Note: Taxpayers who owe $1,000 or less in total employment tax per year may file their employment tax returns under the Form 944 Program, which was introduced for tax years beginning on or after January 1, 2006. See 147D.rnFiling a return. Every quarter, employers are required to file a return of withheld income and Social Security taxes. Generally, Internal Revenue Service Form 941, Employer's Quarterly Federal Tax Return, is used for this purpose.
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