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").
Delinquent Employment Taxes
In a cash crunch and tempted to put off paying employment taxes? Keep in mind, the penalties for failing to pay employment taxes, particularly employment taxes (called Trust Fund Taxes) can be harsh. For example, the penalty for failure to pay trust fund taxes (the employee's share of Social Security taxes, Medicare taxes taxes and federal income taxes) is 100% of the tax liability! In addition, you may be charged with criminal penalties if you don't comply with the special bank deposit requirements for the special trust account for the U.S. Government.
Failure-to-Deposit (FTD) Penalties
The IRS may assess an "averaged" FTD penalty of 2% to 10% if you're a monthly schedule depositor and didn't properly complete Form 941, line 16, when your tax liability shown on Form 941, line 12, equaled or exceeded $2,500.
The IRS may also assess an "averaged" FTD penalty of 2% to 10% if you're a semiweekly schedule depositor and your tax liability shown on Form 941, line 12, equaled or exceeded $2,500 and you: Completed Form 941, line 16, instead of Schedule B (Form 941); failed to attach a properly completed Schedule B (Form 941); or improperly completed Schedule B (Form 941) by, for example, entering tax deposits instead of tax liabilities in the numbered spaces.
Businesses have failed because of the heavy burden of having to come up with the funds to pay delinquent taxes left unpaid for long periods of time. Each month, when paying your bills, make sure your tax liabilities are at the top of the list! Talk to your creditors to ease their anxiety if things get really tight. Let them know you haven't forgotten them.
Paying Past Due Taxes
When paying past due taxes, include a letter along with your payment to the IRS stating that you want your payment applied to the trust fund portion of the tax you owe first (i.e. social security, Medicare, and federal income taxes).
Include the following in your letter and on your check:
- Your employer identification number (EIN)
- The type of tax involved
- The period covered. For example, 4th quarter 2023
- In the memo area of your check write: "Apply to trust fund portion" if you're late paying these taxes.