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Payroll Taxes Overview

GoCo’s Embedded Payroll partner, Gusto, handles the filing of certain state forms based on your company's details. This article provides a list of these forms, along with key reminders to ensure successful filings and compliance.

Want to go straight to a section you need? 

Federal Forms Filed

State Forms Filed

Notes on Electronic Filings

Important Reminders

How Historical Payrolls Affect Filings

Additional Resource Links

For a quick overview of all things payroll in GoCo you can visit Payroll 101

Federal Forms Filed by GoCo Embedded Payroll Partner

📄 Employer's Annual Federal Tax Return (Form 944)

📄 Employer's Annual Federal Unemployment (FUTA) Tax Return and Multi-State Employer and Credit Reduction Information (Form 940 and Schedule A)

📄 Employer's Quarterly Federal Tax Return and Report of Tax Liability for Semiweekly

📄 Schedule Depositors (Form 941 and Schedule B) (Social Security and Medicare taxes)

📄 Qualified Small Business Payroll Tax Credit for Increasing Research Activities (Form 8974)

📄 Employer copies of Wage and Tax Statement and Corrected Wage and Tax Statement (Form W-3, W-2 and Form W-2C) 

📄 Employer copies of Non-employee compensation (Form 1096 and 1099); federal and state copies only

At this time, we file Forms 1099 regardless of the $600 threshold in order to provide Independent Contractors with the necessary forms to quickly and accurately file their personal tax return.

State Forms Filed by GoCo's Embedded Payroll Partner

Below is a state-by-state breakdown of the forms Gusto files on behalf of GoCo customers.

Alabama

  • Alabama Quarterly W/H Return (AL A-1)
  • Alabama Annual W/H Reconciliation (AL A-3)
  • Alabama Department of Revenue Monthly Return (AL A-6)
  • Wage and Tax Statement (State W2)
  • AL New Hire Report
  • Alabama Quarterly Contribution (AL UC-CR4)
  • Various local returns

Alaska

  • AK Quarterly Contribution Report (AK 07-1004)
  • AK New Hire Report

Arizona

  • Payment of AZ Income Tax Withholding (A1-WP)*
  • Quarterly Withholding Tax Return (A1-QRT)
  • Withholding Reconciliation Return (A1-R)
  • Wage and Tax Statement (State W2)
  • AZ Report for New Hire
  • Unemployment Tax and Wage Report (UC-018)

Arkansas

  • Arkansas Annual W/H Reconciliation (AR 3MAR)
  • State of Arkansas Monthly W/H Report (AR 941M)*
  • Wage and Tax Statement (State W2)
  • AR New Hire Report
  • Arkansas Quarterly Contribution Report (AR DWS-ARK-209B)

California

  • CA Report of New Hires (DE 34)*
  • Payroll Tax Deposit Coupon (DE88)*
  • Quarterly Contribution Return and Report of Wages (DE 9)
  • Combined Payroll Tax Payment Coupon (DE 9C)

Colorado

  • Annual Transmittal of State W-2 and 1099 Forms (DR 1093)*
  • Income Withholding Tax Return (DR 1094)*
  • Wage and Tax Statement (State W2)
  • Unemployment Wage Report (UITR-1a); Individual Employee's Wages
  • Report of New Hires
  • Various local returns

Connecticut

  • Connecticut Correction of EE Quarterly Earnings Report (SUI) (CT UC-5A)
  • Connecticut Employer Contribution (SUI) (CT UC-2)
  • Connecticut Return for Annual Filer (CT 941)
  • Connecticut Quarterly W/H Return (CT 941 DRS)
  • Connecticut Annual W/H Reconciliation (CT W3)
  • Wage and Tax Statement (State W2)
  • New Hire Report (CT 941X)

Delaware

  • Delaware Withholding Income Tax Return (DE W1) for monthly filers*
  • Delaware Withholding Income Tax Return (DE W1A) for eighth monthly filers*
  • Delaware Withholding Income Tax Return (DE W1Q) for quarterly filers*
  • Delaware Annual W/H Reconciliation (DE W3/W3A)
  • Wage and Tax Statement (State W2)
  • DE New Hire Report
  • Employer's Contribution and Wage Report (DE UC-8)
  • Various local returns

District of Columbia (Washington, D.C.)

