Fillable Printable 2017 Federal And State Payroll Taxes (De 202)
Fillable Printable 2017 Federal And State Payroll Taxes (De 202)
2017 Federal And State Payroll Taxes (De 202)
DE 202 Rev. 5 (2-17) (INTERNET) Page 1 of 1 CU
2017 Federal and State Payroll Taxes
Federal Taxes
FUTA
Federal
Unemployment
FICA
Social Security
Tax
FICA
Medicare Tax
FIT
Federal Income Tax
Employer Pays
0.6%
1
6.2% 1.45%
Employee Pays
6.2%
1.45%
2
Use Tables
3
Wage Limit
$7,000 $127,200 None None
Form
940 941 941 941
State Taxes
UI
Unemployment
Insurance
ETT
Employment
Training Tax
SDI
State Disability
Insurance
PIT
Personal Income Tax
(State Income Tax)
Employer Pays
3.4%
4
0.1%
Employee Pays
0.
9% Use Tables
5
Wage Limit
$7,000 $7,000 $110,902 None
Important Due Dates
Federal Forms State Forms Period Due Date*
Form 941 DE 9/DE 9C 1
st
Quarter (Jan, Feb, Mar) May 1, 2017
Form 941 DE 9/DE 9C 2
nd
Quarter (Apr, May, Jun) July 31, 2017
Form 941 DE 9/DE 9C 3
rd
Quarter (Jul, Aug, Sep) October 31, 2017
Form 941 DE 9/DE 9C 4
th
Quarter (Oct, Nov, Dec) January 31, 2018
Form 940 Entire Year January 31, 2018
Form W-2 to
employees
Entire Year January 31, 2018
Forms W-2 and
W-3 to SSA
6
Entire Year January 31, 2018
*If the delinquent date falls on a Saturday, Sunday, or holiday, the delinquent date becomes the next business day.
State Forms, Employment Development Department (EDD):
Quarterly Contribution Return and Report of Wages,
DE 9, and
Quarterly Contribution Return and Report of Wages (Continuation),
DE 9C
Federal Forms, Internal Revenue Service (IRS):
Employer’s Quarterly Federal Tax Return,
Form 941,
Employer’s
Annual Federal Unemployment Tax Return,
Form 940,
Wage and Tax Statement,
Form W-2, and
Transmittal of Wage
and Tax Statements,
Form W-3
1
This discounted FUTA rate can be used if: all UI taxes for 2017 have been paid in full by January 31, 2018; the employer has no
out-of-state employees; and the state is not a credit reduction state. If it is a credit reduction state, see Instructions for Form 940
and Schedule A for Form 940. Information about any future developments affecting Form 940 will be posted at
www.irs.gov/form940.
2
There may be Additional Medicare Tax Withholding. See Publication 15, Circular E, Employer’s Tax Guide, for details.
3
Refer to Publication 15, Circular E, Employer’s Tax Guide, or the IRS website at www.irs.gov.
4
New employers pay 3.4 percent for up to three years.
5
Refer to the
California Employer’s Guide,
DE 44, or the EDD website at www.edd.ca.gov.
6
Retain state copies of Form W-2.
