Page 16 - Employment Taxes Guide

// FEDERAL INCOME TAX

AND SOCIAL SECURITY AND

MEDICARE TAX

- In general, employers who withhold federal income tax or social

security and Medicare taxes must file Form 941, Employer's

Quarterly Federal Tax Return, each quarter. This includes

withholding on sick pay and supplemental unemployment

benefits

- File Form 943, Employer's Annual Federal Tax Return for

Agricultural Employees, if you are filing to report agricultural

wages.

- File Form 944, Employer?s Annual Federal Tax Return, if you have

received written notification about the Form 944 program.

- File Form 945, Annual Return of Withheld Federal Income Tax, if

you are filing to report backup withholding.