Obligare / Federal / Quarterly federal payroll tax return
Federal · Form 941

Quarterly federal payroll tax return

File Form 941 reporting wages, federal income tax withheld and both halves of Social Security and Medicare tax for the quarter.

When
By the last day of the 1st month after each quarter.
Agency
IRS
Form
Form 941
Applies to
Every company in the United States, with 1 or more employees.
If missed
5% of the unpaid tax for each month late, up to 25%, plus failure to deposit penalties of 2% to 15%
Source
www.irs.gov, read October 22, 2026
J
Jay explains

Nearly every employer files Form 941 four times a year, by the last day of the month after each quarter: April 30, July 31, October 31 and January 31. It reconciles what was withheld from employees and what the employer owes in Social Security and Medicare tax against the deposits already made. The smallest employers, those the IRS has told to file Form 944 because their annual liability is $1,000 or less, file once a year by January 31 instead. A payroll provider normally files it; the company is still the one liable.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

A payroll provider normally prepares and files this. Obligare shows it anyway, marked as the provider's, because the company stays liable if it is missed.

Also in the federal calendar

Federal corporate income tax returnFederal S corporation returnFederal partnership returnBusiness income on the owner's personal returnNonresident owner's US return, if one is owedAnnual electronic notice for small exempt organizationsShort annual return of an exempt organizationAnnual return of an exempt organizationAnnual return of a private foundationExempt organization business income tax returnWritten acknowledgments to donorsCorporate estimated tax payment

See it on your company's calendar

Your company's compliance calendar

Three answers to start. Refine it after.

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
Needed for states that key filings to the anniversary of formation.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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