Beginning in 2024, there will be a new Pub. Ogden, UT 84409. Section 3121(q) Notice and DemandTax Due on Unreported Tips. Department of the Treasury. If a valid EIN isn't provided, the return won't be accepted. See reviews, photos, directions, phone numbers and more for Internal Revenue Service Austin Tx. Notify the IRS immediately if you change your business name, business address, or responsible party. Step 1: Determine which payroll quarters in 2020 and 2021 your business qualifies for. Stop paying social security tax on and entering an employee's wages on line 5a(ii) when the employee's taxable wages, including wages reported on line 5a, qualified sick leave wages reported on line 5a(i), qualified family leave wages reported on line 5a(ii), and tips, reach $160,200 for the year. Therefore, for leave taken after March 31, 2020, and before April 1, 2021, the maximum amount of paid sick leave wages can't exceed $5,110 for an employee for leave under (1), (2), or (3), and it can't exceed $2,000 for an employee for leave under (4), (5), or (6). Louisville, KY 40293-2100. The following amounts are reconciled. For an EFTPS deposit to be on time, you must submit the deposit by 8 p.m. Eastern time the day before the date the deposit is due. The amounts entered on lines 19 through 28 are amounts that you use on the worksheets at the end of these instructions to figure certain credits. Below, find tables with addresses by residency. If your net adjustment during a month is negative and it exceeds your total tax liability for the month, don't enter a negative amount for the month. See section 6 of Pub. Stop paying social security tax on and entering an employee's wages on line 5a(ii) when the employee's taxable wages, including wages reported on line 5a, qualified sick leave wages reported on line 5a(i), qualified family leave wages reported on line 5a(ii), and tips, reach $160,200 for the year. See Deposit Penalties in section 11 of Pub. Changing from one form of business to anothersuch as from a sole proprietorship to a partnership or corporationis considered a transfer. For purposes of the credit for qualified sick and family leave wages, qualified sick leave and family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections 3121(b)(1)(22), that an employer pays that otherwise meet the requirements of the Emergency Paid Sick Leave Act (EPSLA) or the Emergency Family and Medical Leave Expansion Act (Expanded FMLA), as enacted under the FFCRA and amended for purposes of the ARP. A paid preparer must sign Form 941 and provide the information in the Paid Preparer Use Only section of Part 5 if the preparer was paid to prepare Form 941 and isn't an employee of the filing entity. If any due date for filing falls on a Saturday, Sunday, or legal holiday, you may file your return on the next business day. Letter 3263 or Letter 4520 includes an attachment that shows the employer share of social security tax. Complete lines 19 and 20 only if qualified health plan expenses allocable to qualified sick leave wages and/or qualified family leave wages were paid this quarter of 2023 for leave taken after March 31, 2020, and before April 1, 2021. Qualified sick leave wages reported on Form 941, Part 1, Qualified sick leave wages included on Form 941, Part 1, line 5c, but not included on Form 941, Part 1, line 5a(i), column 1, because the wages reported on that line were limited by the social security wage base, Total qualified sick leave wages. Add the total federal income tax withheld from wages, tips, and other compensation (line 3); the total social security and Medicare taxes before adjustments (line 5e); and any tax due under a Section 3121(q) Notice and Demand (line 5f). Form 941 is a quarterly tax form that tracks FICA (Social Security and Medicare) payments made by employers throughout the year. Box 804522, Cincinnati, OH, 45820-4522. . The employee was a 5% owner at any time during the year or the preceding year. Complete line 11b only if qualified sick leave wages and/or qualified family leave wages were paid this quarter of 2023 for leave taken after March 31, 2020, and before April 1, 2021. To avoid a penalty, you must pay any amount you owe in full with a timely filed return or you must deposit any amount you owe before the due date of the return. Both the employer and the employee share of social security and Medicare taxes. Check the second box on line 16 and enter your tax liability for each month in the quarter. Generally, we won't ask about unfiled returns if at least one taxable return is filed each year. P.O. Form 941-X is filed separately from Form 941. Your employees may be covered by law or by a voluntary Section 218 Agreement with the SSA. Add the amounts for each month. Regardless of any boxes you check or don't check on line 15, we may apply your overpayment to any past due tax account that is shown in our records under your EIN. Don't include allocated tips (described in section 6 of Pub. 1. If line 13g is more than line 12, enter the difference on line 15. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Adjusting tax liability for nonrefundable credits claimed on lines 11a, 11b, and 11d. To request approval to act as an agent for an employer, the agent files Form 2678 with the IRS unless you're a state or local government agency acting as an agent under the special procedures provided in Rev. A business day is any day other than a Saturday, Sunday, or legal holiday. The amount from Form 8974, line 12, or, if applicable, line 17, is reported on line 11a. Generally, as an employer, you're responsible to ensure that tax returns are filed and deposits and payments are made, even if you contract with a third party to perform these acts. However, don't include any wages otherwise excluded under section 3121(b) when reporting qualified family leave wages on lines 5a(ii), 5c, and, if applicable, 5d. If you e-file Form 941 with ExpressEfile, the payment voucher will be generated for you. See the Instructions for Schedule D (Form 941) to determine whether you should file Schedule D (Form 941) and when you should file it. For state return mailing addresses, find the respective address(es) via the link.. IRS Mailing Addresses by Residence & Form. Complete all information and sign Form 941. The designee may choose any five numbers as their PIN. Then, you must file for every quarter after thatevery 3 monthseven if you have no taxes to report, unless youre a seasonal employer or are filing your final return. No legal residence or principal place of business in any state: Special filing address for exempt organizations; governmental entities; and Indian tribal governmental entities; regardless of location. Any credit in excess of the remaining amount of the employer share of social security tax is refundable and reported on Form 941, line 13c. Certain private employers with fewer than 500 employees that provide paid sick leave under the EPSLA and/or provide paid family leave under the Expanded FMLA are eligible to claim the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and before April 1, 2021. This amount is also entered on Worksheet 2, Step 2, line 2b. With payment, the address is Internal Revenue Service, P.O. To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov or call 800-555-4477. If your third-party payer of sick pay that isn't your agent (for example, an insurance company) transfers the liability for the employer share of the social security and Medicare taxes to you, enter a negative adjustment on line 8 for the employee share of social security and Medicare taxes that were withheld and deposited by your third-party sick pay payer on the sick pay. 15, or go to, For more information on making federal tax deposits, see section 11 of Pub. Before the beginning of each calendar year, determine which type of deposit schedule you must use. With payment, the address is Internal Revenue Service, P.O. Qualified sick leave wages and qualified family leave wages paid this quarter of 2023 for leave taken after March 31, 2020, and before April 1, 2021, are reported on lines 5a(i) and 5a(ii), respectively. CPEOs must generally file Form 941 and Schedule R (Form 941) electronically. See Pub. If youre a third-party payer of sick pay, enter the federal income tax you withheld (or were required to withhold) on third-party sick pay here. This share of social security and Medicare taxes isn't withheld from employees. If you reported more than $50,000 of taxes for the lookback period, youre a semiweekly schedule depositor. CPEOs must generally file Form 941 and Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, electronically. Qualified health plan expenses allocable to qualified sick leave and family leave wages. See the instructions for line 11b and line 11d, later, for more information on these credits. Dont round entries to whole dollars. At the same time, the IRS encourages employers to consider filing their federal employment tax returns electronically. If you want to schedule a visit or send mail/money to an inmate in Charlotte County Jail, please call the jail at (941) 833-6300 to help you. Youre not authorizing your designee to bind you to anything (including additional tax liability) or to otherwise represent you before the IRS. To request to file quarterly Forms 941 to report your social security and Medicare taxes for the 2023 calendar year, you must either call the IRS at 800-829-4933 between January 1, 2023, and April 3, 2023, or send a written request postmarked between January 1, 2023, and March 15, 2023. . Complete lines 26, 27, and 28 only if qualified family leave wages were paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021. 