Page 9 - IRS Employer Tax Guide

9:19 - 23-Dec-2019
Page 8 of 48
Fileid: … ations/P15/2020/A/XML/Cycle07/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
PDSs can't deliver items to P.O. boxes. You must typing your wage information into easy-to-use fill-in fields.
! use the U.S. Postal Service to mail any item to an In addition, you can print out completed copies of Forms
CAUTION IRS P.O. box address. W-2 to file with state or local governments, distribute to
your employees, and keep for your records. Form W-3 will
be created for you based on your Forms W-2.
Dishonored Payments

Any form of payment that is dishonored and returned from Photographs of Missing
a financial institution is subject to a penalty. The penalty is Children
$25 or 2% of the payment, whichever is more. However,
the penalty on dishonored payments of $24.99 or less is The IRS is a proud partner with the National Center for
an amount equal to the payment. For example, a Missing & Exploited Children® (NCMEC). Photographs of
dishonored payment of $18 is charged a penalty of $18. missing children selected by the Center may appear in
this publication on pages that would otherwise be blank.
E-News for Payroll You can help bring these children home by looking at the
1-800-THE-LOST
photographs
and
calling
Professionals (1-800-843-5678) if you recognize a child.
The IRS has a subscription-based email service for
payroll professionals. Subscribers will receive periodic Calendar
updates from the IRS. The updates may include
information regarding recent legislative changes affecting The following is a list of important dates and
federal payroll reporting, IRS news releases and special responsibilities. The dates listed here haven’t been
announcements pertaining to the payroll industry, new adjusted for Saturdays, Sundays, and legal holidays (see
employment tax procedures, and other information the TIP next). Pub. 509, Tax Calendars (for use in 2020),
specifically affecting federal payroll tax returns. To adjusts the dates for Saturdays, Sundays, and legal
subscribe, go to IRS.gov/ENewsPayroll. holidays. See section 11 for information about depositing
taxes reported on Forms 941, 944, and 945. See section
14 for information about depositing FUTA tax. Due dates
Telephone Help for forms required for health coverage reporting aren't
listed here. For these dates, see Pub. 509.

Tax questions. You can call the IRS Business and Spe- If any date shown next for filing a return, furnish-
cialty Tax Line with your employment tax questions at TIP ing a form, or depositing taxes falls on a Saturday,
800-829-4933. Sunday, or legal holiday, the due date is the next
Help for people with disabilities. You may call business day. The term "legal holiday" means any legal
800-829-4059 (TDD/TTY for persons who are deaf, hard holiday in the District of Columbia. A statewide legal holi-
of hearing, or have a speech disability) with any employ- day delays a filing due date only if the IRS office where
ment tax questions. You may also use this number for as- you’re required to file is located in that state. However, a
sistance with unresolved tax problems. statewide legal holiday doesn't delay the due date of fed-
Additional information. Go to IRS.gov/ eral tax deposits. See Deposits Due on Business Days
Only in section 11. For any filing due date, you’ll meet the
EmploymentTaxes for additional employment tax informa- “file” or “furnish” requirement if the envelope containing
tion. For information about employer responsibilities under the return or form is properly addressed, contains suffi-
the Affordable Care Act, go to IRS.gov/ACA. cient postage, and is postmarked by the U.S. Postal Serv-
ice on or before the due date, or sent by an IRS-designa-
Ordering Employer Tax Forms, ted PDS on or before the due date. See Private Delivery
Services under Reminders, earlier, for more information.
Instructions, and Publications Fiscal year taxpayers. The due dates listed next apply
whether you use a calendar or a fiscal year.
You can view, download, or print most of the forms,
instructions, and publications you may need at IRS.gov/ By January 31
Forms. Otherwise, you can go to IRS.gov/OrderForms to
place an order and have them mailed to you. File Form 941 or Form 944. File Form 941 for the
Instead of ordering paper Forms W-2 and W-3, fourth quarter of the previous calendar year and deposit
consider filing them electronically using the SSA's free any undeposited income, social security, and Medicare
e-file service. Visit the SSA's Employer W-2 Filing taxes. You may pay these taxes with Form 941 if your
Instructions & Information website at SSA.gov/employer to total tax liability for the quarter is less than $2,500. File
register for Business Services Online. You’ll be able to Form 944 for the previous calendar year instead of Form
create Forms W-2 online and submit them to the SSA by 941 if the IRS has notified you in writing to file Form 944.

Page 8 Publication 15 (2020)