Payroll Reporting

What are the general filing requirements in regards to payroll taxes?

Form 941 Employer's Quarterly Tax Return: Each quarter, all employers who pay wages subject to income tax withholding (including withholding on sick pay and supplemental unemployment benefits) or social security and Medicare taxes must file Form 941, unless the employer is required to file Form 944, or one or more of the following exceptions apply:

1. Seasonal employers who no longer file for quarters when they regularly have no tax liability because they have no wages
2. Household employers reporting social security and Medicare taxes and/or withheld income tax
3. Employers reporting wages for employees in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or Puerto Rico
4. Agricultural employers reporting social security, Medicare, and withheld income taxes should use Form 943

Form 944 Employer's Annual Tax Return: If you receive written notification that you qualify for the Form 944 program, you must file Form 944 instead of Form 941. However, if you prefer to file Form 941, you can request to have your filing requirement changed.