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").
Employment Tax Returns Explained
Even if you have only one employee, you must comply with federal and state annual and quarterly employment tax reporting and deposit requirements.
Form W-2, Wage and Tax Statement
Employers must complete, file electronically or by mail with the Social Security Administration (SSA) and furnish to their employees Form W-2, Wage and Tax Statement showing the wages paid and taxes withheld for the year for each employee, as well as other employment-related information. Because employees' social security and Medicare benefits are computed based on information on Form W-2, it's very important to prepare Form W-2 correctly and timely.
Form W-3, Transmittal of Wage and Tax Statements
Form W-3 is used to summarize data reported on each W-2 and to transmit all W-2 forms. Form W-3 and Copy A of each W-2 is filed with the Social Security Administration.
When to File
You must submit by mail or electronically Copy A of Form(s) W-2 to the SSA with the transmittal Form W-3 by January 31, 2024. Special due dates apply if you have terminated your business.
You must furnish Copies B, C, and 2 of Form W-2 to your employees by January 31. You'll meet the furnish requirement if the form is properly addressed and mailed on or before the due date. If an employee stops working for you before the end of the year, you may give your former employee Form W-2 any time prior to, but no later than January 31. If your employee asks for the Form W-2, you must give your employee Copies B, C, and 2 within 30 days of the request or within 30 days of the final wage payment, whichever is later.
Requesting an extension:
You can request an extension of time to file information returns, including Form W-2, with Form 8809, Request for Extension of Time to File Information Returns.
Electronic Filing Requirement
Employers filing 10 or more information returns, including Forms W-2, must file electronically unless granted a waiver by the IRS. All employers are encouraged to file Forms W-2 electronically. For more information on electronic filing, refer to the General Instructions for Forms W-2 and W-3 and Topic No. 801, Topic No. 802 and Topic No. 803. You may obtain additional information on electronic filing of Forms W-2 and W-3 from the SSA's Business Services Online (BSO) or by calling 800-772-6270 (TTY 800-325-0778).
Filing by Mail
The official Form W-2 is available as a multi-copy form packet. The form packet provides all six copies that the user may need for each Form W-2 (Copy A, Copy 1, Copy B, Copy C, Copy 2, and Copy D). The address for mailing Copy A of the Form(s) W-2 and Form W-3 is also listed in the General Instructions for Forms W-2 and W-3 PDF. The Form W-3 and Copy A of each Form W-2 that you send to the SSA must be on official red-ink versions (or approved substitute versions) and can be ordered online or by calling 800-TAX-FORM (800-829-3676). Refer to the General Instructions for Forms W-2 and W-3 for additional information.
Make a copy of Form W-3 and a copy of each Form W-2 (Copy A or Copy D) to keep for your records for at least 4 years.
Send Copy 1, if applicable, to your state, city, or local tax department. Contact that state, city, or local tax department for requirements and transmittal information.
For electronic filing of Form W-2 visit: www.socialsecurity.gov/employer.
Form 941, Employer's Quarterly Federal Tax Return
Form 941 is used to report:
- Federal income taxes withheld
- Social Security taxes withheld
- Medicare taxes withheld
- The employer's share of social security and Medicare taxes
- Employment tax deposits made for the quarter.
Form 941 due date:
Form 941 is due by the end of the month following the last month of each quarter. For example, the last month of the first quarter for calendar year taxpayers is March. Therefore, Form 941 would be due April 30. You can mail Form 941 or file it electronically through an authorized third party transmitter using the IRS 941 online filing program.
Form 941 due dates are: April 30, July 31, October 31, and January 31.
Form 940, Employer's Annual Federal Unemployment (FUTA) Tax
FUTA tax is strictly an employer paid tax. Employees do not pay it. Form 940 is filed annually with the IRS. It may be file electronically.
Form 944, Employer's Annual Federal Tax Return
Form 944 is only filed if you were notified by the IRS in writing to do so.
Form W-4, Employee's Withholding Allowance Certificate:
Form W-4 must be completed by each new hire. Federal income tax to be withheld is based on the number of exemption allowances claimed on the W-4. All employees must complete Form W-4 and Form I-9 before they may start working for an employer.
Form I-9, Employment Eligibility Verification:
- Form I-9 must be completed by each new hire.
- This form is issued by the U.S. Citizenship and Immigration Services (USCIS).
- You can get this form from USCIS offices or by calling 1-800-870-3676. Contact the USCIS at 1-800-375-5283 or access its web site at www.uscis.gov for more information.
Zero Wage Return
If you have not filed a final Form 941 or Form 944, or are not a seasonal employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages.