How To Make Federal Payroll Withholding Tax Filings
Review how to make federal payroll withholding tax filings.
Federal Tax Filings
Form 941, Employer’s Quarterly Federal Tax Return
Quarterly tax returns are due by the last day of the month following the end of the calendar quarter (e.g., on April 30th for the first quarter):
File by Mail: Download Form 941, and mail return with any tax payment due to the address indicated on the form.Use Form 941-V (Payment Voucher) when making any payment with Form 941. However, if you pay an amount with Form 941 that should’ve been deposited, you may be subject to a penalty. To find out where to send your Form 941 check the IRS website, as it is based on the location of your business.
For additional information, contact the IRS at (866) 860-4259 or visit IRS.gov.
Form 944, Employer’s Annual Federal Tax Return
Annual tax returns are due by January 31st for the preceding calendar year:
File by Mail: Download Form 944, and mail return with any tax payment due to the address indicated on the form. Use Form 944-V when making any payment with Form 944. However, if you pay an amount with Form 944 that should’ve been deposited, you may be subject to a penalty. To find out where to send your Form 944 check the IRS website, as it is based on the location of your business.
For additional information, contact the IRS at (866) 860-4259 or visit IRS.gov.
Form W-2, Wage and Tax Statement
You must file Form W-2 if you have one or more employees to whom you made payments (including non-cash payments) for the employees’ services in your trade or business during the fiscal year. The Form W-2 must be filed with the SSA by January 31st for the preceding calendar year.
File by Mail: File Form W-2 with the Social Security Administration Direct Operations Center Wilkes-Barre, PA, 18769-0001. Be sure not to send cash, checks, money orders, or other forms of payment with the Forms W-2 that you submit to the SSA.
File Online: File Form W-2 via the Business Services Online (BSO) website.
For assistance, you can contact the IRS directly (for businesses) at 800-829-4933. Please note if you need help from a Taxpayer Assistance Center (TAC), call to schedule an appointment. All TACs are now providing service by appointment.
Form W-2c, Corrected Wage and Tax Statement
You can use Form W-2c to correct information on previously submitted W-2s. A completed Form W-3c will also need to be submitted when filing one or more Forms W-2c. Corrected W-2s should be filed and sent to your employee(s) at your earliest convenience following detection of the error. Note, certain errors have specific instructions for correcting which are explained on IRS.gov. Forms can be submitted online or through standard mail, though it is recommended you file electronically:
File Online: File Form W-2c via the Business Services Online (BSO) website.
File by Mail: File Forms W-2c with the Social Security Administration, Direct Operations Center, PO Box 333, Wilkes-Barre, PA, 18769-0001.
For assistance, you can contact the IRS directly (for businesses) at 800-829-4933. Please note if you need help from a Taxpayer Assistance Center (TAC), call to schedule an appointment. All TACs are now providing service by appointment.
Form W-3, Transmittal of Wage and Tax Statements
Anyone required to file Form W-2 must file also file Form W-3. Copy A of forms W-2 must be submitted along with Form W-3. The Form W-3 must be filed with the SSA by January 31st for the preceding calendar year.
File Online: File Form W-3 via the Business Services Online (BSO) website.
File by Mail: File Form W-3 with the Social Security Administration Direct Operations Center, Wilkes-Barre, PA, 18769-0001. Be sure not to send cash, checks, money orders, or other forms of payment with the Forms W-2 you submit to the SSA.
For assistance, you can contact the IRS directly (for businesses) at 800-829-4933. Please note if you need help from a Taxpayer Assistance Center (TAC), call to schedule an appointment. All TACs are now providing service by appointment.
Form W-3c, Transmittal of Corrected Wage and Tax Statements
You must submit a completed Form W-3c when filing one more Form W-2cs, regardless of the error being corrected. Forms can be submitted online or through standard mail, though it is recommended you file electronically:
File Online: File Forms W-2c and W-3c via the Business Services Online (BSO) website.
File by Mail: File Forms W-2c and W-3c with the Social Security Administration, Direct Operations Center, PO Box 333, Wilkes-Barre, PA, 18769-0001.
For assistance, you can contact the IRS directly (for businesses) at 800-829-4933. Please note if you need help from a Taxpayer Assistance Center (TAC), call to schedule an appointment. All TACs are now providing service by appointment.
Form 1099-NEC, Miscellaneous Income
You must file Form 1099-NEC for each person to whom you have paid during the year for the minimum amount of $600 in:
Services performed by someone who is not your employee
Other income payments
Generally, the cash paid from a notional principal contract to an individual, partnership or estate
You can see a detailed list of job duties that require a 1099-NEC from from the IRS here.
How to file:
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File Online:
Copy A: You can e-file Copy A of Form 1099-NEC directly through the IRS Filing a Return Electronically (FIRE) system. This form must be produced with the help of compatible accounting software. Before logging into FIRE, you’ll need a Transmitter Control Code (TCC). You can request a TCC by filling out Form 4419 and then mailing or faxing it to the IRS. This form must be submitted at least 30 days before the tax deadline for your Form 1099-NEC.
Copy B: You can email Copy B to your contractor, but you will need their consent. Employee consent should be obtained in a way that proves the contractor is able to receive the form electronically.
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File by Mail:
Copy A: You will need to obtain a physical Form 1099-NEC, fill out Copy A, and mail it to the IRS.
Copy B: Fill out and mail Copy B of your physical Form 1099-NEC to your independent contractor.
Your Form 1099-NEC must be mailed or e-filed to the IRS by January 31.
If your company’s legal address is located in:
Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming
Mail to the following IRS address:
Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999
If your company’s legal address is located in:
Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia
Mail to the following IRS address:
Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301
For assistance, you can contact the IRS directly (for businesses) at 800-829-4933. Please note that if you need help from a Taxpayer Assistance Center (TAC), call to schedule an appointment. All TACs are now providing service by appointment.
Corrected Form 1099-NEC, Miscellaneous Income
If you file one or more 1099-NECs and later realize that an error was made, how you correct the error will depend on where the issue lies. Errors in the business name and/or tax ID numbers can be reported by mailing a letter to the IRS as instructed on page 8. Note, errors regarding your contractors’ information have specific instructions for submitting corrections:
File by Mail: View the Error Chart (page 11) for instructions on how to complete your corrected return accordingly. If a Form 1096 is needed, you will need to order one online from the IRS. Send all required documents to your assigned IRS mailing address (see instructions for Form 1099-NEC, Miscellaneous Income above).