbital along with the contours. And now the question that arises is we have put in so much of time and effort to learn about atomic orbitals of what use are they I mean it is not as if we want to only study hydrogen. Hydrogen is the simplest atom we want to talk about atoms with many electrons we want to talk about molecules so of what use are the simple one electron wave functions are they of any use as we will discover they are of some use a lot of use at least at a starting point. Eventually of course when things get more complicated we move on and we move on to more complex systems more complex solutions but to start with atomic orbitals actually have an important role to play and for a lot of chemists orbitals actually make this very complicated quantum mechanical business very simple because they can be presented in the form of pictures and you can develop qualitative theories just based on the symmetry of orbitals what kind of distribution is there in space and so on and so forth so orbitals are actually very very important in chemistry. So we start our discussion now about multi-electron atoms and there the first approach we will discuss is orbital approximation. So what you see here is a very popular depiction of multi-electron atom with three electrons even nucleus of course this very good looking picture is from Bohr-Sommerfeld model so right now it is not really state of the art but it finds use in depiction of science in many many different platforms I leave it to you to find out which major government agency has this picture or at least its adaptation in its logo. So but to continue our discussion we have learned what sense to make of the surface plots and one thing that I should say before moving out from this topic is that very often you see pictures like this and they are useful as I said because they present a qualitative picture but please remember that what you see here most likely is the region of space in which finding the probability is maximum so you decide how much of probability you want to include as you have seen discussed earlier it is not only radius theta also matters phi does not matter because you get rid of phi when you generate real orbitals. So theta also matters and from theta and r you can figure out at what are and what values of theta what kind of intense of probabilities are there and you can construct the surfaces which contain the maybe 90 percent 95 percent 99 percent of probability and additionally what you do is you show the charge of sorry the sign of the wave functions on the appropriate lobes but please remember these are not really orbitals even though they are called so they are qualitatively similar looking but these are regions of space orbitals as you know are actually one electron wave functions and one danger of this is that very often you see popular figures like this where earlier one was orbital outer structure this one is inner structure the purpose is to show the nodes and all in fact you can buy structures made of styrofoam using this there is a chemical general chemical education paper in which it says how you can cut open a styrofoam structure to actually see the nodes the problem is you debit like this l equal to 1 m equal to 1 one might think that m is equal to 1 here that is not what the meaning is the meaning is these real pictures that are there for n equal to 2 3 and so on and so forth they are all generated by taking appropriate linear combinations of m equal to 1 and m equal to minus 1 orbitals because as you understand e to the power i m phi that is the phi part so you cannot really draw an imaginary function in real space same is true for say l equal to 2 m equal to 1 l equal to 2 m equal to 2 if you just take m equal to 1 or m equal to minus 1 or m equal to 2 m equal to minus 2 they are imaginary functions these are actually linear combinations that you get right and that is how you generate them so please remember that I hope we will have no confusion about what orbitals really are and what these pictures really are from this point on but now we come back to our disturbing question hydrogen atom has 1 electron fine first of all why will we even bother to spend 3 modules on so many orbitals of what use are they and the answer is that hydrogen has 1 electron true it occupies only 1 s orbital in the ground state true but do not forget one of the origins of quantum mechanics is hydrogen spectrum the moment you talk about spectroscopy you get involved with excited states which means somehow you have to promote that electron from 1 s to maybe well whichever orbital the energy takes it to and then if it is emission spectroscopy it has to come down so if you want to talk about excited states you better know about the wave functions that are involved in the excited states and without them you cannot really talk about spectra and what we are going to discuss now is these orbitals with a little bit of adaptation can actually be used for many electron atoms as well to some extent and you already know that without me having to tell you so what is the configuration of helium you will say 1 s 2 how 1 s is an orbital 1 electron wave function so how is it that for helium you are saying 1 s 2 lithium beryllium nitrogen oxygen if I just tell you the element you will be able to rattle off the electron configuration like 1 s 2 2 s 2 2 p 3 is 1 and so forth how is it that this 1 s 2 s 2 p 3 s 3 p 3 d 4 s how is it that these 1 electron wave functions are being used happily in talking about electron configuration of multi