  • Employer's Withholding Tax - Annual Return (FR900A*)
  • Employer's Withholding Tax - Monthly Return (FR900M)
  • Employer's Withholding Tax - Quarterly Return (FR900Q)
  • District of Columbia Payment Voucher for Withholding Tax (DC FR-900P*)
  • DC New Hire Report
  • Wage and Tax Statement (State W2)
  • Employer's Quarterly Contribution and Wage Reports (DC UC-30 and DOES PFL-30)
    • One form is used to report both unemployment and paid family leave info.

Florida

  • Florida Quarterly Contribution (SUI) (FL RT-6)
  • FL New Hire Report

Georgia

  • Quarterly Return for Monthly Payers (G-7 Monthly)
  • Quarterly Return for Quarterly Payers (G-7 Quarterly)
  • Quarterly Return for Semi-Weekly Payers (G-7 S/Sch B)
  • Annual Return for Annual Payers (G-7 A)
  • Withholding Payment Voucher (GA-V)*
  • Income Statement Transmittal (G-1003)
  • Wage and Tax Statement (State W2)
  • GA New Hire Report
  • Employer's Quarterly Tax and Wage Report (DOL-4 Part I & II or called DOL-4N)

Hawaii

  • Hawaii Withholding Tax Return (HI HW-14/VP-1)
  • Hawaii Annual Withholding Reconciliation (HI HW-3)
    • You will not see this form in Company Documents. It's only required to be filed with physical forms, and GoCo Embedded Partner Gusto e-files.
  • Wage and Tax Statement (State W2)
  • HI New Hire Report
  • Hawaii Quarterly Contribution (SUI) (HI UC-B6)*

Idaho

  • Withholding Payment Voucher (910)*
  • Idaho Annual W/H Reconciliation (Form 967)
  • Wage and Tax Statement (State W2)
  • ID New Hire Report
  • Idaho Employer Quarterly UI Tax Report (TAX020)

Illinois

  • Illinois Withholding Income Tax Return (IL-941)
  • Illinois Withholding Schedule (Schedule P)
  • Illinois Withholding Tax Payment (IL-501)*
  • Wage and Tax Statement (State W2)
  • Illinois TaxNet Monthly Wage Report (IL UI MTHLY WG)
  • Illinois Annual W/H Reconciliation (IL W-3)
  • IL New Hire Report
  • Employer's Contribution and Wage Report (UI-3/40) 

Indiana

  • Withholding Tax Voucher (WH-1)*
  • Annual Withholding Tax (WH-3)
  • Wage and Tax Statement (State W2)
  • New Hire Report
  • Quarterly Wage and Employment Report (UC-5A)

Iowa

  • Iowa Quarterly Withholding Return (IA 44-095)
  • Return/Wage detail Iowa Quarterly Contribution (IA 65-5300)*
  • Iowa Department of Revenue and Finance Voucher (IA 44-105)
  • Wage and Tax Statement (State W2)
  • Iowa Annual W/H Reconciliation (IA VSP)
  • New Hire Report

Kansas

  • Annual Withholding Tax Return & Transmittal (KW-3)
  • Quarterly Wage Report and Unemployment Tax Return (K-CNS 100)
  • Wage and Tax Statement (State W2)
  • Withholding Tax Deposit Report (KW-5)*
  • Annual Withholding Tax Return (for use by EFT filers only) (KW-3E)
  • KS New Hire Report

Kentucky

  • Occupational License Fee (Mercer County) (KY0033-138)*
  • Employer's Return of Income Tax Withheld (K-1) for one day, twice monthly, monthly, or quarterly filers
  • Employer's Return of Income Tax Withheld (K-3) for annual filers
  • Transmitter Report for Filing Kentucky Wage Statements (42A806)*
  • Wage and Tax Statement (State W2)
  • Employer's Quarterly Unemployment Wage and Tax Report (UI-3)
  • KY New Hire Report
  • Various local returns

Louisiana

  • Transmittal of Withholding Tax Statements (L-3)
  • Employer's Return of State Income Tax Withheld (L-1)
  • Withholding Payment Voucher (L1-V)*
  • Wage and Tax Statement (State W2)
  • LA New Hire Report
  • Employer's Wage and Tax Report (LDOL ES4)

