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Federal Employer Tax Deposits (941)

Tax & FilingsFederal

Source of this page

This regulation detail page is rendered from the SMBRegs static catalog, not a live government database record. Use the official filing link below to verify current requirements before filing or relying on this summary.

Description

Employers must withhold federal income tax, Social Security, and Medicare from employee wages and deposit them with the IRS. Form 941 is filed quarterly to report these amounts.

Key Details

Jurisdiction
Federal
Category
Tax & Filings
Renewal Frequency
quarterly
Estimated Cost
Free to file
Estimated Time
1-2 hours per quarter

Penalties for Non-Compliance

2% to 15% penalty on late deposits depending on delay; plus interest

Who This Applies To

Minimum Employees: 1+

Official Filing Link

https://www.irs.gov/forms-pubs/about-form-941