The 1099 and W-2 experts! Multiply line 2a(ii) by 1.45% (0.0145). Payroll tax credit for certain tax-exempt organizations affected by qualified disasters. Prior revisions of Form 941 are available at IRS.gov/Form941 (select the link for All Form 941 Revisions under Other Items You May Find Useful). The amounts entered on line 16 are a summary of your monthly tax liability, not a summary of deposits you made. Also include in the amount shown any overpayment that you applied from filing Form 941-X, 941-X (PR), 944-X, or 944-X (SP) in the current quarter. If your net adjustment during a month is negative and it exceeds your total tax liability for the month, don't enter a negative amount for the month. For more information on making federal tax deposits, see section 11 of Pub. How is the employee retention credit is presented on Form 941-X? If you want more in-depth information about payroll tax topics relating to Form 941, see Pub. To get more information about EFTPS or to enroll in EFTPS, go to, If you fail to submit a deposit transaction on EFTPS by 8 p.m. Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Collection Service (FTCS) to make a same-day wire payment. For more information, see Federal tax deposits must be made by electronic funds transfer (EFT) under Reminders, earlier. 12. Check the second box on line 16 and enter your tax liability for each month in the quarter. See section 11 of Pub. Enter the collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions allocable to qualified family leave wages paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021. Current quarter's adjustments for tips and group-term life insurance. These maximum amounts also reset and apply to leave taken after March 31, 2021, and before October 1, 2021. Any credit for qualified sick and family leave wages paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021, that is remaining at the end of the quarter because it exceeds the employer share of Medicare tax for the quarter is claimed on line 13e as a refundable credit. A CPEO is generally treated for employment tax purposes as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. A paid preparer must sign Form 941 and provide the information in the Paid Preparer Use Only section of Part 5 if the preparer was paid to prepare Form 941 and isn't an employee of the filing entity. Proc. Letter 3263 or Letter 4520 includes an attachment that shows the employer share of social security tax. 15, Pub. The refundable portion of the credit is allowed after the employer share of social security tax is reduced to zero by nonrefundable credits that are applied against the employer share of social security tax. The term refundable means the portion of the credit which is in excess of those taxes. You must use the U.S. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. Part 1: Answer these questions for this quarter. Detach Form 941-V and send it with your payment and Form 941 to the address in the Instructions for Form 941. Enter all tips your employees reported to you during the quarter until the total of the tips and taxable wages, including wages reported on line 5a, qualified sick leave wages reported on line 5a(i), and qualified family leave wages reported on line 5a(ii), for an employee reach $160,200 for the year. If you filed electronically, don't file a paper Form 941. The IRS expects the June 2022 revision of Form 941 and these instructions to be used for the second, third, and fourth quarters of 2022. 12/22) 941HHE 1222W 01 9999 Form CT941 HHE is used to reconcile annual Connecticut income tax withholding from household employee wages only. Prior revisions of Form 941 are available at IRS.gov/Form941 (select the link for "All Form 941 Revisions" under "Other Forms 941-SS and 941-PR discontinued after 2023. 82, available at, Electronic Federal Tax Payment System (EFTPS), Instructions for Form 941 - Introductory Material, Requesting To File Forms 941 Instead of Form 944, or Requesting To File Form 944 Instead of Forms 941. For more information on paying your taxes with a credit or debit card, go to IRS.gov/PayByCard. However, qualified health plan expenses don't include amounts that the employee paid for with after-tax contributions. Go to IRS.gov/EmploymentEfile for more information on electronic filing. 1032, available at IRS.gov/irb/2012-26_IRB#RR-2012-18. 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-2. Use Form 843 to request abatement of assessed penalties or interest. Form 941-X is filed separately from Form 941. For tax years beginning before January 1, 2023, a qualified small business may elect to claim up to $250,000 of its credit for increasing research activities as a payroll tax credit. Therefore, for leave taken after March 31, 2020, and before April 1, 2021, the maximum amount of paid sick leave wages can't exceed $5,110 for an employee for leave under (1), (2), or (3), and it can't exceed $2,000 for an employee for leave under (4), (5), or (6). For additional information, see Rev. The rate of social security tax on taxable wages, including qualified sick leave wages and qualified family leave wages paid in 2023 for leave taken after March 31, 2021, and before October 1, 2021, is 6.2% each for the employer and employee or 12.4% for both. However, don't include any wages otherwise excluded under section 3121(b) when reporting qualified sick leave wages on lines 5a(i), 5c, and, if applicable, 5d. Unlike IRS Form 941, which reports much of the same information, but must be filed quarterly, Form 944 is an annual tax return. If you file a paper return, where you file depends on whether you include a payment with Form 941. CPEOs file Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement, to notify the IRS that they started or ended a service contract with a customer. At this time, the IRS expects the March 2023 revision of Form 941 and these instructions to also be used for the second, third, and fourth quarters of 2023. This amount is also entered on Worksheet 2, Step 2, line 2c. For more information, see Pub. Instead, employers in the U.S. territories will file Form 941, or, if you prefer your form and instructions in Spanish, you can file new Form 941 (sp), Declaracin del Impuesto Federal TRIMESTRAL del Empleador. You can't use your PTIN in place of the EIN of the tax preparation firm. Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Family Leave Wages Reported on Line 26. After you file your first Form 941, you must file a return for each quarter, even if you have no taxes to report, unless you filed a final return or one of the exceptions listed next applies. 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. Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages Reported on Line 26, 28. See Notice 2020-22 and Notice 2021-24 for information on reducing deposits for certain credits. 2012-18. Enter the collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions allocable to qualified sick leave wages paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021. See section 6 of Pub. If a valid EIN isn't provided, the return won't be accepted. However, see section 11 of Pub. Step 2: Tell us about your business. Generally, enter the business (legal) name you used when you applied for your EIN. Total social security and Medicare taxes. Generally, the credit for qualified sick and family leave wages, as enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave taken after March 31, 2020, and before April 1, 2021, and the credit for qualified sick and family leave wages under sections 3131, 3132, and 3133 of the Internal Revenue Code, as enacted under the American Rescue Plan Act of 2021 (the ARP) for leave taken after March 31, 2021, and before October 1, 2021, have expired. Revised: 06/2022 Instructions for Form 941-SS - Introductory Material Future Developments The EPSLA, as amended for purposes of the ARP, provides different limitations for different circumstances under which qualified sick leave wages are paid. See the instructions for line 11b for information about the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and before April 1, 2021. On February 28, the IRS released: The revised 2022 Form 941, Employer's Quarterly Federal Tax Return, and its instructions; The instructions for Schedule B, Report of Tax Liability for Semiweekly Schedule Depositors; Schedule R, Allocation Schedule for Aggregate Form 941 Filers, and its instructions; The IRS updated the forms to reflect the expiration of COVID-19-related relief provisions at . For paid sick leave qualifying under (1), (2), or (3) above, the amount of qualified sick leave wages is determined at the employee's regular rate of pay, but the wages may not exceed $511 for any day (or portion of a day) for which the individual is paid sick leave. For example, enter -10.59 instead of (10.59). However, if your software only allows for parentheses in entering negative amounts, you may use them. 15, Employer's Tax Guide, beginning with the Pub. Mail your return to the address listed for your location in the table that follows. Complete all information and sign Form 941. Rose Co. completes Schedule B (Form 941) by reducing the amount of liability entered for the first payroll payment in the third quarter of 2023 that includes wages subject to social security tax by the lesser of (1) its share of social security tax (up to $250,000) on the wages, or (2) the available payroll tax credit. You may have to deposit the federal income taxes you withheld and both the employer and employee social security taxes and Medicare taxes. How To Get Forms, Instructions, and Publications, Worksheet 1. Credit for Qualified Sick and Family Leave Wages Paid This Quarter of 2023 for Leave Taken After March 31, 2020, and Before April 1, 2021, Worksheet 2. Credit for Qualified Sick and Family Leave Wages Paid This Quarter of 2023 for Leave Taken After March 31, 2021, and Before October 1, 2021, Adjusting tax liability for nonrefundable credits claimed on lines 11a, 11b, and 11d, National Center for Missing & Exploited Children (NCMEC), Federal tax deposits must be made by electronic funds transfer (EFT), Current quarter's adjustments for tips and group-term life insurance, Qualified health plan expenses allocable to qualified sick leave and family leave wages, Collectively bargained defined benefit pension plan contributions, Collectively bargained apprenticeship program contributions, Reducing your deposits for the credit for qualified sick and family leave wages, collectively bargained defined benefit pension plan contributions, collectively bargained apprenticeship program contributions, Treasury Inspector General for Tax Administration. 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. If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin, Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, No legal residence or principal place of business in any state. Both the employer and the employee share of social security and Medicare taxes. Do not include payments you are submitting with this Form IL-941-X. See the instructions for line 8 for an adjustment that you may need to make on Form 941 for sick pay. If you pay by EFT, credit card, or debit card, file your return using the Without a payment address under Where Should You File, earlier, and don't file Form 941-V, Payment Voucher. Additional information about EFTPS is also available in Pub. Your deposit schedule isn't determined by how often you pay your employees. If any nonrefundable portion of the credit remains, Maple Co. applies it to the liability for the January 20 pay date, then the February 3 pay date, and so forth until the entire $10,000 is used. Complete a blank sample electronically to save yourself time and money. See the instructions for line 11b and line 11d, later, for more information on these credits. However, qualified health plan expenses dont include amounts that the employee paid for with after-tax contributions. File Form W-3 and Copy A of Forms W-2 with the SSA on time and accurately. The second part of the template is the Payment Voucher which must be completed if the employer makes a payment with this record. If you use a tax preparer to fill out Form 941, make sure the preparer shows your business name exactly as it appeared when you applied for your EIN. The payroll tax credit may not be taken as a credit against income tax withholding, the employee share of social security tax, or the employee share of Medicare tax. Don't use Form 941 to report backup withholding or income tax withholding on nonpayroll payments such as pensions, annuities, and gambling winnings. For more information, see, If you would mail your return filed without a payment to Ogden, as shown under, Your business should have only one EIN. 15-A for more information about sick pay reporting. Enter the result on line 5e. Form 941 PDF. Enter the amount of the credit from Form 8974, line 12 or, if applicable, line 17. The draft Form 941, which has a March 2022 revision date, contained several changes when compared with the version in effect for the second through fourth quarters of 2021. If youre a monthly schedule depositor and accumulate a $100,000 tax liability on any day during the deposit period, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Employees may use Form 4070 (available only in Pub. Failure to do so may delay processing of your return. You can apply for a PTIN online or by filing Form W-12. Federal tax deposits must be made by electronic funds transfer (EFT). If you discover an error on a previously filed Form 941, or if you otherwise need to amend a previously filed Form 941, make the correction using Form 941-X. 1 Number of employees who received wages, tips, or other . The payroll tax credit election must You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. IL-941 Instructions (R-12/22) Page 2 of 10 Form IL-941 Information and Instructions. For more information about the credit for qualified sick and family leave wages, go to IRS.gov/PLC. If line 12 is less than $2,500 or line 12 on the prior quarterly return was less than $2,500, and you didn't incur a $100,000 next-day deposit obligation during the current quarter, check the first box on line 16 and go to Part 3. Dont include service charges on line 5b. Employers with fewer than 500 employees and, for leave taken after March 31, 2021, and before October 1, 2021, certain governmental employers without regard to number of employees (except for the federal government and its agencies and instrumentalities unless described in section 501(c)(1)) are entitled to a credit if they provide paid sick leave to employees that otherwise meets the requirements of the EPSLA. If the employer has an agency agreement with the third-party payer, the third-party payer includes the qualified sick leave wages on the third party's aggregate Form 941, claims the sick leave credit on behalf of the employer on the aggregate Form 941, and separately reports the credit allocable to the employers on Schedule R (Form 941). Inst 941 (Schedule B) Instructions for Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors. The Stephen Beck, Jr., ABLE Act of 2014 required the IRS to establish a voluntary certification program for PEOs. Don't include any income tax withheld by a third-party payer of sick pay even if you reported it on Forms W-2. 15 for use in 2024 (published December 2023). Don't reduce your total liability reported on line 16 by the refundable portion of the credit for qualified sick and family leave wages. Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. A fee may be charged to file electronically. The IRS matches amounts reported on your four quarterly Forms 941 with Form W-2 amounts totaled on your yearly Form W-3, Transmittal of Wage and Tax Statements. The amount shown on line 12 must equal the Total liability for quarter shown on line 16 or the Total liability for the quarter shown on Schedule B (Form 941). The IRS will process your order for forms and publications as soon as possible. Enter tax amounts on lines 79 that result from current quarter adjustments. To notify employees about the EIC, you must give the employees one of the following items. See the instructions for line 8 for an adjustment that you may need to make on Form 941 for sick pay. Stop paying social security tax on and entering an employee's wages on line 5a when the employee's taxable wages, including qualified sick leave wages paid in 2023 that are reported on line 5a(i), qualified family leave wages paid in 2023 that are reported on line 5a(ii), and tips, reach $160,200 for the year. Stop paying social security tax on and entering an employee's wages on line 5a(ii) when the employee's taxable wages, including wages reported on line 5a, qualified sick leave wages reported on line 5a(i), qualified family leave wages reported on line 5a(ii), and tips, reach $160,200 for the year. Youre a monthly schedule depositor for the calendar year if the amount of your Form 941 taxes reported for the lookback period is $50,000 or less. Generally, we won't ask about unfiled returns if at least one taxable return is filed each year. Qualified tax-exempt organizations that hire eligible unemployed veterans may be able to claim the work opportunity tax credit against their payroll tax liability using Form 5884-C. For more information, go to IRS.gov/WOTC. Use 10-point Courier font (if possible) for all entries if youre typing or using a computer to complete your form. For additional filing requirements, including information about attaching a statement to your final return, see If Your Business Has Closed, earlier. Beginning in 2024, there will be a new Pub. 3633 0 obj What if You Reorganize or Close Your Business? Doing so enhances the accuracy of our scanning software. 966. A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the IRS Form W-2. Report these types of withholding on Form 945, Annual Return of Withheld Federal Income Tax. 3631 0 obj Instructions for Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands . For leave taken after March 31, 2021, and before October 1, 2021, 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, and 51. This is . Our Agency . For more information, go to, Corporate officers or duly authorized agents may sign Form 941 by rubber stamp, mechanical device, or computer software program. For more information on paying your taxes using EFW, go to, You can pay the balance due shown on Form 941 by credit or debit card. You can pay the liability in full in 24 months. If you were required to make federal tax deposits, pay the amount shown on line 14 by EFT. Add the column 2 amounts on lines 5a5d. The rate of pay must be at least two-thirds of the employees regular rate of pay (as determined under the Fair Labor Standards Act of 1938), multiplied by the number of hours the employee otherwise would have been scheduled to work. Any credit in excess of the remaining amount of the employer share of social security tax is refundable and reported on Form 941, line 13c. Please check with your financial institution regarding availability, deadlines, and costs. 0;TV
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2A8B r [2b%pf03igp.X{pAr OD??aHPl`m`dc1x $0yb?k2(00pj{lKg`H02Xu?51S `@ 5a5e. If changes in law require additional changes to Form 941, the form and/or these . Your financial institution may charge you a fee for payments made this way. Refundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2020, and Before April 1, 2021, 13e. Complete lines 19 and 20 only if qualified health plan expenses allocable to qualified sick leave wages and/or qualified family leave wages were paid this quarter of 2023 for leave taken after March 31, 2020, and before April 1, 2021. The lookback period is the 4 consecutive quarters ending on June 30 of the prior year. 2012-18, 2012-26 I.R.B. You may pay the amount with Form 941 or you may deposit the amount. Enter your deposits for this quarter, including any overpayment from a prior quarter that you applied to this return. Under an installment agreement, you can pay what you owe in monthly installments. Form 8974 is used to determine the amount of the credit that can be used in the current quarter. For more information about a CPEOs requirement to file electronically, see Rev. Enter the total on line 13g. . 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. Add lines 13a, 13c, and 13e. Dec. 12 (Quarter 4) No adjustment is reported on line 8 for sick pay that is paid through a third party as an employers agent. 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 4001(a)(11) of the Employee Retirement Income Security Act of 1974 (ERISA). For leave taken after March 31, 2020, and before April 1, 2021, the total qualified family leave wages cant exceed $200 per day or $10,000 in the aggregate per employee. For more information on the credit for qualified sick and family leave wages, go to IRS.gov/PLC. . If changes in law require additional changes to Form 941, the form and/or these instructions may be revised. Use Worksheet 2 to figure the credit for leave taken after March 31, 2021, and before October 1, 2021. If you deposited more than the correct amount for the quarter, you can choose to have the IRS either refund the overpayment or apply it to your next return. 