electron atoms how is it that we talk about sp hybrid orbitals when we talk about bonding there are many many electrons in molecules anyway that is what we will learn slowly to start with let us keep things as simple as possible let us start with helium helium is the simplest many electron atom that one can think of and if I draw a very rough model of helium we always start from there we draw simple pictures here we have the nucleus this is electron number 1 this is electron number 2 do the electrons know do the electrons know that they are number 1 or number 2 no they do not electrons do not wear jerseys electrons do not have numbers written on them we are putting the numbers for our convenience so that we can formulate the problem but electrons are actually indistinguishable we are going to come back to this point several times later in our discussion but right for now this is what you have you have this position vector of electron number 1 r 1 position vector of electron number 2 r 2 or you can just think separation and separation between the two is the vector sum of r 1 and r 2 here we have written r 1 minus r 2 not really vector sum we subtract one vector from the other so how do we write the Hamiltonian for a system like this for any quantum mechanical problem what you need to do is you need to write the Hamiltonian then you need to think if you can write the wave function in some way then you can think of how you can solve it okay so this is what the Hamiltonian is going to be I have shown you the entire thing at one go but every term is actually labeled with a different color let us go one by one the first term we have written is minus h cross square by 2 m n del capital N square capital N for nucleus this is the term for the kinetic energy of the nucleus and as you can well imagine understand that we can do separation of variables so that we can express things in terms of a center of mass coordinates and relative coordinates this kinetic energy of nucleus will be expressed completely in center of mass coordinates and we will not worry about it the second term of course see I have written it this way you can write it in any order does matter okay second one that I have written is minus h cross square by 2 m e m e means mass of electron del e square okay that is your I think sorry this is del one square so this is the kinetic energy of electron number one next one will be exactly the same thing except for the fact that instead of one we have written 2 what about m e does m e change no they do not the electrons were the same mass is the same for both the electrons we do not write m e 1 and m e 2 makes no sense but you have to write del 1 and del 2 because x 1 y 1 z 1 x 2 y 2 z 2 these are distinct r 1 r 2 these are distinct great so so far we have kinetic energy of nucleus kinetic energy of electrons kinetic energy electron number 1 electron number 2 then you have to think of the attraction between nucleus and the electrons first one minus 1 by 4 pi epsilon 0 z n nuclear charge e square divided by r 1 this stands for attraction between nucleus and electron 1 next term is exactly the same once again 1 replaced by 2 so attraction between nucleus and electron 2 there is a type who here is not electron 1 electron 2 please correct it yourself so far so good this is just an extension of what we did for hydrogen now comes the additional term the term is e square divided by r 1 2 this stands for repulsion between electron number 1 and electron number 2 as we will see this becomes a major player and major headache in the subsequent discussion and a lot of our efforts going to how to account for this great so what you do is first of all you separate the nuclear and electronic coordinates and while doing that you write the terms in electron number 1 together write the terms in electron number 2 together so write instead of 1 by 4 pi epsilon 0 like what we did in hydrogen atom we write q and this is what we get out of this the first term is basically the nuclear Hamiltonian do not worry about it we only worry about the electronic part of the Hamiltonian and that is because the Hamiltonian for the nuclear part operates on the nuclear part of the wave function you take the wave function to be a product of a nuclear part and electronic part like in hydrogen atom and you just do the separation exactly same treatment as hydrogen atom so we will not discuss it again what we now start worrying about is this electronic part of the Hamiltonian for helium atom okay how many terms do you have 1 2 3 4 5 first term kinetic energy of electron 1 second term potential energy of electron 1 due to the nucleus third term kinetic energy of electron 2 fourth term potential energy of electron 2 due to the nucleus the last term is what you would not get in a modern electron system the electron electron repulsion great so I have color I have labeled the terms in 1 and those in 2 I cannot put label here I mean I can but it has to be a different color because this r 1 2 involves coordinates of r 1 as well as 2 so cannot be separated so easily so what you see is that the first one this one is essentially a 1 electron Hamiltonian for electron number 1 is not it minus h cross square by 2 me del 1 square minus q z n e square divided by r 1 exactly what we had encountered in hydrogen atom and the second one is also exactly the same as what we encountered in the hydrogen atom but for electron number 2 1 electron Hamiltonians which is sort of a relief but then what we need to also understand is that see these