You’ve figured out how much to withhold from employee paychecks. But, what do you do with the money you withhold?
You need to report and send employment taxes to government tax agencies. So, when do you do those things?
存款和报告就业税的信息如下。
Depositing and reporting employment taxes
Here is information on employment tax due dates for depositing and reporting, including federal income tax, Social Security and Medicare taxes, and FUTA.请小心：就业税可以在存款和报告中有不同的截止日期。
Federal income tax withholding
Depositing
Sowhen are federal payroll taxes due?For联邦所得税预扣, you will make deposits either monthly or semiweekly. You determine your depositing frequency before the beginning of each year. Your depositing schedule is based on your total reported tax liability on Form 941 during a four-quarterIRS lookback period。
If you reported $50,000 or less in taxes during the lookback period, you are a monthly depositor. If you reported more than $50,000 in taxes, you are a semiweekly depositor. This total tax liability includes federal income tax, Social Security tax, and Medicare tax.
If you run a new business, you will automatically be a monthly depositor for your first year.
Monthly deposits are due on the 15th day of the following month.
Semiweekly depositors should follow the table below:
| 发薪日属于： | Deposit taxes by: |
|---|---|
| 星期三，星期四，星期五 | 佛llowing Wednesday |
| Saturday, Sunday, Monday, Tuesday | 佛llowing Friday |
Your deposit schedule can change from year to year, so make sure you carefully examine the lookback period.
有关更多信息，请参阅有关存入税款的部分出版物15。
要存入联邦所得税，您必须使用EFTP，税务专家或vwin055 。
Reporting
You should report federal income tax withholding onForm 941。你需要文件941年每个季度一种形式。佛rm is due on the last day of the month following each quarter.
| Quarter: | Form 941 due date: |
|---|---|
| Quarter 1 | April 30 |
| Quarter 2 | July 31 |
| Quarter 3 | October 31 |
| Quarter 4 | 1月31日 |
Social Security and Medicare taxes (FICA)
Depositing
To deposit Social Security and Medicare taxes (FICA), you will follow the same depositing process that you use for depositing federal income tax.
With FICA, make sure you deposit both the employee and the employer portions of the taxes. Not depositing the full amount can result in penalties.
Reporting
You need to report Social Security and Medicare taxes on Form 941, along with the federal income taxes. You need to submit a Form 941 every quarter. The due dates are listed above in the federal income tax reporting section.
FUTA税
Depositing
Only you payFUTA税。You will not withhold FUTA tax from employee wages.
您将每季度缴纳FUTA税。
If your FUTA tax liability is $500 or less during a quarter, you do not have to deposit the tax. You can carry your liability over to the next quarter.
When your FUTA tax liability reaches more than $500 during a quarter (including anything you carried over from the previous quarter), you must make a deposit.
You will deposit FUTA tax by electronic funds transfer. You can use EFTPS, a tax professional, or a payroll service.
The FUTA tax deposit is due by the end of the month following the quarter.
| Quarter: | FUTA税deposit due date: |
|---|---|
| Quarter 1 | April 30 |
| Quarter 2 | July 31 |
| Quarter 3 | October 31 |
| Quarter 4 | 1月31日 |
Reporting
UseForm 940to report FUTA tax.Form 940 is due by January 31each year. If you made all your deposits on time, you have 10 extra days to submit the form.
Other employment taxes
For other employment taxes—such as SUTA, state income tax, orlocal income tax—contact your state or local tax agency.
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