You might also be held personally liable for certain unpaid federal taxes. You can report the deferral of employment taxes using Form This form was changed for the second quarter of to accommodate this change. Internal Revenue Service. Accessed April 4, Social Security Administration. Actively scan device characteristics for identification. Use precise geolocation data. Select personalised content. Create a personalised content profile.
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Part of. Table of Contents Expand. Table of Contents. What Is Form ? Who Uses Form ? Where to Get Form Before You Fill Out Form Can Form Be E-Filed?
Where to Mail Form In completing line 16 or Schedule B Form , you take into account the entire quarter's nonrefundable portion of the credit for sick and family leave wages against the liability for the first payroll payment of the quarter, but not below zero. Then reduce the liability for each successive payroll payment in the quarter until the nonrefundable portion of the credit is used. Any credit for qualified sick and family leave wages for leave taken before April 1, , that is remaining at the end of the quarter because it exceeds the employer share of social security tax for the quarter is claimed on line 13c as a refundable credit.
In the second quarter of , Maple Co. If any nonrefundable portion of the credit remains, Maple Co. In completing line 16 or Schedule B Form , you take into account the entire quarter's nonrefundable portion of the employee retention credit against the liability for the first payroll payment of the quarter, but not below zero. Any employee retention credit that is remaining at the end of the quarter because it exceeds the employer share of social security tax for the quarter is claimed on line 13d as a refundable credit.
The nonrefundable portion of the employee retention credit is limited to the employer share of Medicare tax on wages paid in the quarter that is remaining after that share is first reduced by any credit claimed on Form , line 11d, for the nonrefundable portion of the credit for qualified sick and family leave wages for leave taken after March 31, Any employee retention credit 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 13d as a refundable credit.
The nonrefundable portion of the credit for qualified sick and family leave wages for leave taken after March 31, , is limited to the employer share of Medicare tax on wages paid in the quarter. Any credit for qualified sick and family leave wages 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. In completing line 16 or Schedule B Form , you take into account the entire quarter's nonrefundable portion of the COBRA premium assistance credit against the liability for the first payroll payment of the quarter, but not below zero.
Any COBRA premium assistance credit 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 13f as a refundable credit. You may reduce your deposits by the amount of the nonrefundable and refundable portions of the credit for qualified sick and family leave wages, the nonrefundable and refundable portions of the employee retention credit, and the nonrefundable and refundable portions of the COBRA premium assistance credit, as discussed earlier under Reducing your deposits for COVID credits.
In Part 3, answer only those questions that apply to your business. If the questions don't apply, leave them blank and go to Part 4. If you go out of business or stop paying wages, you must file a final return.
To tell the IRS that a particular Form is your final return, check the box on line 17 and enter the final date you paid wages in the space provided. For additional filing requirements, including information about attaching a statement to your final return, see If Your Business Has Closed , earlier. If you hire employees seasonally—such as for summer or winter only—check the box on line 18a. Checking the box tells the IRS not to expect four Forms from you throughout the year because you haven't paid wages regularly.
Generally, we won't ask about unfiled returns if at least one taxable return is filed each year. However, you must check the box on line 18a on every Form you file. Otherwise, the IRS will expect a return to be filed for each quarter. Also, when you complete Form , be sure to check the box on the top of the form that corresponds to the quarter reported.
For the third and fourth quarters of only, check the box on line 18b if you qualify for the employee retention credit solely because your business is a recovery startup business. Don't check this box for the second quarter of For the definition of a recovery startup business, see Recovery startup business , earlier. The amounts entered on lines 19 through 28 are amounts that you use on the worksheets at the end of these instructions to figure certain credits.
Enter the qualified health plan expenses allocable to qualified sick leave wages for leave taken before April 1, This amount is also entered on Worksheet 1 , Step 2, line 2b.
Enter the qualified health plan expenses allocable to qualified family leave wages for leave taken before April 1, This amount is also entered on Worksheet 1 , Step 2, line 2f. Enter the qualified wages for the employee retention credit excluding the amount of any qualified health plan expenses.
