File 941 quarterly taxes

See the instructions for the form itself or Publication 15 for more information about the lookback period and how to determine which type of depositor you are. Under the monthly deposit schedule, deposit employment taxes on payments made during a month by the 15th day of the following month. You must determine when to deposit your FUTA tax based on the amount of your tax liability as determined on a quarterly basis.

More In File. Reporting Due Dates Every employer engaged in a trade or business who pays remuneration for services performed by employees must report wage payments, income tax withholding, social security tax, Medicare tax and if applicable, Additional Medicare tax, to the IRS and pay employment taxes on the payments.

If you timely deposited all taxes when due, then you have 10 additional calendar days to file the return. Forms W-2 and W-3 may be filed electronically, and certain employers can also file them on paper. Currently, employers who file or more Forms W-2 are required to file them electronically. This number will decrease to or more Forms W-2 once the IRS issues regulations implementing the changes to the electronic filing requirements provided in the Taxpayer First Act, enacted in July For more information about these forms including help in filing the forms electronically visit the SSA Website.

Forms W-2 are additionally required to be furnished to employees by January See Topic No. For information about e-filing, please see E-file Employment Tax Forms.

You're required to file a separate Form for each quarter first quarter - January through March, second quarter - April through June, third quarter - July through September, fourth quarter - October through December. Form is generally due by the last day of the month following the end of the quarter.

For example, you're required to file Form by April 30 for wages you pay during the first quarter, January through March. If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, you may file the return on the next business day.

The term legal holiday means any legal holiday in the District of Columbia. Some employers with small payrolls, including government employers, may file an annual return, Form instead of Form each quarter, if you are eligible and properly so indicated on your Form SS-4, Application for an Employer Identification Number.

Form generally is due on January 31 of the following year. The purpose of Form is to reduce burden on small employers by allowing them to file one return per year, and in most cases pay the employment tax with the return. Report the entire amount of these tips on line 5b Taxable social security tips , line 5c Taxable Medicare wages and tips , and, if the withholding threshold is met, line 5d Taxable wages and tips subject to Additional Medicare Tax withholding.

Include as a negative adjustment on line 9 the total uncollected employee share of the social security and Medicare taxes. Enter the number of employees on your payroll for the pay period including June 12, September 12, or December 12, for the quarter indicated at the top of Form Don't include:. Enter amounts on line 2 that would also be included in box 1 of your employees' Forms W Include sick pay paid by your agent.

Also include sick pay paid by a third party that isn't your agent for example, an insurance company if you were given timely notice of the payments and the third party transferred liability for the employer's taxes to you. Enter the federal income tax you withheld or were required to withhold from your employees on this quarter's wages, including qualified sick leave wages, qualified family leave wages, and qualified wages excluding qualified health plan expenses for the employee retention credit; tips; taxable fringe benefits; and supplemental unemployment compensation benefits.

Don't include any income tax withheld by a third-party payer of sick pay even if you reported it on Forms W You will reconcile this difference on Form W Also include here any excise taxes you were required to withhold on golden parachute payments section For information on the employment tax treatment of fringe benefits, see Pub. For information about supplemental unemployment compensation benefits and golden parachute payments, see section 5 of Pub.

If no wages, tips, and other compensation on line 2 are subject to social security or Medicare tax, check the box on line 4. If this question doesn't apply to you, leave the box blank. For more information about exempt wages, see section 15 of Pub. For religious exemptions, see section 4 of Pub. For more information, see Pub. Enter the total wages, including qualified sick leave wages and qualified family leave wages for leave taken after March 31, , and before October 1, ; qualified wages other than qualified health plan expenses for the employee retention credit; sick pay; and taxable fringe benefits subject to social security taxes you paid to your employees during the quarter.

Don't include the qualified sick leave wages reported on line 5a i or qualified family leave wages reported on line 5a ii for leave taken before April 1, For this purpose, sick pay includes payments made by an insurance company to your employees for which you received timely notice from the insurance company.

See the instructions for line 8 for an adjustment that you may need to make on Form for sick pay. Enter the amount before payroll deductions. Don't include tips on this line. For information on types of wages subject to social security taxes, see section 5 of Pub. For , the rate of social security tax on taxable wages, except for qualified sick leave wages and qualified family leave wages for leave taken before April 1, , is 6.

