Related links
26 CFR 601.401 - Employment taxes. - Law.Cornell.Edu
Employment taxes are collected by means of returns and by withholding by employers. Employee tax must be deducted and withheld by employers from wages or
Learn more
2017 General Instructions for Forms W-2 and W-3
May 2, 2017 If the employer withholds income tax, the employer must report the tax withheld in box 2 of Form W-2 and on line 8 of. Form 943. See Pub. 51
Learn more
About Form 941, Employers Quarterly Federal Tax Return
Jul 10, 2025 Employers use Form 941 to: Report federal income, social security, and Medicare taxes withheld from employees paychecks, and
Learn more