: Total wages paid, tips reported by employees, federal income tax withheld, and both the employer and employee shares of Social Security and Medicare taxes.
: Ensure totals match your internal payroll records; common discrepancies often arise from tax responsibility reports vs. actual filings. Submission Methods
: If mailing, the address depends on your state and whether you are including a payment.
: While the form is quarterly, tax deposits are typically made monthly or semi-weekly depending on your total tax liability. Common Adjustments & Errors