Quarterly Federal Tax Report
The Quarterly Federal Tax Report screen provides the information necessary for preparation of Tax Form 941.
The employee count is only shown when the report is printed for each quarter. For the first quarter, it computes the number of employees who worked in the pay period that included March 12th by summing the number of employees who received a check with a period-end date of 03/12 or later. Likewise, for the second quarter, it computes the number of employees who worked in the pay period that included June 12th; for the third quarter it computes the number of employees who worked in the pay period that included September 12th; and for the fourth quarter it computes the number of employees who worked in the pay period that included December 12th.
The Additional Medicare wages line reflects the tax withholding amount. Calculations for this amount depend on two Medicare percentage rates in the US tax table.
Example: When the 'Annual limit' is non-zero, calculate the rate for the report as follows: 'Total rate' minus 'Medicare rate' = <rate shown on report>, or 2.350% minus 1.450% = 0.900%.