Payroll taxes can be confusing. There are federal payroll taxes and state payroll taxes. Each entity having their own tax forms.
Federal Form 941 are the quarterly reports. For the state of California DE9 and DE9C are also due quarterly.
Federal Form 940, known as FUTA (Federal Unemployment Tax Act) which is due at the end of each year and is due by the 4th quarter filing date.
Payments: Payroll tax deposits have difference due dates according to the amount of the business’s payroll. See IRS.gov or EDD.ca.gov websites to determine your payroll tax due dates. IRS, EDD, and FTB all have online services to where you can make payments.
If you are confused as to when payroll tax returns are due, see below table:
| Quarter Report Covering | Filing Due Dates | Late if Not Filed By |
|---|---|---|
| January, February, March – Quarter 1 | April 1 | April 30, 2020 |
| April, May, June – Quarter 2 | July 1 | July 31, 2020 |
| July, August, September – Quarter 3 | October 1 | November 2, 2020 |
| October, November, December – Quarter 4 | January 1 | February 1, 2021 |
