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The document provides detailed instructions for completing Form 941, the Employer's Quarterly Federal Tax Return, as required by the Internal Revenue Service (IRS). It outlines filing requirements, tax rates for social security and Medicare, updates on filing addresses, and information on various tax credits available to employers. The document also explains the process for electronic filing and payment, corrections to previously filed forms, and specific guidelines for different types of employers. Additionally, it includes reminders about deadlines and penalties associated with late filings or payments.

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2018 941 irs

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