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. The amount to be credited or refunded to you needs to be presented as a negative number in Column 4. Rose Co. elected to take the qualified small business payroll tax credit for increasing research activities on Form 6765. You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. If a valid EIN isn't provided, the return or payment won't be processed. Leave blank any data field (except lines 1, 2, and 12) with a value of zero. 941-V Qualified sick leave wages and qualified family leave wages paid this quarter of 2023 for leave taken after March 31, 2020, and before April 1, 2021, are reported on lines 5a(i) and 5a(ii), respectively. 9. Complete line 11d only if qualified sick leave wages and/or qualified family leave wages were paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021. Enter the result on line 6. Go to IRS.gov/PDS for the current list of PDSs. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Qualified Small Business Payroll Tax Credit for Increasing Research Activities, 11b. 8. For more information and rules about federal tax deposits, see Depositing Your Taxes, earlier, and section 11 of Pub. Don't use your social security number (SSN) or individual taxpayer identification number (ITIN). 15. Monthly You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. This may result in penalties. Complete line 13e only if qualified sick leave wages and/or qualified family leave wages were paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021. . If it doesn't, your tax deposits and payments may not be counted as timely. 4. Partnership (including an LLC treated as a partnership) or unincorporated organizationA responsible and duly authorized partner, member, or officer having knowledge of its affairs. Enter negative amounts using a minus sign (if possible). Taxable Social Security and Medicare Wages and Tips, 5f. However, don't use EFW to make federal tax deposits. Proc. Legal holidays in the District of Columbia are provided in section 11 of Pub. The employee was a 5% owner at any time during the year or the preceding year. Don't mail Form 8822-B with your Form 941. For more information, see section 11 of Pub. Don't use a credit or debit card to make federal tax deposits. Deposit the tax within the time period required under your deposit schedule to avoid any possible deposit penalty. Social security and Medicare taxes apply to the wages of household workers you pay $2,600 or more in cash wages in 2023. . q kX}.Hwe`bdV8I0 G & endobj Don't enter dollar signs and decimal points. 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 3121(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 2020. Don't change your tax liability on Schedule B (Form 941) by adjustments reported on any Forms 941-X. To become and remain certified under the certification program, certified professional employer organizations (CPEOs) must meet various requirements described in sections 3511 and 7705 and related published guidance. Multiply line 2g(ii) by 1.45% (0.0145), Enter any credit claimed under section 41 for increasing research activities with respect to any wages taken into account for the credit for qualified sick and family leave wages. 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 4001(a)(11) of ERISA. Current quarter's adjustments to social security and Medicare taxes for fractions of cents, sick pay, tips, and group-term life insurance. For leave taken after March 31, 2021, and before October 1, 2021, the leave can be granted for any other reason provided by the EPSLA, as amended for purposes of the ARP. You don't have to make a deposit. Enter the total number of Forms W-2 reporting Illinois withholding you issued for the entire year. You remain responsible if the third party fails to perform any required action. 06/22/2022 Form 941-X (PR) Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) 0422 06/29/2022 Inst 941-X (PR) . 2017-14, 2017-3 I.R.B. Report only the wages you paid. Instructions for Form 941-SS (06/2022) Employer's QUARTERLY Federal Tax ReturnAmerican Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands Section references are to the Internal Revenue Code unless otherwise noted. startxref Any remaining credit, after reducing the employer share of social security tax and the employer share of Medicare tax, is then carried forward to the next quarter. Your Form 941 is due by the last day of the month that follows the end of the quarter. Also see Adjusting tax liability for nonrefundable credits claimed on lines 11a, 11b, and 11d , later. For example, you must generally report wages you pay during the 1st quarterwhich is January through Marchby April 30. 12/13/2022 12:17:37 PM . Section 1 - Line Instructions Line 1: Enter gross wages, for federal income tax withholding
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