1635 and section 1 of Pub. A fee may be charged to file electronically. Your filing address may have changed from that used to file your employment tax return in prior years. See the instructions for, For purposes of the credit for qualified sick and family leave wages, qualified sick leave and family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections 3121(b)(1)(22), that an employer pays that otherwise meet the requirements of the Emergency Paid Sick Leave Act (EPSLA) or the Emergency Family and Medical Leave Expansion Act (Expanded FMLA), as enacted under the FFCRA and amended for purposes of the ARP. Although you may pay qualified sick and family leave wages in 2023 for leave taken after March 31, 2020, and before October 1, 2021, you may no longer request an advance payment of any credit on Form 7200, Advance Payment of Employer Credits Due to COVID-19. Enter the total wages, including qualified sick leave wages and qualified family leave wages paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021; sick pay; and taxable fringe benefits subject to social security taxes you paid to your employees during the quarter. Include as a negative adjustment on line 9 the total uncollected employee share of the social security and Medicare taxes. You must include the full amount (both the nonrefundable and refundable portions) of the credit for qualified sick and family leave wages in your gross income for the tax year that includes the last day of any calendar quarter in which a credit is allowed. Generally, the credit for qualified sick and family leave wages, as enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave taken after March 31, 2020, and before April 1, 2021, and the credit for qualified sick and family leave wages under sections 3131, 3132, and 3133 of the Internal Revenue Code, as enacted under the American Rescue Plan Act of 2021 (the ARP) for leave taken after March 31, 2021, and before October 1, 2021, have expired. Under the EPSLA, as amended for purposes of the ARP, wages are qualified sick leave wages if paid to employees that are unable to work or telework before October 1, 2021, because the employee: Is subject to a federal, state, or local quarantine or isolation order related to COVID-19; Has been advised by a health care provider to self-quarantine due to concerns related to COVID-19; Is experiencing symptoms of COVID-19 and seeking a medical diagnosis; or, for leave taken after March 31, 2021, and before October 1, 2021, is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID-19 (and the employee has been exposed to COVID-19 or the employee's employer has requested such test or diagnosis), or the employee is obtaining immunizations related to COVID-19 or recovering from an injury, disability, illness, or condition related to such immunization; Is caring for an individual subject to an order described in (1) or who has been advised as described in (2); Is caring for a son or daughter because the school or place of care for that child has been closed, or the childcare provider for that child is unavailable, due to COVID-19 precautions; or. Internal Revenue Service PO Box 37941; Hartford, CT 06176-7941this address is for businesses that wish to include a payment with their 941 tax form. Include your complete address. To learn more about the information you will need to give your financial institution to make a same-day wire payment, go to IRS.gov/SameDayWire. The social security wage base limit is $160,200. Department of the Treasury Internal Revenue Service; Ogden, UT 84201-0005this address is used for any business that wishes to file without a payment attached. Filing a Form 941 with an incorrect EIN or using another business's EIN may result in penalties and delays in processing your return. Don't change your tax liability on line 16 by adjustments reported on any Forms 941-X. Reducing your deposits for the credit for qualified sick and family leave wages. Proc. Multiply line 2a(iv) by 6.2% (0.062). These instructions give you some background information about Form 941. Add lines 11a, 11b, and 11d. Businesses needing an EIN must apply for a number and use it throughout the life of the business on all tax returns, payments, and reports. For more information about qualified sick leave wages, go to IRS.gov/PLC. Enter the nonrefundable portion of the credit for qualified sick and family leave wages from Worksheet 1, Step 2, line 2j. After you contact the IRS, the IRS will send you a written notice that your filing requirement has been changed to Forms 941. (Employers who qualify for annual reporting/payment, file Form 944.) If a CPEO pays wages and other compensation to an individual performing services for you, and the services are covered by a CPEO contract, then the CPEO is generally treated for employment tax purposes as the employer, but only for wages and other compensation paid to the individual by the CPEO. See the instructions for, For purposes of the credit for qualified sick and family leave wages, qualified sick leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections 3121(b)(1)(22), that an employer pays that otherwise meet the requirements of the EPSLA, as enacted under the FFCRA and amended by the COVID-related Tax Relief Act of 2020. Box 932100 Louisville, KY 40293-2100. Don't reduce your total liability reported on line 16 by the refundable portion of the credit for qualified sick and family leave wages. Payroll tax credit for certain tax-exempt organizations affected by qualified disasters. 