Quarterly Requirements
Employer's Quarterly Federal Tax Return

Reconciles the withheld income tax and social security taxes paid with the monthly the EFTPS online system. Any balance due is paid using EFTPS one month after quarter-end.

Forms to use

IRS 941 Quarterly Return for Federal Employment Taxes

How often

Quarterly reporting requirement

How to complete IRS 941

Line What to enter

1 Number of employees you employed on March 12

2 Total wages paid in that quarter. On this form, the IRS is concerned with paydates, not when the wages were earned.

3 Federal income tax withheld during that quarter.

4-5 Adjustments for prior quarters, if any.

6a Wages subject to social security multiplied by .062. This is all wages unless an employee has reached the $118,500 cap or is exempt from social security.

6b Reported tips subject to social security multiplied by .062. This is all wages unless an employee has reached the $118,500 cap or is exempt from social security.

7 All wages and tips multipled by .029, unless the person is exempt from Medicare.

8 Add lines 6a, 6b, and 7.

9-11 Adjustments for prior quarters, if any.

12-13 If you paid advance earned income to low income employees, enter the amount on line 15 and subtract it from line 14.

14-15 Total deposits you made with EFTPS system and the balance due.

17 Monthly depositors and new employers only: The IRS wants you to divide the total taxes (line 13) and show when these became due. So, take all your pay dates and find the appropriate box. For example, a January 15th paydate would be box D. Put the total taxes (federal income tax, social security and medicare less adjustments) that you owe from that paydate.

Sch. B If you are required to deposit taxes semi-weekly or on a next-day basis, don't complete the bottom of IRS 941. Instead, do the same process using Schedule B.

Due date

One month after calendar quarter-end: April 30, July 31, October 31, January 31.

How to file

You can either mail the form or file it electronically through a private service.

Mail form 941 to the IRS with any balance due. Make the check payable to the IRS and be sure to put your federal employer ID number on it.

Click here for IRS 941 mailing addresses

File electronically: Visit https://www.irs.gov/instructions/i941 for a list of qualified vendors.

To pay

Pay electronically

Pay via credit card (with a service fee). There are two approved providers:

Mail your check with Form 941.


Call the IRS information hotline (800) 829-4933. For forms, call (800) 829-3676 or obtain them online at http://apps.irs.gov/app/picklist/list/formsPublications.html.

State Quarterly Withholding Tax Return
8109: FUTA Tax Payments

FUTA taxes are paid using EFTPS, but the deposits must be made separately. Because this tax is so small, the deposits are infrequent: The IRS wants you only to make deposits quarterly if your accumulated, but unpaid FUTA tax is more than $500 at the end of any calendar quarter. At year-end, these payments are reconciled and any balance due is paid with IRS 940.

Forms to use

EFTPS online payment

Tax rate

0.6% on the first $7,000 of gross income. Employer pays. Do not deduct from employee salary.

Example: Joan earns $25,000 per year. Beginning every January - or whenever Joan is first employed, your company must pay .006 times her gross salary for FUTA taxes. These payments should continue until she has earned $7,000 for the year. At that point, no more payments are required for that calendar year.
Note: It is irrelevant whether Joan worked for another employer during the year. The taxes are collected on the first $7,000 in wages paid by each employer.

Deposit how often?

Usually a quarterly deposit requirement.

Due date

If the cumulative tax at the end of any quarter exceeds $500, this tax must be deposited by the last day of the month following the calendar quarter-end: April 30, July 31, October 31. If at year-end the cumulative tax never reached $500, do not use this form. Instead, pay the tax with IRS 940 by January 31st.

To pay

Pay taxes electronically using EFTPS (free service).

Pay via credit card (with a service fee). There are two approved providers:

Link2Gov Corporation at (888) 729-1040. For questions call (888) 658-5465 or visit www.pay1040.com

Official Payments Corporation at (800) 272-9829. For questions call (877) 754-4413 or visit www.officialpayments.com

Two FUTA rates?

If you read IRS information you may see a FUTA rate of 6%, rather than the 0.6% mentioned in these instructions. This is because there are actually two FUTA rates - a high one for states without an unemployment insurance program, and a low one for states which have a program. However, if any of your employees claim they are exempt from state unemployment insurance but are NOT exempt from FUTA, they may have to pay the higher FUTA rate.

Corporate officers

Even though corporate officers are often exempt from state unemployment tax, they are NOT exempt from FUTA taxes. To avoid the 6% FUTA rate, it is best to ignore the state exemption and pay the regular state UI tax for corporate officers.


Call the IRS information hotline at (800) 829-4933.

Paying Federal Taxes Electronically

If you registered for a federal employer ID number, you are automatically enrolled in the online payment system called EFTPS. EFTPS is used:

  • For your business: to pay employment taxes and to pay C-corporation taxes
  • For yourself: to pay 1040ES quarterly estimated taxes or any amount due on your 1040 return.

Forms to use

Pay online using EFTPS

Information about EFTPS

Receive PIN by mail

You should have receive your EFTPS PIN by mail after you registered for a federal employer ID number to receive a federal employer ID number.

Activate your registration and get your password

Call (800) 982-3256. You will be asked:

  • Information about your bank account: routing number, bank account numbers, and type of account (checking or savings)
  • To choose to verify your account (it takes 6 days, but is free and prevents errors)
  • To confirm that you consent EFTPS to withdraw funds from your account at your request
  • Your phone number

You will receive a confirmation number and temporary password (online you will be prompted to choose a new one).

To make a payment

Go to: https://www.eftps.com/eftps/index.jsp. Enter your Social Security number (or federal identification number of the employer), your PIN and Internet Password.

Payments by credit card?

The IRS accepts payments by credit card. Click here for more information.


Call the customer service unit of the EFTPS at (800) 555-8778 or visit: https://www.eftps.com/eftps/index.jsp