For the second quarter of , this amount is entered on Worksheet 2 , Step 2, line 2a. For the third and fourth quarters of , this amount is entered on Worksheet 4 , Step 2, line 2a. Enter the qualified health plan expenses for the employee retention credit.
These expenses are generally 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.
For the second quarter of , this amount is entered on Worksheet 2 , Step 2, line 2b. For the third and fourth quarters of , this amount is entered on Worksheet 4 , Step 2, line 2b. Enter the qualified sick leave wages you paid to your employees for leave taken after March 31, , including any qualified sick leave wages that were above the social security wage base and any qualified sick leave wages excluded from the definition of employment under sections b 1 — See the instructions for line 11d , earlier, for more information about qualified sick leave wages for leave taken after March 31, This amount is also entered on Worksheet 3 , Step 2, line 2a.
Enter the qualified health plan expenses allocable to qualified sick leave wages for leave taken after March 31, This amount is also entered on Worksheet 3 , Step 2, line 2b. Enter the collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions allocable to qualified sick leave wages for leave taken after March 31, This amount is also entered on Worksheet 3 , Step 2, line 2c. Enter the qualified family leave wages you paid to your employees for leave taken after March 31, , including any qualified family leave wages that were above the social security wage base and any qualified family leave wages excluded from the definition of employment under sections b 1 — See the instructions for line 11d , earlier, for more information about qualified family leave wages for leave taken after March 31, This amount is also entered on Worksheet 3 , Step 2, line 2g.
Enter the qualified health plan expenses allocable to qualified family leave wages for leave taken after March 31, This amount is also entered on Worksheet 3 , Step 2, line 2h. Enter the collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions allocable to qualified family leave wages for leave taken after March 31, This amount is also entered on Worksheet 3 , Step 2, line 2i. If you want to allow an employee, a paid tax preparer, or another person to discuss your Form with the IRS, check the "Yes" box in Part 4.
Enter the name, phone number, and the five-digit personal identification number PIN of the specific person to speak with—not the name of the firm that prepared your tax return. The designee may choose any five numbers as his or her PIN. By checking "Yes," you authorize the IRS to talk to the person you named your designee about any questions we may have while we process your return.
You also authorize your designee to do all of the following. The IRS won't send notices to your designee. If you want to expand your designee's authorization, see Pub. The authorization will automatically expire 1 year from the due date without regard to extensions for filing your Form If you or your designee wants to terminate the authorization, write to the IRS office for your location using the Without a payment address under Where Should You File , earlier.
Complete all information and sign Form The following persons are authorized to sign the return for each type of business entity. Sole proprietorship— The individual who owns the business. Corporation including a limited liability company LLC treated as a corporation — The president, vice president, or other principal officer duly authorized to sign.
Partnership including an LLC treated as a partnership or unincorporated organization— A responsible and duly authorized partner, member, or officer having knowledge of its affairs. Single-member LLC treated as a disregarded entity for federal income tax purposes— The owner of the LLC or a principal officer duly authorized to sign.
Form may be signed by a duly authorized agent of the taxpayer if a valid power of attorney has been filed. Corporate officers or duly authorized agents may sign Form by rubber stamp, mechanical device, or computer software program.
For details and required documentation, see Rev. A paid preparer must sign Form and provide the information in the Paid Preparer Use Only section of Part 5 if the preparer was paid to prepare Form and isn't an employee of the filing entity. Paid preparers must sign paper returns with a manual signature. The preparer must give you a copy of the return in addition to the copy to be filed with the IRS. Include your complete address. If you work for a firm, enter the firm's name and the EIN of the firm.
However, a reporting agent must complete this section if the reporting agent offered legal advice, for example, advising the client on determining whether its workers are employees or independent contractors for federal tax purposes. You can view, download, or print most of the forms, instructions, and publications you may need at IRS. Otherwise, you can go to IRS. The IRS will process your order for forms and publications as soon as possible.
Don't resubmit requests you've already sent us. You can get forms and publications faster online. Reminders Social security and Medicare tax for Deferral of the employer share of social security tax expired. Deferral of the employee share of social security tax expired. Outsourcing payroll duties. Aggregate Form filers.
