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QuickBooksHelp
Intuit
Intuit
posted
‎September 08, 2019 08:54 AM
last updated ‎August 09, 2020 2:34 AM

Internal Revenue Service Payroll Tax Compliance

SOLVED•by QuickBooks•QuickBooks Desktop Payroll•58•Updated March 27, 2020

Use this information to ensure compliance with federal tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
Annual Form 940 (Filing) FUTA Employer's Annual Federal Unemployment (FUTA) Tax Return
Effective Date
Form Name
Employer's Annual Federal Unemployment (FUTA) Tax Return
Filing Frequency
Annual
Filing Due Dates
The due date for filing Form 940 for 2019 is January 31, 2020.

However, if all FUTA tax was deposited when due, Form 940 may be filed by or before February 10, 2020.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
E-file
Payment Methods-DIY
Check
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
940 Payment FUTA Employers Federal Payments: FUTA
Effective Date
Form Name
Employers Federal Payments: FUTA
Filing Frequency
Quarterly and/or Annually
Filing Due Dates
Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).

Annual: Due by January 31 of the following year.

Note: You should confirm your deposit requirements by referring to Form 940 Instructions on the www.irs.gov web site.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Debit
or
Check
Annual Form Schedule A (Form 940) (Filing) FUTA Multi-State Employer and Credit Reduction Information
Effective Date
Subform of
Annual Form 940
Form Name
Multi-State Employer and Credit Reduction Information
Filing Frequency
Annual
Filing Due Dates
Filed with Federal Form 940 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
Annual Form 943A WH/SS/Medicare Agricultural Employer's Record of Federal Tax Liability
Effective Date
Subform of
Annual Form 943
Form Name
Agricultural Employer's Record of Federal Tax Liability
Filing Frequency
Annual
Filing Due Dates
Send with Annual Form 943 when required.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
Annual Form 945A WH/SS/Medicare Annual Record of Federal Tax Liability
Effective Date
Subform of
Annual Form 944
Form Name
Annual Record of Federal Tax Liability
Filing Frequency
Annual
Filing Due Dates
Filed with Annual Form 944 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
Form 1096 WH/SS/Medicare Annual Summary and Transmittal of US Information Returns
Effective Date
Form Name
Annual Summary and Transmittal of US Information Returns
Filing Frequency
Annual
Filing Due Dates
When to file. File Form 1096 as follows.
• With Forms 1097, 1098, 1099, 3921, 3922, or W-2G, file by
February 28, 2020 if filing on paper

Caution: We recommend you file Form 1099-MISC, as a stand-alone shipment, by January 31, 2020, if you are reporting non-employee compensation (NEC) in box 7.

• With Forms 5498, file by June 1, 2020
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
Annual Form 944 (Filing) WH/SS/Medicare Employer's Annual Federal Tax Return
Effective Date
Form Name
Employer's Annual Federal Tax Return
Filing Frequency
Annual
Filing Due Dates
Due by January 31, 2020

If you make deposits in full payment of your taxes for the year by January 31, you have until February 10, 2020 to file.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
E-file
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Debit
or
Check
Annual Form 943 WH/SS/Medicare Employer's Annual Federal Tax Return for Agricultural Employees
Effective Date
Form Name
Employer's Annual Federal Tax Return for Agricultural Employees
Filing Frequency
Annual
Filing Due Dates
For 2019, file Form 943 by January 31, 2020

If you made deposits on time and in full payment of the taxes due for the year, you may file the return as late as February 10, 2020.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
Quarterly Form 941 (Filing) WH/SS/Medicare Employer's Quarterly Federal Tax Return
Effective Date
Form Name
Employer's Quarterly Federal Tax Return
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
E-file
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
944 Payment WH/SS/Medicare Employers Federal Payments
Effective Date
Form Name
Employers Federal Payments
Filing Frequency
Next Day
Semiweekly
Monthly
Quarterly
Annually
Filing Due Dates
Next Day: Due the next banking day.

Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday). Exception: If you have more than one pay date within one deposit period but the paydays are in separate calender quarters, you must make two separate payments.

Monthly: Due the 15th of the following month.

Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).

Annual: Due January 31 of the following year.

Note: You should confirm your deposit requirements by referring to Form 944 Instructions on the www.irs.gov web site.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
E-pay
941 Payment WH/SS/Medicare Employers Federal Payments
Effective Date
Form Name
Employers Federal Payments
Filing Frequency
Next Day
Semiweekly
Monthly
Quaterly
Filing Due Dates
Next Day: Due the next banking day.

Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday). Exception: If you have more than one pay date within one deposit period but the paydays are in separate calender quarters, you must make two separate payments.

Example:
IF the payday falls on a..
Wednesday, Thursday and/or Friday
THEN deposit taxes by the following Wednesday

IF the payday falls on a....
Saturday, Sunday, Monday, and/or Tuesday
THEN deposit taxes by the following Friday

Monthly: Due the 15th of the following month.

Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).

Note: You should confirm your deposit requirements by referring to Form 941 Instructions on the www.irs.gov web site.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Debit
or
Check
Form 1099-MISC (Filing) WH/SS/Medicare Miscellaneous Income
Effective Date
Form Name
Miscellaneous Income
Filing Frequency
Annual
Filing Due Dates
Filing Due Dates Changing
To:
Due January 31, 2020 on paper or electronically when reporting nonemployee compensation payments in box 7

For all others:
Due February 28, 2020 if filed on paper

Due by March 31, 2020 if filed electronically
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
Quarterly Form Schedule B (Filing) WH/SS/Medicare Report of Tax Liability for Semiweekly Schedule Depositors
Effective Date
Subform of
Quarterly Form 941
Form Name
Report of Tax Liability for Semiweekly Schedule Depositors
Filing Frequency
Quarterly
Filing Due Dates
Filed with Quarterly Form 941 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Internal Revenue Service
Vendor Payable Name
United States Treasury
Phone Numbers
Business Tax Questions
800-829-4933

EFTPS Customer Service
800-555-4477
Agency Website URL
http://www.irs.gov/businesses

Agency Holidays

Effective Date
Agency Holidays
2020 Legal Holiday Schedule

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

Other Federal Holiday:
Emancipation Day - April 16 ( Not a banking holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
Federal Employer Identification No. (EIN)
QuickBooks Employer Account Number Format(s)
99-9999999

Agency Withholding Details

Tax Item
Non-Resident Alien
Effective Date
WH Supported?
Yes
Allowance Amount Detail
Add additional $8,100 to wages for 2019 and prior W4
Add additional $12,400 to wages for 2020 and later W4

W4 Requirements

Effective Date
Can Use Federal W4?
Yes
Withholding
Effective Date
WH Supported?
Yes
Allowance Amount Detail
$4,200.00
Supplemental Rate Detail
25% if under 1,000,000; 39.6% withholding rates on supplemental wages when an employee receives more than $1,000,000 of supplemental wages from you during the calendar year (or the highest rate of income tax for the year).

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
CPEOs (Certified Professional Employer Organizations) are required to electronically file Form 941. No other filing mandate.
Employer Payment Requirements
All Employers are required to pay electronically using the EFTPS System.

Note: Generally businesses with a quarterly federal tax liability of less than $2,500 may be able to pay via check. The employer should verify this with the IRS. Any employer that continues to make a non-electronic deposit will be charged a 10% penalty.

Agency Tax Payment Details

Tax Payment Name
Federal 944
Effective Date
Tax Payment Name
Federal 944

Verification Tracking

Last Verified Date
01-07-2020
Federal 941
Effective Date
Tax Payment Name
Federal 941

Verification Tracking

Last Verified Date
01-07-2020
Federal 943
Effective Date
Tax Payment Name
Federal 943

Verification Tracking

Last Verified Date
01-07-2020

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
CPEOs (Certified Professional Employer Organizations) are required to electronically file Form 941. No other filing mandate
Employer Payment Requirements
All Employers are required to pay electronically using the EFTPS System. Any employer that continues to make a non-electronic deposit will be charged a 10% penalty.

Note: Generally businesses with a quarterly federal tax liability of less than $2,500 may be able to pay via check. The employer should verify this with the IRS.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
W-2: Employers with 250 or more Forms W-2 must file electronically.
Employer Payment Requirements
No Mandate

Agency contact information

Effective Date
Agency Name
Internal Revenue Service
Vendor Payable Name
United States Treasury
Phone Numbers
Business Tax Questions
800-829-4933

EFTPS Customer Service
800-555-4477
Agency Website URL
https://www.irs.gov/businesses

Agency Holidays

Effective Date
Agency Holidays
2020 Legal Holiday Schedule

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

Other Federal Holiday:
Emancipation Day - April 16 ( Not a banking holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
Federal Employer Identification No. (EIN)
QuickBooks Employer Account Number Format(s)
99-9999999

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
No Mandate
Employer Payment Requirements
All Employers are required to pay electronically using the EFTPS System.

Note: Although Form 940 covers a calendar year, employers may have to deposit FUTA tax before a return is filed. If employer FUTA tax is more than $500 for the calendar year, employers must deposit at least one quarterly payment. If FUTA tax is $500 or less for the calendar year, employers can either deposit the amount (EFTPS) or pay it with Form 940.

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.6%
Maximum Rate
6%
New Employer Rate
N/A

Employer Wage Base

Effective Date
Wage Base Amount
$7,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Tax Payment Details

Effective Date
Tax Payment Name
Federal 940

Verification Tracking

Last Verified Date
12-29-2019

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