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Form 940 (or 940-EZ), Employer's Annual Federal Unemployment (FUTA) Tax Return. This form is
due 1 month after the calendar year ends. Use it to report the FUTA tax you paid. Most employers
can use Form 940-EZ, which is a simplified version of Form 940.
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Form 941, Employer's Quarterly Federal Tax Return. This form is due 1 month after the calendar
quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on
wages if your employees are not farm workers.
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Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. This form is due 1
month after the calendar year ends. Use it to report social security and Medicare taxes and
withheld income taxes on wages if your employees are farm workers.
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Form 945, Annual Return of Withheld Federal Income Tax. This form is due 1 month after the
calendar year ends. Use it to report income tax withheld on all nonpayroll items. Nonpayroll items
include the following:
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a. Backup withholding.
b. Withholding on pensions, annuities, IRAs, and gambling winnings.
c. Payments of Indian gaming profits to tribal members. |
Fiscal-year taxpayers. The dates in this calendar apply whether you use a fiscal year
or the calendar year as your tax year. The only exception is the date for filing Forms 5500 and 5500-EZ. These employee
benefit plan forms are due by the last day of the seventh month after the plan year ends. See July 31, later.
Extended due dates. If you deposit in full and on time the tax you are required to report on Form 940 (or
940-EZ), 941, 943, or 945, you have an additional 10 days to file that form.
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