Correcting a previously filed Form Same-day wire payment option. Timeliness of federal tax deposits. Electronic filing and payment. Electronic funds withdrawal EFW. Credit or debit card payments. Online payment agreement. Paid preparers.
Where can you get telephone help? Photographs of missing children. Requesting to file Form instead of Forms Where to send written requests. If Your Business Has Closed. When Must You File? How Should You Complete Form ? Employer identification number EIN.
Wages, Tips, and Other Compensation 3. Taxable social security wages. Son or daughter. Limits on qualified sick leave wages. Expanded FMLA. Rate of pay and limit on wages. Qualified sick leave wages. Qualified family leave wages.
Taxable social security tips. Total social security and Medicare taxes. Total Taxes Before Adjustments 7—9. Tax Adjustments Current quarter's adjustments. Current quarter's adjustment for fractions of cents. Current quarter's adjustment for sick pay. Current quarter's adjustments for tips and group-term life insurance. Prior quarter's adjustments. Total Taxes After Adjustments 11a. Nonrefundable Portion of Employee Retention Credit Instructions for the Second Quarter of Qualified wages for the employee retention credit paid in the second quarter of Instructions for the Third and Fourth Quarters of Qualified wages for the employee retention credit paid in the third and fourth quarters of Severely financially distressed employer.
Recovery startup business. Pension contribution rate. Allocation rules. Collectively bargained apprenticeship program contributions.
Apprenticeship program contribution rate. Highly compensated employee. Total Nonrefundable Credits Total Deposits for This Quarter 13c. Total Deposits and Refundable Credits 13h. Balance Due What if you can't pay in full?
Tax Liability for the Quarter De minimis exception. Monthly schedule depositor. Reporting adjustments from lines 7—9 on line Semiweekly schedule depositor. Qualified small business payroll tax credit for increasing research activities line 11a. Nonrefundable portion of credit for qualified sick and family leave wages for leave taken before April 1, line 11b. Nonrefundable portion of employee retention credit for wages paid after March 31, , and before July 1, line 11c. Nonrefundable portion of employee retention credit for wages paid after June 30, , and before January 1, line 11c.
Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, line 11d. Qualified Wages for the Employee Retention Credit Section references are to the Internal Revenue Code unless otherwise noted. Instructions for Form - Introductory Material.
Social security and Medicare tax for A third-party payer is treated as the person to whom premiums are payable if the third-party payer is the entity that pays wages subject to federal employment taxes on behalf of the common-law employer and reports those wages and taxes on an aggregate Form that it files on behalf of the employer, and it: Maintains the group health plan; Is considered the sponsor of the group health plan and is subject to the applicable Department of Labor DOL COBRA guidance, including providing the COBRA election notices to qualified beneficiaries; and Would have received the COBRA premium payments directly from the assistance eligible individuals were it not for the COBRA premium assistance.
General Instructions:. Tips your employees reported to you. Federal income tax you withheld. Both the employer and the employee share of social security and Medicare taxes.
Additional Medicare Tax withheld from employees. Credit for qualified sick and family leave wages. Employee retention credit. Total advances received from filing Form s for the quarter. Requesting to file Forms instead of Form The new owner's name or the new name of the business ; Whether the business is now a sole proprietorship, partnership, or corporation; The kind of change that occurred a sale or transfer ; The date of the change; and The name of the person keeping the payroll records and the address where those records will be kept.
When To File Form Your Form is due by the last day of the month that follows the end of the quarter. The Quarter Includes. Quarter Ends Form Is Due 1.
January, February, March March 31 April 30 2. April, May, June June 30 July 31 3. July, August, September September 30 October 31 4. October, November, December December 31 January Leave blank any data field except lines 1, 2, and 12 with a value of zero. Enter negative amounts using a minus sign if possible. Otherwise, use parentheses. Enter your name and EIN on all pages. Enter your name, EIN, "Form ," and the tax year and quarter on all attachments.
Staple multiple sheets in the upper left corner when filing. Complete all three pages. Your written statement with the same wording as Notice Federal income tax withholding. Social security wages. Social security tips. Medicare wages and tips. Without a payment.
