What tax forms do employers have to file quarterly?

Employers in the United States are generally required to file several tax forms quarterly to report wages paid, taxes withheld, and contributions to federal and state unemployment insurance programs. The specific forms include:

1. Form 941 – Employer’s Quarterly Federal Tax Return

• Form 941 Purpose: To report income taxes, Social Security tax, and Medicare tax withheld from employees’ paychecks.

• Filing Frequency: Quarterly (due by the last day of the month following the end of the quarter).

• Quarters:

  • Q1: January – March (due by April 15)

  • Q2: April – June (due by June 17)

  • Q3: July – September (due by Sept 16)

  • Q4: October – December (due by January 15, 2025)

2. Form 940 – Employer’s Annual Federal Unemployment (FUTA) Tax Return

• Form 940 Purpose: To report and pay unemployment taxes under the Federal Unemployment Tax Act (FUTA).

• Filing Frequency: Annually, but FUTA tax payments are often made quarterly.

• Payment Dates:

  • Q1: April 30

  • Q2: July 31

  • Q3: October 31

  • Q4: January 31 (of the following year)

3. State Unemployment Tax Forms (known as Reemployment Tax in Florida)

• Floirda Reemployment Forms Purpose: To report and pay state reemployment taxes.

• Filing Frequency: Varies by state, in Florida businesses are required to file and pay quarterly.

4. Form 720 – Quarterly Federal Excise Tax Return (if applicable)

• Form 720 Purpose: To report and pay federal excise taxes on certain goods and services.

• Filing Frequency: Quarterly (due by the last day of the month following the end of the quarter).

5. Form 941-SS – Employer’s Quarterly Federal Tax Return (U.S. Territories)

• Form 941-SS Purpose: Similar to Form 941, but specifically for employers in U.S. territories.

6. Form 943 – Employer’s Annual Federal Tax Return for Agricultural Employees (if applicable)

• Form 943 Purpose: To report Social Security and Medicare taxes for agricultural employees.

• Filing Frequency: Annually, but some payments may be due quarterly.

7. Form 944 – Employer’s Annual Federal Tax Return

• Form 944 Purpose: For small employers with an annual employment tax liability of $1,000 or less.

• Filing Frequency: This form is filed annually, but the IRS may direct some employers to file it quarterly.

Employers should check both federal and state requirements as they may vary, and some industries may have additional specific forms.