For purposes of the credit for qualified sick and family leave wages, qualified sick leave and family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections b 1 — 22 , that an employer pays that otherwise meet the requirements of the EPSLA or the Expanded FMLA, as enacted under the FFCRA and amended for purposes of the ARP.

However, don't include any wages otherwise excluded under section b when reporting qualified sick and family leave wages on lines 5a, 5a i , 5a ii , 5c, and, if applicable, 5d. See the instructions for line 11d for information about the credit for qualified sick and family leave wages for leave taken after March 31, , and before October 1, Employers with fewer than employees and, for leave taken after March 31, , and before October 1, , certain governmental employers without regard to number of employees except for the federal government and its agencies and instrumentalities unless described in section c 1 are entitled to a credit if they provide paid sick leave to employees that otherwise meets the requirements of the EPSLA.

Under the EPSLA, as amended for purposes of the ARP, wages are qualified sick leave wages if paid to employees that are unable to work or telework before October 1, , because the employee:.

Is experiencing symptoms of COVID and seeking a medical diagnosis; or, for leave taken after March 31, , and before October 1, , is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID and the employee has been exposed to COVID or the employee's employer has requested such test or diagnosis , or the employee is obtaining immunizations related to COVID or recovering from an injury, disability, illness, or condition related to such immunization;.

Is caring for an individual subject to an order described in 1 or who has been advised as described in 2 ;. Is caring for a son or daughter because the school or place of care for that child has been closed, or the childcare provider for that child is unavailable, due to COVID precautions; or.

Is experiencing any other substantially similar condition specified by the U. Department of Health and Human Services, which for leave taken after March 31, , and before October 1, , includes to accompany an individual to obtain immunization related to COVID, or to care for an individual who is recovering from any injury, disability, illness, or condition related to the immunization.

A son or daughter must generally have been under 18 years of age or incapable of self-care because of a mental or physical disability. A son or daughter includes a biological child, adopted child, stepchild, foster child, legal ward, or a child for whom the employee assumes parental status and carries out the obligations of a parent. The hour limit discussed next is the combined total allowed for leave taken after March 31, , and before October 1, If an employee received qualified sick leave wages for leave taken before April 1, , those hours don't reduce the 80 combined hours allowed for leave taken after March 31, , and before October 1, The EPSLA, as amended for purposes of the ARP, provides different limitations for different circumstances under which qualified sick leave wages are paid.

For more information about qualified sick leave wages, go to IRS. Employers with fewer than employees and, for leave taken after March 31, , and before October 1, , certain governmental employers without regard to number of employees except for the federal government and its agencies and instrumentalities unless described in section c 1 are entitled to a credit under the FFCRA, as amended for purposes of the ARP, if they provide paid family leave to employees that otherwise meets the requirements of the Expanded FMLA.

For leave taken before April 1, , wages are qualified family leave wages if paid to an employee who has been employed for at least 30 calendar days when an employee is unable to work or telework due to the need to care for a son or daughter under 18 years of age or incapable of self-care because of a mental or physical disability because the school or place of care for that child has been closed, or the childcare provider for that child is unavailable, due to a public health emergency.

See Son or daughter , earlier, for more information. For leave taken before April 1, , the first 10 days for which an employee takes leave may be unpaid. During this period, employees may use other forms of paid leave, such as qualified sick leave, accrued sick leave, annual leave, or other paid time off.

After an employee takes leave for 10 days, the employer must provide the employee paid leave that is, qualified family leave wages for up to 10 weeks.

For leave taken after March 31, , and before October 1, , the day rule discussed above doesn't apply and the paid leave can be provided for up to 12 weeks. For more information about qualified family leave wages, go to IRS. Enter the qualified taxable subject to social security tax sick leave wages you paid to your employees during the quarter for leave taken before April 1, Qualified sick leave wages for leave taken before April 1, , aren't subject to the employer share of social security tax; therefore, the tax rate on these wages is 6.

See the instructions for line 5c for reporting Medicare tax on qualified sick leave wages, including the portion above the social security wage base. For purposes of the credit for qualified sick and family leave wages, qualified sick leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections b 1 — 22 , that an employer pays that otherwise meet the requirements of the EPSLA, as enacted under the FFCRA and amended by the COVID-related Tax Relief Act of However, don't include any wages otherwise excluded under section b when reporting qualified sick leave wages on lines 5a i , 5c, and, if applicable, 5d.