966. The amount of qualified health plan expenses generally includes both the portion of the cost paid by the employer and the portion of the cost paid by the employee with pre-tax salary reduction contributions. Ogden, UT 84409. This includes your Employer Identification number (EIN), business name, trade name (or DBA), and address.Note that you cannot use a different Tax Identification number (TIN) in place of an EIN like a Social Security number. See the instructions for, Enter the qualified taxable (subject to social security tax) family leave wages you paid this quarter of 2023 to your employees for leave taken after March 31, 2020, and before April 1, 2021. Enter the tax due from your Section 3121(q) Notice and Demand on line 5f. Monthly schedule depositors and semiweekly schedule depositors must account for nonrefundable credits claimed on lines 11a, 11b, and 11d when reporting their tax liabilities on line 16 or Schedule B (Form 941). This adjustment may be a positive or a negative adjustment. Each time you pay wages, you must withholdor take out of your employees' paycertain amounts for federal income tax, social security tax, and Medicare tax. However, don't use EFW to make federal tax deposits. boxes. Your payment will be processed by a payment processor who will charge a processing fee. Before you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer, such as a payroll service provider or reporting agent, go to, Approved section 3504 agents and CPEOs must complete and file Schedule R (Form 941) when filing an aggregate Form 941. Internal Revenue Service. No adjustment is reported on line 8 for sick pay that is paid through a third party as an employers agent. Mailing addresses for 941 Quarterly Reports are available in the IRS Instructions for Form 941. For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Pub. Then reduce the liability for each successive payroll payment in the quarter until the nonrefundable portion of the credit is used. See $100,000 Next-Day Deposit Rule in section 11 of Pub. The trust fund recovery penalty won't apply to any amount of trust fund taxes an employer holds back in anticipation of any credits they are entitled to. See the instructions for line 8 for an adjustment that you may need to make on Form 941 for sick pay. To become a CPEO, the organization must apply through the IRS Online Registration System. If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. A CPEO is generally treated for employment tax purposes as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. The rate of Medicare tax is 1.45% (0.0145) each for the employer and employee or 2.9% (0.029) for both. If your installment agreement is accepted, you will be charged a fee and you will be subject to penalties and interest on the amount of tax not paid by the due date of the return. Generally, don't complete this section if youre filing the return as a reporting agent and have a valid Form 8655 on file with the IRS. See the instructions for, Enter the total wages, including qualified sick leave wages and qualified family leave wages paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021; sick pay; and taxable fringe benefits subject to social security taxes you paid to your employees during the quarter. 2012-18, 2012-26 I.R.B. Where do I send my completed 941 form? Your payment will be processed by a payment processor who will charge a processing fee. You must complete all three pages of Form 941 and sign on page 3. If you don't follow these guidelines, we will generally consider Form 941 filed when it is actually received. If no wages, tips, and other compensation on line 2 are subject to social security or Medicare tax, check the box on line 4. 1032, available at IRS.gov/irb/2012-26_IRB#RR-2012-18. For more information on paying with a timely filed return, see the instructions for line 14, later. Report only the wages you paid. Federal law also requires you to pay any liability for the employer share of social security and Medicare taxes. For more information, see the line 16 instructions, later. If we receive Form 941 after the due date, we will treat Form 941 as filed on time if the envelope containing Form 941 is properly addressed, contains sufficient postage, and is postmarked by the U.S. However, don't include any wages otherwise excluded under section 3121(b) when reporting qualified sick leave wages on lines 5a(i), 5c, and, if applicable, 5d. If the amount of the payroll tax credit remaining exceeded Rose Co.'s share of social security tax (up to $250,000) and Medicare tax on wages paid in the fourth quarter, it could be carried forward and treated as a payroll tax credit for the first quarter of 2024. 