Form 941 Archives | EA Journal

Feature Article

Preventing Payroll Tax Catastrophes: How Enrolled Agents Can Help Employers Avoid Penalties

In almost every action thriller movie, there is a hero who must defuse a bomb before time runs out. There is always a scene where the timer winds down, the hero’s face is grimacing, and sweat is on the skin. Will he defuse it in time? Do... Robert Nordlander, CPA

Fall 2025, Feature Article, payroll tax, Form 941, §7203, offer in compromise, Form 656, trust fund recovery penalty, §3102, §3402, §7501, §6651, §6656, TFRP, §6672, §3505(a), §7202, currently not collectible, §7122, §6159

Capitol Corner

IRS 2023 and Beyond: Transition and Transformation

It is no secret that when Danny Werfel was confirmed as Commissioner of the Internal Revenue Service (IRS) in March 2023 the agency was facing difficult times. Customer service had been struggling since the beginning ... Michelle McCaughey, Thad Inge, and Samantha Ford

Winter 2023, Capitol Corner, IRS, IRA, Form 1040, Centralized Authorization File, CAF, Form 941, employee retention tax credit, ERTC, Inflation Reduction Act, Electronic Tax Administration Advisory Committee, ETAAC, Form 940, Form 941SSPR

Resolution

An Introduction to Resolving Business Tax Problems

The vast majority of business tax problems involve businesses that have fallen behind on Form 941 quarterly deposits. Running a business is... Jennifer L. Cable, EA, NTPI Fellow®

Fall 2023, Resolution, Internal Revenue Manual, Form 941, offer in compromise, OIC, Form 656, trust fund recovery penalty, IRM §5.11.2.3.1.4, deposit, IRM §5.8.2.4.1

Tax News Briefs

2021 Employee Retention Credit Overview

Employee Retention Credit Guidance for First and Second Quarters of 2021 The Internal Revenue Service (IRS) has now released guidance to address changes made by the Consolidated Appropriations Act, 2021, for... TheTaxBook

Nov/Dec 2021, Tax News Briefs, business, Internal Revenue Code, CARES Act, PPP, Social Security, Paycheck Protection Program, Medicare, American Rescue Plan Act, Consolidated Appropriations Act, Form 941, employee retention credit, Notice 2021-23, wages, §3121(a), §3231(e), grant

Payroll Taxes in 2021: The Dos and Don’ts

Payroll Corner

Payroll Taxes in 2021: The Dos and Don’ts

Filing payroll taxes accurately takes work, especially when keeping track of changing tax regulations. The following payroll tax tips will help your clients stay compliant. The subject of payroll taxes can be a prickly one for human resources p... Justworks

Sept/Oct 2021, Payroll Corner, payroll, FICA, Social Security, health savings account, Flexible spending account, Medicare, FSA, employer taxes, FUTA, Federal Unemployment Tax Act, Federal Insurance Contributions Act, Form 941, Revenue Procedure 2020-45, HSA, State Unemployment Tax Act, SUTA