LMCP_Hall Association

Form 941 (or in special cases, 944)

If the hall has employees, 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. Form DE9/DE9C is California’s equivalent of the federal Form 941, except the detailed withholding for each employee is report. 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. Forms DE9/DE9C and DE88

Form 940

Form 940 reports the hall’s annual Federal Unemployment Tax Act (FUTA) tax. The deadline is January 31.

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