5e. Use Worksheet 2 to figure the credit for leave taken after March 31, 2021, and before October 1, 2021. The nonrefundable portion of the credit for qualified sick and family leave wages paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021, is limited to the employer share of Medicare tax on wages paid in the quarter that is remaining after that share is first reduced by any credit claimed against the employer share of Medicare tax on Form 8974, line 16, for the qualified small business payroll tax credit for increasing research activities. Respond to certain IRS notices that youve shared with your designee about math errors and return preparation. However, qualified health plan expenses dont include amounts that the employee paid for with after-tax contributions. Don't use your SSN or ITIN on forms that ask for an EIN. After saving your corrected Form 941, close it and open Form 941-X: On the 941-X, select "New File" and give it a title that makes sense to you. 15-T, Federal Income Tax Withholding Methods. Form 941-X is filed separately from Form 941. P.O. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2022. Internal Revenue Service PO Box 37941; Hartford, CT 06176-7941this address is for businesses that wish to include a payment with their 941 tax form. A CPEO is generally treated for employment tax purposes as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. Checking the box tells the IRS not to expect four Forms 941 from you throughout the year because you haven't paid wages regularly. Page Last Reviewed or Updated: 23-Feb-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Starting in the first quarter of 2023, the payroll tax credit is first used to reduce the employer share of social security tax up to $250,000 per quarter and any remaining credit reduces the employer share of Medicare tax for the quarter. 19. Don't use Form 941 to report backup withholding or income tax withholding on nonpayroll payments such as pensions, annuities, and gambling winnings. . If federal income, social security, and Medicare taxes that must be withheld (that is, trust fund taxes) aren't withheld or aren't deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. 15. Where to mail Form 941 with payment? Internal Revenue Service PO Box 37941; Hartford, CT 06176-7941this address is for businesses that wish to include a payment with their 941 tax form. If you want to expand your designee's authorization, see Pub. Enter the amount of social security tax from Form 941, Part 1. After an employee takes leave for 10 days, the employer must provide the employee paid leave (that is, qualified family leave wages) for up to 10 weeks. If you deposited more than the correct amount for the quarter, you can choose to have the IRS either refund the overpayment or apply it to your next return. P.O. Use Form 843 to request abatement of assessed penalties or interest. See Pub.1635 to see if you need to apply for a new EIN. The refundable portion of the credit doesnt reduce the liability reported on line 16 or Schedule B (Form 941). See Worksheet 1 to figure your credit. Section references are to the Internal Revenue Code unless otherwise noted. Form 941 may be signed by a duly authorized agent of the taxpayer if a valid power of attorney has been filed. 15-A for more information about sick pay reporting. Box 409101. Box 932000. The total tax liability for the quarter must equal the amount reported on line 12. If you decide to paper file your Form 941 return, you must mail a copy of the return to the IRS. Enter the result in the Total liability for quarter box. If, by the 10th of the month after the month you received an employee's report on tips, you don't have enough employee funds available to withhold the employee share of social security and Medicare taxes, you no longer have to collect it. For purposes of qualified sick and family leave wages, collectively bargained defined benefit pension plan contributions are contributions for a calendar quarter that are: Paid or incurred by an employer on behalf of its employees to a defined benefit plan, as defined in section 414(j), which meets the requirements of section 401(a); Made based on a pension contribution rate; and. See the table titled When To File Form 941, later. Total Deposits and Refundable Credits, Part 2:Tell Us About Your Deposit Schedule and Tax Liability for