With a payment. Box Louisville, KY File your fully completed Form on time. Report your tax liability accurately. Submit valid checks for tax payments. Furnish accurate Forms W-2 to employees.
Specific Instructions:. Household employees, Employees in nonpay status for the pay period, Farm employees, Pensioners, or Active members of the U.
Armed Forces. Current quarter's adjustments. Any uncollected employee share of social security and Medicare taxes on tips, and The uncollected employee share of social security and Medicare taxes on group-term life insurance premiums paid for former employees. Instructions for the Second Quarter of Instructions for the Third and Fourth Quarters of 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 ; Made based on a pension contribution rate; and Required to be made under the terms of a collective bargaining agreement in effect for the quarter.
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; Made based on an apprenticeship program contribution rate; and Required to be made under the terms of a collective bargaining agreement in effect for the quarter.
COBRA background. De minimis exception. Give us any information that is missing from your return. Call us for information about processing your return.
Trust or estate— The fiduciary. Alternative signature method. Determine how you will complete this worksheet. Caution: Use Worksheet 3 to figure the credit for qualified sick and family leave wages for leave taken after March 31, Step 1. Multiply line 2a ii by 1.
Multiply line 2e ii by 1. Enter the smaller of line 1l or line 2i. Enter this amount on Form , Part 1, line 11b 2j 2k Refundable portion of credit for qualified sick and family leave wages for leave taken before April 1, Subtract line 2j from line 2i and enter this amount on Form , Part 1, line 13c 2k. If you paid qualified wages after March 31, , and before July 1, , for purposes of the employee retention credit, complete Step 1 and Step 2.
Caution: Use Worksheet 4 to figure the employee retention credit for qualified wages paid in the third and fourth quarters of Enter the smaller of line 2d or line 2g. Enter this amount on Form , Part 1, line 11c 2h 2i Refundable portion of employee retention credit.
Subtract line 2h from line 2d and enter this amount on Form , Part 1, line 13d 2i. Caution: Use Worksheet 1 to figure the credit for qualified sick and family leave wages for leave taken before April 1, Multiply line 2a iv by 6. Multiply line 2g iv by 6.
Multiply line 2g ii by 1. Enter the smaller of line 1f or line 2q. Enter this amount on Form , Part 1, line 11d 2r 2s Refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, Subtract line 2r from line 2q and enter this amount on Form , Part 1, line 13e 2s.
If you paid qualified wages after June 30, , for purposes of the employee retention credit, complete Step 1 and Step 2.
Caution: Use Worksheet 2 to figure the employee retention credit for qualified wages paid in the second quarter of Determine the employer share of Medicare tax 1a If you completed Worksheet 3 to claim a credit for qualified sick and family leave wages for leave taken after March 31, , enter the amount from Worksheet 3, Step 1, line 1f, and go to Step 2.
If you're a third-party payer that is treated as the person to whom premiums are payable, you must complete this worksheet for yourself as well. Determine the employer share of Medicare tax 1a If you completed Worksheet 3 or Worksheet 4, enter the amount listed on Worksheet 3, line 1f, or Worksheet 4, line 1a or 1g as applicable.
Enter the smaller of line 2a or line 2f. Subtract line 2g from line 2a and enter this amount on Form , Part 1, line 13f 2h. Page Last Reviewed or Updated: Jun Share Facebook Twitter Linkedin Print. Your Form is due by the last day of the month that follows the end of the quarter.
Quarter Ends. Form Is Due. Internal Revenue Service P. Box Cincinnati, OH No legal residence or principal place of business in any state. Box Ogden, UT Special filing address for exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities, regardless of location.
Enter the amount of social security tax from Form , Part 1, line 5a , column 2. Enter the amount of social security tax from Form , Part 1, line 5b , column 2. If you received a Section q Notice and Demand during the quarter, enter the amount of the employer share of social security tax from the notice. Employer share of social security tax. Add lines 1f and 1g. Enter the amount from Form , Part 1, line 11a credit from Form Total nonrefundable credits already used against the employer share of social security tax.
