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Which form must small employers submit to report wages, tax withholdings, and social security/medicare taxes?

  1. Form 944

  2. Form 941-X

  3. Form W-2

  4. Form 943

The correct answer is: Form 944

Small employers must submit Form 944 to report wages, tax withholdings, and Social Security/Medicare taxes. Form 944 is specifically designed for small employers who have an estimated annual tax liability of $1,000 or less. This form enables small employers to report these taxes on an annual basis, rather than quarterly like Form 941. While Form 941 is used by most employers to report wages, tax withholdings, and Social Security/Medicare taxes on a quarterly basis, it is not the form that small employers must submit. Form 941-X is used to make corrections on previously filed Form 941. Form W-2 is used to report wages and tax withholding information to employees and the IRS. Form 943 is used for agricultural employers to report wages, tax withholdings, and Social Security/Medicare taxes.