Hamiltonians are all operating on wave functions that are more complex than what they were for hydrogen so each wave function here say let us take the first one psi e this is a function of not only r 1 theta 1 phi 1 it is also a function of r 2 theta 2 phi 2 because that electron electron repulsion is there right 2 electrons are there same charge they will repel each other so we have more number of coordinates in these systems right to simplify what we do is to start with we invoke what is called orbital approximation see we have learnt about atomic orbitals with so much of great effort so it makes sense for us to try and retain them to the maximum extent possible so what we do is we write the wave function of any of these as a product of 2 1 electron wave functions electron number 1 electron number 2 and if you had n number of electrons here we would have written it as product of phi 1 phi 2 so on and so forth phi n we can always write products as we have discussed while talking about separation of variables earlier these are in different dimensions you cannot add them but you can take products and the good thing is since Hamiltonian is a derivative Hamiltonian contains a d 2 d q 2 kind of term you take derivative then derivative of products as you know is a sum so the eigenvalue energy nicely separates into different parts also but will it separate here we will see okay so this is where we are now what I have done is I have collected everything in 1 collected everything in 2 okay so what we have is h 1 operating on psi 1 e multiplied by psi 2 e plus h 2 operating on psi 1 e multiplied by psi 2 e plus q e square multiplied by the product is what you have okay now what is h 1 psi 1 e r 1 psi 1 e which is function of r 1 theta 1 phi 1 h psi we know Schrodinger equation h psi equal to e psi so this will be epsilon 1 where epsilon 1 is the energy of this is associated with this wave function okay and we are talking about helium remember so this wave function is essentially a 1 s wave function so we write epsilon 1 what about here and what about the second term psi 2 e function of r 2 theta 2 phi 2 it is going to be a constant as far as this h 1 is concerned so it will come out once we have got this epsilon 1 multiplied by this we can rewrite it in this order you are quite simple things we have done many times second one also h 2 for h 2 this psi 1 e is constant goes out but h 2 does operate on psi 2 e to give you once again we can write epsilon 2 psi 2 e but then epsilon 1 and epsilon 2 are actually they have the same value minus 13.6 z square by n square e v same energy as that of 1 s electron of hydrogen yeah why do you get it because we are operating a 1 electron Hamiltonian on a 1 electron wave function whether we write 1 or 2 how does it matter okay so this is what we have got left hand side h psi right hand side e psi so this is your e this is the energy of the system and we write the product as a product of 2 1 s orbitals 1 in terms of electron number 1 1 in terms of electron number 2 okay everything looks uncutory so far then that is because we have so far not thought how the situation gets modified because of the presence of q e square by r 1 2 okay that is the problematic part that we have conveniently kept aside until now but we cannot do that any longer we have to address it to address it the first thing we can do is we can pretend that it is not there okay we have a problem I mean I do not you might know the 7 stages of acceptance of some bad news or 7 stages of grief the first stage is always denial so right now we are in denial we pretend as if that q e square by r 1 2 term is not even there knowing fully well that this is not going to hold water but come on you have 2 electrons they will repel each other strongly they are confined in a small place still we have to start somewhere even if it is to prove that this approach is wrong we have to start so we do that let us set it to 0 for now so this is the wave function this is a equation you get very nice h e psi e equal to epsilon 1 plus epsilon 2 multiplied by psi e very nice so this here is your eigen function eigen value epsilon 1 plus epsilon 2 we know the values for hydrogen atoms so we expect minus 108.8 electron volt this is the theoretical value that we get using orbital approximation and neglecting this electron-electron repulsion term the problem is if you do an experiment experiment that is pertinent here is photoelectron spectroscopy for now we take a rain check on discussing photoelectron spectroscopy when we talk about molecules we will have the scope to at least tell you how it works for now just believe me when I say that this is an experimental way of determining energy the energy turns out to be minus 78.99 electron volt and the theoretical value that we get is minus 108.8 electron volt now again we are going to talk about it in a little more detail later on but there is something called variation theorem which says that your theoretically observed value can never be less this is negative value stabilization can never go beyond the experimentally observed value because experimental value is the truth this is what Max Planck has said and I always end up quoting this it has become a cliche in my courses Max Planck the great Max Planck had said that experimental results are the only truth everything else is poetry and imagination not to undermine poetry and imagination they set human beings apart from other animals but then science is a pursuit of truth to do that you must do experiments and you must do