Maine

  • Employer's Payment Voucher for Income Tax Withheld (900ME)*
  • Quarterly Return of Unemployment Contributions (ME-UC-1)
  • Combined Filing for Income Tax Withholding & Unemployment Contributions (941/C1-ME)
  • Wage and Tax Statement (State W2)
  • Reconciliation of Income Tax Withheld (W-3ME)
  • New Hire Report

Maryland

  • Employer Return of Income Tax Withheld (MW506/MW506M)*
  • Annual Employer Withholding Reconciliation Report (MW508)
  • Wage and Tax Statement (State W2)
  • Maryland Unemployment Insurance Quarterly Employment Report (MD DLLR/DUI 15)
  • Maryland Employee New Hire Report 
    • At this time, we do not file new hire reports for contractors

Massachusetts

  • Employer’s Return of Income Taxes Withheld (M-941)*
  • Reconciliation of Massachusetts Income Taxes Withheld for Employers (M-3)
  • Wage and Tax Statement (State W2)
  • Quarterly Employment and Wage Detail Report (SUI, EMAC, and workforce training fund)
  • MA New Hire Report

Michigan

  • Michigan Monthly/Quarterly Return (MI 5080/160)
    • Withholding portions only
  • MI Sales, Use and Withholding Tax Annual Return (MI 5081)
    • Withholding portions only
  • Transmittal of Mag Media reporting of W-2 (MI 447)
  • Wage and Tax Statement (State W2)
  • Michigan Employer's Quarterly Wage/Tax Report (SUI) (MI UIA 1028)
  • Transmittal of Mag Media reporting of W-2 (MI 501 ALLIANCE)
  • MI New Hire Report
  • Various local returns

Minnesota

  • Minnesota Quarterly Contributions (MN MDES-1)*
  • Minnesota Quarterly Withholding Worksheet for quarterly filers*
  • Minnesota Quarterly Withholding Worksheet for annual filers*
  • Minnesota Income Tax Withheld Coupon*
  • Wage and Tax Statement (State W2)
  • MN New Hire Report

Mississippi

  • Annual Information Return (89-140)
  • Employer's Withholding Tax Return (89-105)*
  • Wage and Tax Statement (State W2)
  • Employer's Quarterly Wage Report (UI-2)
  • MS New Hire Report

Missouri

  • Employer's Return of Income Taxes Withheld (MO-941)*
  • Quarter-Monthly Withholding Tax Payments (MO-941P) electronic filing only*
  • Transmittal of Wage and Tax Statements (MO-W3)
  • Wage and Tax Statements (State W2)
  • Quarterly Contribution and Wage Report (MODES-4-7)
  • Quarterly Wage Report Continuation Sheet (MODES-10B)
  • MO New Hire Report
  • Various local returns

Montana

  • Montana Withholding Payment Coupon (MT MW-1)*
  • Montana Annual W/H Reconciliation (MT MW-3)
  • Montana Quarterly Contribution (SUI) (MT UI-5)
  • Wage and Tax Statement (State W2)
  • MT New Hire Report

Nebraska

  • Reconciliation of Income Tax Withheld (W-3N)
  • Withholding Return (941N) for quarterly and annual filers
  • Monthly Withholding Deposit (501N)*
  • Wage and Tax Statement (State W2)
  • Combined Tax Report (UI 11T)
  • NE New Hire Report

Nevada

  • Employer's Quarterly Contribution and Wage Report (NUCS-4072)
  • Modified Business Tax Return (TXR-020.04)
  • NV New Hire Report

New Hampshire

  • New Hampshire Quarterly Contribution (SUI) (NH DES 200A)
  • NH New Hire Report

New Jersey

  • New Jersey Employer Report of Wages Paid (NJ WR-30)*
  • New Jersey Employer's Quarterly Report (NJ-927)
  • New Jersey Employer's Quarterly Report for Weekly Filers (NJ-927W)
  • New Jersey Submitter Form NJ-ERW2-S
  • New Jersey Annual Withholding Reconciliation (NJ-W-3)
  • Wage and Tax Statement (State W2)
  • NJ New Hire Report

New Mexico

  • Combined Report Form (CRS-1)*
  • Annual Withholding Form (RPD-41072)
  • Wage and Tax Statement (State W2)
  • Employer's Quarterly Wage and Contribution Report (ES-903A)
  • Workers' Compensation Fee Form (WC-1)
  • NM New Hire Report

