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Depositing and Reporting Withheld Taxes

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  • Type:
    Employment Law Guide

    Depositing and Reporting Withheld Taxes: Nebraska

    This guide provides compliance guidance for HR and payroll professionals in Nebraska regarding income tax deposit thresholds, forms and due dates; electronic deposit requirements; annual reconciliation forms; Form W-2 filing requirements; and penalties for late filing or payment of taxes.

  • Type:
    Employment Law Guide

    Depositing and Reporting Withheld Taxes: Minnesota

    This guide provides compliance guidance for HR and payroll professionals in Minnesota regarding income tax deposit thresholds, forms and due dates; electronic deposit requirements; annual reconciliation forms; Form W-2 filing requirements; and penalties for late filing or payment of taxes.

  • Type:
    Employment Law Guide

    Depositing and Reporting Withheld Taxes: Kansas

    This guide provides compliance guidance for HR and payroll professionals in Kansas regarding income tax deposit thresholds, forms and due dates; electronic deposit requirements; annual reconciliation forms; Form W-2 filing requirements; and penalties for late filing or payment of taxes.

  • Type:
    Letters and Forms

    IRS Form 944, Employer's Annual Federal Tax Return

    As mandated by the Internal Revenue Service, every employer that withholds $1,000 or less a year in federal income and FICA taxes from employees' pay may file Form 944, Employer's Annual Federal Tax Return, on an annual basis.

  • Type:
    Letters and Forms

    IRS Form 945, Annual Return of Withheld Federal Income Tax

    As mandated by the Internal Revenue Service, every employer that withholds income taxes from nonpayroll payments (e.g., pension payments) must file Form 945, Annual Return of Withheld Federal Income Tax, on an annual basis.

  • Type:
    Letters and Forms

    IRS Form W-2c, Form W-3c, Corrected Wage and Tax Statement and Transmittal Form

    As mandated by the Internal Revenue Service, employers that must correct a previously filed Form W-2 must file Form W-2c, Corrected Wage and Tax Statement, with the Social Security Administration.

  • Type:
    Letters and Forms

    IRS Form 843, Claim for Refund and Request for Abatement

    As mandated by the Internal Revenue Service, every employer that requests an abatement of interest or assessed penalties, or a FUTA abatement, must file Form 843, Claim for Refund and Request for Abatement.

  • Type:
    Letters and Forms

    IRS Form 8508, Application for a Waiver From Electronic Filing of Information Returns

    As mandated by the Internal Revenue Service, every employer that is required to file annual information returns electronically, but that cannot file electronically, must file Form 8508, Application for a Waiver From Electronic Filing of Information Returns.

  • Type:
    Letters and Forms

    IRS SS-4 Form, Application for Employer Identification Number

    As mandated by the Internal Revenue Service, every employer that withholds taxes from employees' pay must establish a business account with the Internal Revenue Service by filing Form SS-4, Application for Employer Identification Number.

  • Type:
    Letters and Forms

    Planilla para la Declaracion Federal TRIMESTRAL del Patrono - IRS Form 941-PR, Schedule B, and Instructions

    As mandated by the Internal Revenue Service, every employer located in Puerto Rico that pays wages subject to Social Security and Medicare taxes files Form 941-PR, Planilla para la Declaracion Federal TRIMESTRAL del Patrono, on a quarterly basis.

About This Topic

HR and legal considerations for employers regarding depositing and reporting of withheld payroll taxes. Support on following laws and regulations regarding this topic.