IRS Federal Tax Deposits

From the IRS: Quick Reference Guide for Understanding Federal Tax Deposits

This article explains 941 and 940 tax deposits.  

941 returns report the payroll taxes incurred by an employer and are due quarterly.  If you use a payroll service, they will file these returns for you and give you copies.

501(c)3 organizations do not submit 940 returns because those report on Federal Unemployment Tax (FUTA) and 501(c)3 organizations are exempt from FUTA.

January 1, 2011