See the instructions for line 11b for information about the credit for qualified sick and family leave wages for leave taken before April 1, Enter the qualified taxable subject to social security tax family leave wages you paid to your employees during the quarter for leave taken before April 1, Qualified family leave wages for leave taken before April 1, , aren't subject to the employer share of social security tax; therefore, the tax rate on these wages is 6.

See the instructions for line 5c for reporting Medicare tax on qualified family leave wages, including the portion above the social security wage base. For purposes of the credit for qualified sick and family leave wages, qualified family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections b 1 — 22 , that an employer pays that otherwise meet the requirements of the Expanded FMLA, as enacted under the FFCRA and amended by the COVID-related Tax Relief Act of However, don't include any wages otherwise excluded under section b when reporting qualified family leave wages on lines 5a ii , 5c, and, if applicable, 5d.

Include all tips your employee reported to you even if you were unable to withhold the employee tax of 6. You will reduce your total taxes by the amount of any uncollected employee share of social security and Medicare taxes on tips later on line 9; see Current quarter's adjustments for tips and group-term life insurance , later.

For details about the difference between tips and service charges, see Rev. Your employee must report cash tips to you by the 10th day of the month after the month the tips are received. Cash tips include tips paid by cash, check, debit card, and credit card. The report should include charged tips for example, credit and debit card charges you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement.

Both directly and indirectly tipped employees must report tips to you. Employees may use Form available only in Pub. Don't include allocated tips described in section 6 of Pub. Instead, report them on Form Allocated tips aren't reportable on Form and aren't subject to withholding of federal income, social security, or Medicare taxes.

Enter all wages, including qualified sick leave wages, qualified family leave wages, and qualified wages excluding qualified health plan expenses for the employee retention credit; tips; sick pay; and taxable fringe benefits that are subject to Medicare tax.

Unlike social security wages, there is no limit on the amount of wages subject to Medicare tax. The rate of Medicare tax is 1. Include all tips your employees reported during the quarter, even if you were unable to withhold the employee tax of 1.

For more information on tips, see section 6 of Pub. Enter all wages, including qualified sick leave wages, qualified family leave wages, and qualified wages excluding qualified health plan expenses for the employee retention credit; tips; sick pay; and taxable fringe benefits that are subject to Additional Medicare Tax withholding.

Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15 of Pub. Add the column 2 amounts on lines 5a—5d. Enter the result on line 5e. Enter the tax due from your Section q Notice and Demand on line 5f. The IRS issues a Section q Notice and Demand to advise an employer of the amount of tips received by employees who failed to report or underreported tips to the employer.

An employer isn't liable for the employer share of the social security and Medicare taxes on unreported tips until notice and demand for the taxes is made to the employer by the IRS in a Section q Notice and Demand. The tax due may have been determined from tips reported to the IRS on employees' Forms , Social Security and Medicare Tax on Unreported Tip Income, or other tips that weren't reported to their employer as determined by the IRS during an examination.

For additional information, see Rev. Deposit the tax within the time period required under your deposit schedule to avoid any possible deposit penalty.

The employer must include this amount on the appropriate line of the record of federal tax liability Part 2 of Form for a monthly schedule depositor or Schedule B Form for a semiweekly schedule depositor. Add the total federal income tax withheld from wages, tips, and other compensation line 3 ; the total social security and Medicare taxes before adjustments line 5e ; and any tax due under a Section q Notice and Demand line 5f.

Enter the result on line 6. Enter tax amounts on lines 7—9 that result from current quarter adjustments. Use a minus sign if possible to show an adjustment that decreases the total taxes shown on line 6 instead of parentheses. Doing so enhances the accuracy of our scanning software. In certain cases, you must adjust the amounts you entered as social security and Medicare taxes in column 2 of lines 5a—5d to figure your correct tax liability for this quarter's Form See section 13 of Pub.

Enter adjustments for fractions of cents due to rounding relating to the employee share of social security and Medicare taxes withheld. The employee share of amounts shown in column 2 of lines 5a—5d may differ slightly from amounts actually withheld from employees' pay due to the rounding of social security and Medicare taxes based on statutory rates. This adjustment may be a positive or a negative adjustment.

