Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Depositing Employment Taxes
Taxes That Must Be Deposited
The following taxes must be deposited:
- Federal income taxes withheld from each employee's pay.
- Each employee's share of social security and Medicare taxes withheld.
- The employer's share of social security and Medicare taxes.
- Plus or minus any prior period adjustments to the employer's tax liability,
- Minus any advance EIC payments.
Employment Tax Forms Typically Used By Employers
- Form 941, Employer's Quarterly Federal Tax Return
- Form 940, Employer's Annual Federal Unemployment (FUTA) Tax
- Form 944, Employer's Annual Federal Tax Return
- Form W-2, Wage and Tax Statement
- Form W-3, Transmittal of Income and Tax Statement
- Form W-4, Employee's Withholding Allowance Certificate
- Form I-9, Employment Eligibility Verification
Forms 941 and 940
Form 941, Employer's Quarterly Federal Tax Return:
Form 941 is used to report:
- Federal income taxes, social security and Medicare taxes withheld plus
- The employer's share of social security and Medicare taxes, plus
- Employment tax deposits made for the quarter.
Form 941 is due by the end of the month following the last month of each quarter. For example, if you're filing for the third quarter ending September 30, Form 941 is due October 31. You can mail Form 941 or file Form 941 electronically through an authorized third party transmitter using the IRS 941 online filing program.
Form 941 Due Dates:
- April 30
- July 31
- October 31
- January 31
Annual Returns:
Form 940, Employer's Annual Federal Unemployment (FUTA) Tax.
FUTA is strictly an employer paid tax; employees do not pay it. Form 940 is filed annually. It may be filed electronically.
Except as noted below, if you answer “Yes” to either one of the following questions, you must file Form 940:
- Did you pay wages of $1,500 or more to employees in any calendar quarter during 2022 or 2023?
- Did you have one or more employees for at least some part of a day in any 20 or more different weeks in 2022 or 20 or more different weeks in 2023?
- Count all full-time, part-time, and temporary employees. However, if your business is a partnership, don't count its partners.
If your business was sold or transferred during the year, each employer who answered “Yes” to at least one question above must file Form 940. However, don't include any wages paid by the predecessor employer on your Form 940 unless you’re a successor employer.
If you're not liable for FUTA tax for 2023 because you made no payments to employees in 2023, check box c in the top right corner of the form. Then, go to Part 7, sign the form, and file it with the IRS.
If you won't be liable for filing Form 940 in the future because your business has closed or because you stopped paying wages, check box d in the top right corner of the form.
Filing Due Date for Form 940:
The due date for filing Form 940 for 2023 is January 31, 2024. However, if you deposited all your FUTA tax when it was due, you may file Form 940 by February 12, 2024.
If the IRS receives Form 940 after the due date, it will treat Form 940 as filed on time if the envelope containing Form 940 is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service on or before the due date, or sent by an IRS-designated private delivery service (PDS) on or before the due date. However, if you don't follow these guidelines, the IRS will generally consider Form 940 filed when it is actually received.
Form 944
Form 944 is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) can file and pay these taxes only once a year instead of every quarter.
Who Must File Form 944?
In general, if the IRS has notified you to file Form 944, you must file Form 944 instead of quarterly Forms 941 to report the following amounts:
- Wages you have paid.
- Tips your employees reported to you.
- Federal income tax you withheld.
- Both the employer and the employee share of social security and Medicare taxes.
- Additional Medicare Tax withheld from employees.
- Current year's adjustments to social security and Medicare taxes for fractions of cents, sick pay, tips, and group-term life insurance.
- Qualified small business payroll tax credit for increasing research activities.
- Credit for qualified sick and family leave wages paid in 2023 for leave taken after March 31, 2020, and before October 1, 2021.
Exceptions:
The following employers cannot file Form 944:
- Household Employers:
- If you employ only household employees, don't file Form 944. For more information, see Pub. 926 and Schedule H (Form 1040), or Pub. 179 and Anexo H (Formulario 1040).
- Agricultural employers:
- If you employ only agricultural employees, don't file Form 944. For more information, see Pub. 51 and Form 943, or Pub. 179 and Form 943 (sp).
- Employers who are notified by the IRS to file quarterly Forms 941: This includes if you requested and received written confirmation from the IRS that your filing requirement was changed from Form 944 to Form 941.
- Employers who are not notified to file Form 944: If the IRS doesn't notify you to file Form 944, don't file Form 944. If you would like to file Form 944 instead of quarterly Forms 941, see Form 944 instructions.
Avoid Combining Employment Tax Deposits With Non-employment Tax Deposits
Do not combine deposits for employment taxes with deposits for non-employment taxes. For example, non-employment taxes such as, federal income taxes withheld from pensions, annuities, IRA distributions, and gambling winnings should not be combined with taxes withheld from employees' pay.