Employment taxes

If you are self-employed, visit the Self-employed individuals tax center page for information about your tax obligations.

Understanding employment taxes

This page will explain and provide resources for the various types of employment taxes you need to deposit and report as an employer, such as federal income tax, Social Security and Medicare taxes and federal unemployment tax.

Depositing and reporting employment taxes

This page will explain and provide resources for depositing and reporting employment taxes as an employer. You must deposit and report federal income tax and Additional Medicare Tax withheld and both the employer and employee social security and Medicare taxes. You also must report 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. This page will explain the filing due dates of employment tax returns and information returns, and employment tax deposit due dates.

Correcting employment taxes

The IRS has developed specific forms to correct errors on a previously filed employment tax return. However, there is no specific form to correct a Form 940. You use a Form 940 for correcting a previously filed return by checking the amended return box in the top right corner of the Form 940. This page provides links to the specific forms and provides resources for correcting previously filed employment tax returns.

E-file employment tax forms

You can e-file employment tax returns and corrected employment tax returns. This page has been developed to provide guidance and resources so you may electronically file your employment tax and information returns.

Updating your business address

There are several ways to notify the IRS that your address has changed. This page will provide guidance and resources so you may correctly change your address with the IRS.