If your third-party payer of sick pay that isn't your agent for example, an insurance company transfers the liability for the employer share of the social security and Medicare taxes to you, enter a negative adjustment on line 8 for the employee share of social security and Medicare taxes that were withheld and deposited by your third-party sick pay payer on the sick pay. The sick pay should be included on line 5a, line 5c, and, if the withholding threshold is met, line 5d.

The uncollected employee share of social security and Medicare taxes on group-term life insurance premiums paid for former employees. See the General Instructions for Forms W-2 and W-3 for information on how to report the uncollected employee share of social security and Medicare taxes on tips and group-term life insurance on Form W If you need to correct any adjustment reported on a previously filed Form , complete and file Form X.

Form X is an adjusted return or claim for refund and is filed separately from Form If you enter an amount on line 11a, you must attach Form The December revision of Form instructs you to enter the amount from Form , line 12, on Form , line Instead, the amount from Form , line 12, should be entered on Form , line 11a.

For purposes of this credit, qualified sick leave wages and qualified family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections b 1 — 22 , that an employer pays that otherwise meet the requirements of the EPSLA or Expanded FMLA.

Enter the nonrefundable portion of the credit for qualified sick and family leave wages from Worksheet 1 , Step 2, line 2j. The credit for qualified sick and family leave wages consists of the qualified sick leave wages, the qualified family leave wages, the qualified health plan expenses allocable to those wages, and the employer share of Medicare tax allocable to those wages.

If you're a third-party payer of sick pay that isn't an agent for example, an insurance company and you're claiming the credit for qualified sick and family leave wages for amounts paid to your own employees, the amount of the employer share of social security tax reported on line 5a must be reduced by any adjustment you make on line 8 for the employer share of social security tax transferred to your client.

If you received a Section q Notice and Demand for tax due on unreported tips Letter or Letter during the quarter, you report the amount for the employer share of social security tax and Medicare tax on Form , line 5f. Letter or Letter includes an attachment that shows the employer share of social security tax.

This amount of the employer share of social security tax can also be reduced by the nonrefundable portion of the credit. See Worksheet 1 to figure your credit. Any credit in excess of the remaining amount of the employer share of social security tax is refundable and reported on Form , line 13c.

For more information on the credit for qualified sick and family leave wages, go to IRS. Qualified health plan expenses allocable to qualified sick leave and family leave wages. The credit for qualified sick leave wages and qualified family leave wages is increased to cover the qualified health plan expenses that are properly allocable to the qualified leave wages for which the credit is allowed.

The amount of qualified health plan expenses generally includes both the portion of the cost paid by the employer and the portion of the cost paid by the employee with pre-tax salary reduction contributions. You must include the full amount both the nonrefundable and refundable portions of the credit for qualified sick and family leave wages in your gross income for the tax year that includes the last day of any calendar quarter in which a credit is allowed.

You can't use the same wages for the employee retention credit and the credits for paid sick and family leave. Certain government entities are entitled to the credit for calendar quarters in , including 1 federal instrumentalities described in section c 1 and exempt from tax under section a ; and 2 any government, agency, or instrumentality that is a college or university or the principal purpose or function of the entity is providing medical or hospital care.

Enter the nonrefundable portion of the employee retention credit from Worksheet 2 , Step 2, line 2h. Qualified wages include qualified health plan expenses for the employee retention credit. If you're a third-party payer of sick pay that isn't an agent for example, an insurance company and you're claiming the employee retention credit for amounts paid to your own employees, the amount of the employer share of social security tax reported on line 5a must be reduced by any adjustment you make on line 8 for the employer share of social security tax transferred to your client.

See Worksheet 2 to figure your credit. Any credit in excess of the remaining amount of the employer share of social security tax is refundable and reported on Form , line 13d. For more information on the employee retention credit for the second quarter of , see Notice Qualified wages for the employee retention credit paid in the second quarter of The wages and qualified health plan expenses considered in calculating your credit depend on the size of your workforce.

Eligible employers that had an average number of more than full-time employees in may count only wages paid to employees for time that the employees weren't providing services, and qualified health plan expenses paid or incurred by the employer allocable to the time those employees weren't providing services, due to the suspension or decline in gross receipts. Qualified wages don't include wages for which the employer receives a credit for qualified sick and family leave wages and any wages taken into account in determining the employee retention credit can't be taken into account as wages for purposes of the credits under sections 41, 45A, 45P, 45S, 51, and Employers can receive both a Small Business Interruption Loan under the PPP and the employee retention credit; however, employers can't receive both loan forgiveness and a credit for the same wages.