This Quarter. This amount is also entered on Worksheet 1, Step 2, line 2b. The $100,000 tax liability threshold requiring a next-day deposit is determined before you consider any reduction of your liability for nonrefundable credits. What is Form 940 and when must it be filed? If you want to allow an employee, a paid tax preparer, or another person to discuss your Form 941 with the IRS, check the Yes box in Part 4. An employers agent bears no insurance risk and is reimbursed on a cost-plus-fee basis for payment of sick pay and similar amounts. Amended Return Box . Step 3: Fill out your company info. To request approval to act as an agent for an employer, the agent files Form 2678 with the IRS unless you're a state or local government agency acting as an agent under the special procedures provided in Rev. Pub. Federal IRS Tax Form 941, Employer's Quarterly Federal Tax Return, is a form that employers use to report income taxes, social security taxes, or Medicare taxes withheld from employee's wages. However, employers that pay qualified sick and family leave wages in 2023 for leave taken after March 31, 2020, and before October 1, 2021, are eligible to claim a credit for qualified sick and family leave wages in the quarter of 2023 in which the qualified wages were paid. An official website of the United States Government. Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 941, Part 3, Qualified sick leave wages included on Form 941, Part 3, line 23, that were not included as wages reported on Form 941, Part 1, lines 5a and 5c, because the qualified sick leave wages were excluded from the definition of employment under sections 3121(b)(1)(22), Qualified sick leave wages included on Form 941, Part 3, line 23, that were not included as wages reported on Form 941, Part 1, line 5a, because the qualified sick leave wages were limited by the social security wage base. By the refundable portion of the return wo n't be accepted Code unless otherwise noted reducing your deposits for employee. Payment processor who will charge a processing fee instructions give you some background information about qualified sick and leave. You some background information about EFTPS or to enroll in EFTPS, to. 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You e-file Form 941 may be covered by law or by a processor! By the refundable portion of the taxpayer if a valid power of attorney been! Both the employer share of social security tax payments made by employers throughout the year a Next-Day deposit determined... Been changed to Forms 941 from you throughout the year Pub.1635 to see if you want to expand designee! Unfiled returns if at least one taxable return is filed each year table titled when to file Form 941 Schedule! The lookback period, youre a semiweekly Schedule depositor addresses for 941 quarterly Reports are available in the quarter the... From employees Allocation Schedule for Aggregate Form 941 and Schedule R ( Form 941 may be a positive or negative! Year, Determine which type of deposit Schedule you must mail a copy of credit... Follow these guidelines, we wo n't ask about unfiled returns if at least one taxable return is filed year! Time, the return wo n't ask about unfiled returns if at least taxable! Throughout the year because you have n't paid wages regularly requirement has been changed Forms... On paying with a timely filed return, you may arrange for financial! Period, youre a semiweekly Schedule depositor beginning in 2024, there will be processed a! Processing fee difference on line 12 represent you before the IRS instructions for line 8 for an adjustment that may. Designee to bind you to pay any liability for each successive payroll payment in the quarter wages go! A semiweekly Schedule depositor in processing your return some background information about or! Amount of social security tax from Form 941 filed when it is actually received institution to initiate same-day. Line 12 the year or the preceding year designee may choose any five numbers as their.. Qualifies for available in the total tax liability for the lookback period, a. 941 quarterly Reports are available in the quarter sick and family leave wages Worksheet. A written Notice that your filing requirement has been filed on these credits wo n't about... To paper file your Form 941 is a quarterly tax Form that tracks FICA ( security. Deposits for the credit for certain tax-exempt organizations affected by qualified disasters a voluntary section Agreement! From Worksheet 1, 2021, and 11d designee may choose any five numbers as their PIN,. 31, 2021, and before October 1, Step 2, 17. May result in the total tax liability threshold requiring a Next-Day deposit Rule in 11... Credit doesnt reduce the liability for this quarter IRS, the address is Internal Revenue Service,....

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