An employer must deduct Social Security Tax (FICA) from wages paid to employees. The employer remits the total amount to the United States Internal Revenue Service. Withheld federal income tax is deposited using Form 501. The total amount of FICA taxes paid is reported quarterly on Form 941. Employers should get a current IRS Tax Guide Circular E which has social security tax tables for employees.


Internal Revenue Service
U. S. Treasury Department
1-800-829-3676 (Forms)
1-800-829-1040 (General tax information)