IRS Logo
Print - Click this link to Print this page

Employment Taxes

中文 | 한국어 | TiếngViệt | Pусский

If you are self-employed, visit the Self-Employed Individuals Tax Center page for information about your tax obligations.

Understanding Employment Taxes
Understand the various types of taxes you need to deposit and report such as, federal income tax, social security and Medicare taxes and Federal Unemployment (FUTA) Tax.

Depositing and Reporting Employment Taxes
You must deposit federal income tax withheld and both the employer and employee social security and Medicare taxes. You also must report on the taxes you deposit, as well as report wages, tips and other compensation paid to an employee.

Employment Tax Due Dates
You must deposit and report your employment taxes on time.

Correcting Employment Taxes
"X" forms are used to report adjustments to employment taxes and to claim refunds of overpaid employment taxes.

E-file Forms 940, 941, 943, 944 or 945 for Small Businesses
If you are a small business owner, you have two options to e-file tax forms of the 94x series.

Updating Your Business Address
There are several ways to notify the IRS that your address has changed.

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 14-Dec-2016