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Every single quarter, employers are required to pay payroll taxes. They do this by withholding payroll taxes from each employee's paycheck. These taxes are paid to the IRS. The forms that the employers use to fill payroll taxes are normally the 941 and 940 taxes. When employers fail to pay these taxes on time, or avoid paying them for some reason, the company incurs a payroll tax liability.Unlike other taxes, the IRS does not like it when...more
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