Qualified health plan expenses for the employee retention credit. Qualified wages for the employee retention credit include qualified health plan expenses.

Qualified health plan expenses are amounts paid or incurred by the employer to provide and maintain a group health plan but only to the extent such amounts are excluded from the employees' income as coverage under an accident or health plan.

The amount of qualified health plan expenses taken into account in determining the amount of qualified wages generally includes both the portion of the cost paid by the employer and the portion of the cost paid by the employee with pre-tax salary reduction contributions. However, the qualified health plan expenses shouldn't include amounts that the employee paid for with after-tax contributions.

Generally, qualified health plan expenses are those which are allocable to an employee and to a period in which your business operations are fully or partially suspended due to a governmental order or experience a decline in gross receipts.

The allocation will be treated as proper if made on the basis of being pro rata among periods of coverage. The Infrastructure Act amends section of the Internal Revenue Code, as enacted under the ARP, to limit the availability of the employee retention credit in the fourth quarter of to employers that are recovery startup businesses, as defined in section c 5.

Enter the nonrefundable portion of the employee retention credit from Worksheet 4 , Step 2, line 2h. The nonrefundable portion of the credit is limited to the employer share of Medicare tax reported on Form , line 5c, after that share is first reduced by any credit claimed for the nonrefundable portion of the credit for qualified sick and family leave wages for leave taken after March 31, If you're a third-party payer of sick pay that isn't an agent for example, an insurance company and you're claiming the employee retention credit for amounts paid to your own employees, the amount of the employer share of Medicare tax reported on line 5c must be reduced by any adjustment you make on line 8 for the employer share of Medicare tax transferred to your client.

Letter or Letter includes an attachment that shows the employer share of Medicare tax. This amount of the employer share of Medicare tax can also be reduced by the nonrefundable portion of the credit.

See Worksheet 4 to figure your credit. Any credit in excess of the remaining amount of the employer share of Medicare tax is refundable and reported on Form , line 13d. The IRS expects to issue guidance about the employee retention credit provided under the ARP for wages paid after June 30, , and before January 1, , later this year.

A link to any new guidance issued will be posted at IRS. Qualified wages for the employee retention credit paid in the third and fourth quarters of Qualified wages under section for the employee retention credit don't include wages taken into account for credits under sections 41, 45A, 45P, 45S, 51, , qualified sick leave wages for leave taken after March 31, , and qualified family leave wages for leave taken after March 31, Qualified wages also don't include wages that were used as payroll costs in connection with a Shuttered Venue Operator Grant under section of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act; or a restaurant revitalization grant under section of the ARP.

For purposes of this credit, qualified sick leave wages and qualified family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections b 1 — 22 , that an employer pays that otherwise meet the requirements of the EPSLA or Expanded FMLA, as enacted under the FFCRA and amended for purposes of the ARP.

Enter the nonrefundable portion of the credit for qualified sick and family leave wages from Worksheet 3 , Step 2, line 2r. Qualified health plan expenses allocable to qualified sick leave and family leave wages ;. Collectively bargained defined benefit pension plan contributions , subject to the qualified leave wage limitations, allocable to the qualified sick and family leave wages;.

Collectively bargained apprenticeship program contributions , subject to the qualified leave wage limitations, allocable to the qualified sick and family leave wages; and. Employer share of social security and Medicare tax allocable to the qualified sick and family leave wages. The nonrefundable portion of the credit is limited to the employer share of Medicare tax reported on Form , line 5c.

For qualified sick and family leave wages paid before July 1, , for leave taken after March 31, , and before July 1, , the credit for qualified sick and family leave wages is reduced by the amount of the credit allowed under section of the CARES Act for the employee retention credit or under section 41 for the credit for increasing research activities with respect to wages taken into account for determining both the credit under section of the CARES Act or section 41 and the credit for qualified sick and family leave wages; and any wages taken into account in determining the credit for qualified sick and family leave wages can't be taken into account as wages for purposes of the credits under sections 45A, 45P, 45S, and For leave taken after June 30, , the credit for qualified sick and family leave wages is reduced by the amount of the credit allowed under section 41 for the credit for increasing research activities with respect to wages taken into account for determining the credit for qualified sick and family leave wages; and any wages taken into account in determining the credit for qualified sick and family leave wages can't be taken into account as wages for purposes of the credits under sections 45A, 45P, 45S, 51, and For both the second and third quarters of , qualified wages also don't include wages that were used as payroll costs in connection with a Shuttered Venue Operator Grant under section of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act; or a restaurant revitalization grant under section of the ARP.

