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").

Per Diem Rates

Closing a Business When You Have Employees

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If you have employees when you close your business you'll have to file the final employment tax returns and issue W-2s to the employees.

Employment Tax Returns:

• Form 941, Employer's Quarterly Federal Tax Return
• Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
• Form W-2, Wage and Tax Statement
  • Form W-2 and W-3 Instructions
• Form W-3, Transmittal of Income and Tax Statement

1. Form 941, Employer's Quarterly Federal Tax Return:

Form 941 is filed quarterly and is used to report federal income taxes and social security and Medicare tax withheld from employees' pay. The employer's share of social security and Medicare taxes are also reported.

Form 941 is due by the last day of the month following the end of each quarter.

For example, if you close your business May 15, 20xx (the second quarter), file Form 941 no later than July 31, 20xx. Complete Part 3 on page 2 of Form 941, and enter the final date wages were paid.

2. Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return:

File Form 940 by January 31 of the following year (i.e. tax year 2021 due January 31, 2022).

For the final return, Check the box on page 1 indicating you won't have to file returns in the future.

3. Form W-2, Wage and Tax Statement:

Paper returns and electronically filed returns must be received by employees by January 31 of the following year.

Social Security Administration:

File Copy A of Form W-2 (and the accompanying transmittal Form W-3) by February 28 (or the 29th during a leap year). Electronically filed returns may be filed by March 31. You can request a filing extension of 30 days with the Social Security Administration by sending Form 8809, Request for Extension of Time to File Information Returns.