experiments properly you must not make mistakes and you must have confidence in your experimental results because they reflect what the situation actually is theory is a way of understanding it reaching it explaining it so obviously the theory that we have used is inadequate we cannot wish this q e square by r 1 2 term away we have to find a way of accommodating it somehow within the ambit of our theory how do we do that before saying that let me write this same problem in a little more general terms for many electron atoms what is the Hamiltonian minus h cross square by 2 m n this is common next we write it as a summation minus h cross square by 2 m e sum over i equal to 1 to n we are assuming an n electron atom del i square so this is the kinetic energy of each atom summed over sorry kinetic energy of each electron summed over all the electrons next we have minus q z n e square sum over i equal to 1 to n 1 by r i what is this this is the sum of potential energy of all the electrons due to their presence near the nucleus so this term accounts for electron nucleus attraction finally we have our problematic term and it it is it has to be a double summation because if you take i equal to 1 j can be 2 3 4 whatever if you take i equal to 500 and if there are 500 electrons j can be 1 2 3 4 so on and so forth up to 499 then 500 once onwards so i equal to 1 to n j i would prefer to write j is not equal to i okay this is the problematic part this one as usual we do not worry about there is a nuclear part you worry about the electronic part of the Hamiltonian I hope you see like we had discussed in the simple helium case what we have in the first two terms well the first two summations rather is a summation of n number of 1 electron Hamiltonians and the terms that are left over the summations that are left over q square again double summation 1 by r i j these are the electron electron repulsion terms see when you have more than 2 electron situation is more complex right suppose you have 3 then you have 1 3 repulsion 3 2 repulsion 2 3 repulsion but then do not go back and say you also have 3 1 repulsion 3 2 repulsion 1 3 repulsion so on so forth so it is you have to take combinations not permutations okay this is what it is so this is the simple form in which I can write it cannot be ignored as we know these are the inter-electron repulsion terms so the only way to go ahead so hydrogen atom your free electron particle in a box these were all nice systems where we could exactly solve Schrodinger equation right analytically now you cannot you have to use numerical methods and you are going to spend considerable effort in understanding some of the numerical methods but for now let us study the simplest one we are working under the ambit of orbital approximation and this here is our Hamiltonian what we do is this we think in this way and well this is nothing new for anybody because this thought process is there from the very early days that you study atomic structure okay the thought process is this is 1 by r i j this is basically repulsive interaction between the electrons okay now what it does is that it offsets part of the attraction each electron fills with the nucleus okay so what we are saying is that the actual nuclear attraction fed by the electron is a little less net nuclear attraction is actual nuclear attraction minus repulsion by other electrons so this phenomenon is called shielding okay shielding everybody knows what a shield is isn't it so well when we were kids star trek and all used to be very popular and there you would hear these people going out into outer space screaming that the shield is down to 50 percent shield is down to 20 percent protective layer so what we are saying here is that shield 1 each electron partially screens the nuclear charge for the other electron so 2 electrons due to presence of 1 electron electron number 1 electron number 2 does not feel suppose a nuclear charge is plus 3 it does not feel plus 3 it feels a nuclear charge of say plus 2 or less or more whatever but each electron acts as sort of an electrostatic shield or screen for the other one please remember for the other one and electron does not shield itself from the nucleus it shields the other ones okay so that brings us to the concept of effective nuclear charge I just said it without mentioning the name I said that due to the presence of 1 electron the other one feels instead of 3 maybe electric nuclear charge of 2.5 or 2 or 1.5 or more or less so we invoke the concept of effective nuclear charge which is z minus sigma per sigma is called the shielding constant what are we doing here this here is our Hamiltonian first term no problem second term no problem third term is a problematic part which we are not being able to handle so we have conveniently shifted the effect of the third term into the second term itself into z itself because then we can we do not have to write the third term anymore it is accounted for in this shielding constant this is how you write it he equal to minus h cross square by 2 me sum over i equal to 1 to n del i square minus q into z nuclear charge effective nuclear charge e square sum over i equal to 1 to n 1 by r i okay so this r i j problematic r i j vanishes have we neglected it we have not actually we have accounted for it in sigma but the good thing is that allows us to write our Hamiltonian in terms of 2 in some terms of n number of 1 electron Hamiltonians with the modification that screening is accounted for okay so for helium atom this is going to be the