LMCP_Lodge Finance

Employment Tax Payments and Reports

Form 941 (or in special cases, 944) If the lodge pays officers (secretary, assistant secretary, tiler, or organist), the Form 941 reports these wages and the employment taxes, including federal income tax withheld, social security and Medicare taxes withheld, and the hall’s share of social security and Medicare taxes. The reports are due quarterly in April, July, October, and January. In special cases the IRS may approve an annual filing of Form 944, designed for employers with an annual employment tax liability of $1,000 or less, instead of Form 941. Forms DE9/DE9C and DE88 Form DE9/DE9C is California’s equivalent of the federal Form 941, except the detailed withholding for each employee is reported. The form is due quarterly in April, July, October, and January. Form DE88 is a payroll tax deposit form and should be submitted quarterly (at a minimum) with DE9/DE9C. The Grand Lodge Payroll system will help lodges or halls manage these payroll reporting requirements.

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