If you are self-employed, visit the Self-Employed Individuals Tax Center page for information about your tax obligations. Understanding employment taxes Understand the various types of taxes you need to deposit and report such as, federal income tax, social security and Medicare taxes and Federal Unemployment (FUTA) Tax. Depositing and reporting employment taxes You must deposit federal income tax and Additional Medicare Tax withheld and both the employer and employee social security and Medicare taxes. You also must report on the taxes you deposit, as well as report wages, tips and other compensation paid to an employee. Employment tax due dates You must deposit and report your employment taxes on time. Correcting employment taxes "X" forms are used to report adjustments to employment taxes and to claim refunds of overpaid employment taxes. E-file employment tax forms Learn how to electronically file your employment tax forms. Updating your business address There are several ways to notify the IRS that your address has changed. Related Online Tax Calendar Forms & instructions Employment tax forms Forms and associated taxes for independent contractors Reporting payments to independent contractors Online ordering for information returns and employer returns Publications Employment tax publications