Hamiltonian and your wave function is going to be something like this the only change in the way so remember wave function will also change the change is that see these are 1s wave functions right for helium 1s wave functions will be used but look at this e to the power minus z effective r look at the constant z effective by a 0 what does that mean if z effective is less than z then this constant becomes smaller so for any given value of r psi becomes a little smaller also the fall off is not as much as it would have been for full z z effective is a smaller number so the shape and size of orbitals if you want to put it that way is going to change because of effective nuclear charge now let we will just demonstrate using a simple calculation so let us say that we talk about helium atom as usual z effective is 1.69 n equal to 1 so energy of helium accounting for your shielding turns out to be minus 77.68 whereas the experimental value is minus 78.99 so is that a good agreement or is that a good agreement it is a good agreement there is no scope of saying is not good given the kind of approximation we have invoked it is as good as it gets okay and the effect of this effective nucleus charge is such that one thing that we need to remember you see for one electron systems hydrogen atom the 2s 2p everything had the same energy the moment you put in more electrons the moment the system has more electrons and one 2s and 2p are no longer degenerate they have different energies okay and shielding of different and that is because shielding of different uh well electrons in different orbitals extent of shielding is actually different and that is why you have this you know this very familiar with periodic properties and that is why ionization energy exhibits this kind of a sawtooth variation because it is not exactly like hydrogen uh your different electrons in different orbitals even if n equal to n is in is same actually have different penetrations different shielding that is one part of the story electron electron repulsion the second part of the story which at the moment I am in a little bit of dilemma about to what extent we will develop in this course is that of spin spin is something that you have heard and many of us might have the idea that the spin spin quantum number arises out of the electron actually spinning on the axis that is what people thought in the first place that is why it was given the name spin however it is not origin of spin one of the origins is Tarn Gerlach experiment of 1922 by this beam of silver atoms which passed through an inhomogeneous magnetic field showed two lines which means that the ensemble splits into there are two kinds of atoms in the ensemble and the explanation was the presence of two angular momentum states remember angular momentum we have talked about angular momentum at some length but these angular momentum are different in the sense that they are intrinsic to the electron if you take an electron inside an atom then you get nlm and you get s you do not I mean you just take a free electron there is no n no l no m s is still there but one thing we will have to develop is what is the meaning of s and what is the meaning of m s I think our earlier discussion of your angular momentum rigid rotor and hydrogen atom is going to help us big time so very briefly we can say that it is not a result of actual rotation it is written in an unknown coordinate but interestingly you can talk about it is z component it really arises out of relativistic quantum treatment that did act had performed and many people still continue with it so it is associated with the spin angular momentum s capital S and its magnitude as usual is h cross multiplied by root over s into s plus 1 but s is a spin quantum number you see the analogy between this and the azimuthal quantum number or that rotational quantum number j of rigid rotor capital J in rigid rotor l in hydrogen atom s in spin quantum number all have identical behavior and s z is m s h cross m s as you know denotes the z component of angular momentum it has 2s plus 1 values as we have demonstrated earlier same derivation as what we have done for j and m. Now for electrons spin is half this is another common source of error please remember for electrons spin is not plus half and minus half that those are m s m s is plus half and minus half spin is half what does spin designate the length of the arrow what do this plus minus half designate whether the arrow is pointing up or down okay we will talk about spin at a greater length in the next module but for now let us conclude here that you have to incorporate spin and you cannot just write these orbitals in terms of spatial coordinates when you include spin along with spatial coordinates then you get modified orbitals that are called spin orbitals. So the total wave function is a product of spatial and spin parts each atomic orbitals now becomes doubly degenerate m s can be plus half or minus half that is why later on we come to this rule where no more than 2 electrons can occupy each orbital right poly exclusion principle that comes because you have only 2 values of m s and then please remember spin orbitals are orthogonal and normalized. So total quantum numbers that we now have are n l m and m s please remember m s and not s we went through this last portion a little hurriedly it was meant to be only an introduction we are going to develop the concept of spin in little more detail slowly then we will continue with our discussion of atoms with more than one electron.