Employers can receive both a Small Business Interruption Loan under the PPP and the credit for qualified sick and family leave wages; however, employers can't receive both loan forgiveness and a credit for the same wages.

If you're a third-party payer of sick pay that isn't an agent for example, an insurance company and you're claiming the credit for qualified sick and family leave wages for amounts paid to your own employees, the amount of the employer share of Medicare tax reported on line 5c must be reduced by any adjustment you make on line 8 for the employer share of Medicare tax transferred to your client.

See Worksheet 3 to figure your credit. Any credit in excess of the remaining amount of the employer share of Medicare tax is refundable and reported on Form , line 13e. These qualified health plan expenses are amounts paid or incurred by the employer to provide and maintain a group health plan but only to the extent such amounts are excluded from the employees' income as coverage under an accident or health plan.

However, qualified health plan expenses don't include amounts that the employee paid for with after-tax contributions. Collectively bargained defined benefit pension plan contributions. For purposes of qualified sick and family leave wages, collectively bargained defined benefit pension plan contributions are contributions for a calendar quarter that are:. Paid or incurred by an employer on behalf of its employees to a defined benefit plan, as defined in section j , which meets the requirements of section a ;.

Required to be made under the terms of a collective bargaining agreement in effect for the quarter. The pension contribution rate is the contribution rate that the employer is obligated to pay under the terms of a collective bargaining agreement to a defined benefit plan, as the rate is applied to contribution base units, as defined by section a 11 of the Employee Retirement Income Security Act of ERISA.

For purposes of qualified sick and family leave wages, collectively bargained apprenticeship program contributions are contributions for a calendar quarter that are:. Paid or incurred by an employer on behalf of its employees to a registered apprenticeship program, which is an apprenticeship registered under the National Apprenticeship Act of August 16, , and meets the standards of Federal Regulations under subpart A of Part 29 and Part 30 of title 29;.

The apprenticeship program contribution rate is the contribution rate that the employer is obligated to pay under the terms of a collective bargaining agreement for benefits under a registered apprenticeship program, as the rate is applied to contribution base units, as defined by section a 11 of ERISA.

A highly compensated employee is an employee who meets either of the following tests. You can claim the credit for a period of coverage once the individual elects COBRA continuation coverage, and for any period of coverage beginning after the election, as of the beginning of such period of coverage for which the individual doesn't pay the premiums for the coverage.

Don't include any amount that was included as qualified wages for the employee retention credit or included as qualified health plan expenses allocable to qualified sick leave and family leave wages.

The Consolidated Omnibus Budget Reconciliation Act of COBRA provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers other than churches with 20 or more full- and part-time employees. Similar requirements apply under some state laws. Count each assistance eligible individual that received assistance as one individual, whether or not the COBRA coverage was for insurance that covered more than one assistance eligible individual.

For example, if the coverage was for a former employee, spouse, and two children, you would include one individual on line 11f. Further, each individual is reported only once per quarter. For example, an assistance eligible individual that received assistance for all 3 months of a quarter is only reported as one individual. Subtract line 11g from line 10 and enter the result on line You may pay the amount with Form or you may deposit the amount.

To avoid a penalty, you must pay any amount you owe in full with a timely filed return or you must deposit any amount you owe before the due date of the return. You must make required deposits according to your deposit schedule. See Notice and Notice for information on reducing deposits for certain credits. For more information and rules about federal tax deposits, see Depositing Your Taxes , earlier, and section 11 of Pub. If you fail to complete and submit Schedule B Form , the IRS may assess deposit penalties based on available information.

Enter your deposits for this quarter, including any overpayment from a prior quarter that you applied to this return. You may have to pay a fee to electronically file the returns. The software will require your signature to e-file the return. Depending on the software, you will have one or both of the following options:. Employment Tax Forms A listing of all relevant tax forms that are available as Adobe Acrobat fillable forms.