Add lines 1i, 1j, and 1j i. Employer share of social security tax remaining. Subtract line 1k from line 1h. Qualified sick leave wages reported on Form , Part 1, line 5a i , column 1. Qualified sick leave wages included on Form , Part 1, line 5c, but not included on Form , Part 1, line 5a i , column 1, because the wages reported on that line were limited by the social security wage base. Qualified sick leave wages excluded from the definition of employment under sections b 1 — Qualified health plan expenses allocable to qualified sick leave wages Form , Part 3, line Employer share of Medicare tax on qualified sick leave wages.
Credit for qualified sick leave wages. Add lines 2a ii , 2a iii , 2b, and 2c. Qualified family leave wages reported on Form , Part 1, line 5a ii , column 1. Qualified family leave wages included on Form , Part 1, line 5c, but not included on Form , Part 1, line 5a ii , column 1, because the wages reported on that line were limited by the social security wage base. Qualified family leave wages excluded from the definition of employment under sections b 1 — Qualified health plan expenses allocable to qualified family leave wages Form , Part 3, line Employer share of Medicare tax on qualified family leave wages.
Credit for qualified family leave wages. Add lines 2e ii , 2e iii , 2f, and 2g. Add lines 2d and 2h. Nonrefundable portion of credit for qualified sick and family leave wages for leave taken before April 1, Enter this amount on Form , Part 1, line 11b.
Refundable portion of credit for qualified sick and family leave wages for leave taken before April 1, Subtract line 2j from line 2i and enter this amount on Form , Part 1, line 13c. If you completed Worksheet 1 for the second quarter of to claim a credit for qualified sick and family leave wages for leave taken before April 1, , enter the amount from Worksheet 1, Step 1, line 1l, and go to Step 2.
Add lines 1g and 1h. Add lines 1j, 1k, and 1l. Subtract line 1m from line 1i. Figure the employee retention credit for the second quarter of Qualified wages excluding qualified health plan expenses for the employee retention credit Form , Part 3, line Qualified health plan expenses allocable to qualified wages for the employee retention credit Form , Part 3, line Retention credit.
Enter the amount of the employer share of social security tax from Step 1, line 1a, or, if applicable, Step 1, line 1n. Enter any second quarter amount of the nonrefundable portion of the credit for qualified sick and family leave wages for leave taken before April 1, , from Worksheet 1, Step 2, line 2j.
Nonrefundable portion of employee retention credit. Enter this amount on Form , Part 1, line 11c. Refundable portion of employee retention credit. Subtract line 2h from line 2d and enter this amount on Form , Part 1, line 13d. Determine the employer share of Medicare tax. Enter the amount of Medicare tax from Form , Part 1, line 5c , column 2. If you received a Section q Notice and Demand during the quarter, enter the amount of the employer share of Medicare tax from the notice.
Employer share of Medicare tax. Add lines 1d and 1e. Qualified sick leave wages for leave taken after March 31, Form , Part 3, line Refer to Notice PDF and Notice PDF for information allowing employers to defer withholding and payment of the employee's share of Social Security taxes of certain employees. If you're required to make a deposit on a day that's not a business day, the deposit is considered timely if you make it by the close of the next business day. For example, if you're required to make a deposit on a Friday and that Friday is a legal holiday in the District of Columbia, the deposit will be considered timely if you make it by the following Monday if that Monday is a business day.
A statewide holiday that is not a legal holiday in the District of Columbia doesn't delay the due date of federal tax deposits. Semiweekly schedule depositors have at least 3 business days following the close of the semiweekly period to make a deposit. If any of the 3 weekdays after the end of a semiweekly period is a legal holiday in the District of Columbia, you'll have an additional day for each of those days to make the required deposit.
If this happens, you become a semiweekly depositor for at least the remainder of the calendar year and for the following calendar year. New Employer - If you're a new employer, your taxes in the lookback period are considered to be zero for any quarter before you started or acquired your business. Eastern Standard Time the day before the date the deposit is due.
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.
Services provided by a third party may have a fee and a different cutoff time.
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