New York

  • Return of Tax Withheld Payment Coupon (NYS-1)*
  • Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (NYS-45)
  • Employer's Quarterly Metropolitan Transit Tax Form (MTA-305)
  • NY New Hire Report

North Carolina

  • Annual Withholding Reconciliation (NC 3)
  • Annual Withholding Reconciliation (Monthly Filers) (NC 3M)
  • Withholding Payment Voucher (NC 5P)*
  • Withholding Return (Quarterly or Monthly Filers) (NC 5)*
  • Withholding Return (Semi-weekly payers only) (NC 5Q)
  • Wage and Tax Statement (State W2)
  • Quarterly Tax Payment Voucher
  • Employer's Quarterly Tax and Wage Report (NCUI 101)
  • Employer's Quarterly Tax and Wage Report (NCUI 101B) filed when needed
  • New Hire Report

North Dakota

  • North Dakota Quarterly W/H Return (ND F-306)*
  • North Dakota Transmittal of Wage and Tax Statements (ND F-307)
  • North Dakota Quarterly Contribution (SUI) (ND NDUC-303)
  • Wage and Tax Statement (State W2)
  • New Hire Report

Ohio

  • Employer's Annual Reconciliation of Income Tax Withheld (IT-941)
  • Employers Payment of School District Income Tax Withheld (SD-101)
  • Ohio Income Tax Withheld Deposit Payment (OH IT-501)
  • Employer's Quarterly Reconciliation of Income Tax Withheld (IT-942)
  • School District Employer's Annual Reconciliation (SD-141)
  • Transmittal of Wage and Tax Statements (IT-3)
  • Wage and Tax Statement (State W2)
  • Unemployment Compensation Quarterly Tax Return (JFS-20125)
  • New Hire Report
  • Employer's Municipal Tax Withholding Statement: Form 11
  • Various local returns

Oklahoma

  • Oklahoma Wage Withholding Tax Return (WTH 10001)
  • Oklahoma Withholding Payment Coupon (WTH 10004)*
  • Oklahoma Transmittal of Wage and Tax Statements (OK W-3)
  • Employer's Quarterly Contribution Report (OES-3)
  • New Hire Report

Oregon

  • Annual Withholding Tax Reconciliation Report (WR)
  • Wage and Tax Statement (State W2)
  • Combined Payroll Tax Payment Coupon (OTC)*
  • Quarterly Combined Tax Report (OQ)
  • Oregon Quarterly Statewide Transit Tax Withholding Return (Form OR-STT-1) 
  • State Withholding Tax (Oregon Schedule B) 
  • Employee Detail Report (FORM 132)
  • New Hire Report
  • Various local returns

Pennsylvania

  • Employer Quarterly Return of Withholding Tax (PA W-3)
  • W-2 Transmittal (REV-1667 AS)
  • Wage and Tax Statement (State W2)
  • Employer's Unemployment Insurance Tax Report (UC-2)
  • Employer's Report for Unemployment Compensation (Form Detail UC-2)
  • New Hire Report
  • Various local returns

Rhode Island

  • Rhode Island Annual W/H Reconciliation (RI-W-3)
  • Rhode Island Income Tax Transmittal Form for the Reporting of W2 Information (RI State W2)
  • Rhode Island Income Tax Withholding Coupon [Monthly] (941M - until 2020)*
  • Rhode Island Income Tax Withholding Coupon [Quarterly] (941Q - until 2020)*
  • Rhode Island Employer’s Quarterly Tax Return and Reconciliation [Quarterly] (RI 941 - for after 2020)
  • Rhode Island Income Tax Withholding Coupon [Weekly]*
  • Rhode Island Quarterly Contributions (RI TX-17)
  • New Hire Report

South Carolina

  • W2/Magnetic Media Transmittal Form (WH-1612)
  • Wage and Tax Statement (State W2)
  • Withholding Fourth Quarter/Annual Reconciliation/W-2 Transmittal (WH-1606)
  • Withholding Quarterly Tax Return (WH-1605)
  • Withholding Tax Payment (WH-1601)*
  • Employer Quarterly Contribution and Wage Reports (UCE-101/120)
  • Employer's Quarterly Continuation Sheet (UCE-120A)
  • Wage and Tax Statement (State W2)
  • New Hire Report

South Dakota

  • South Dakota Quarterly Contribution (SUI) (SD DOL-UID-21)
  • New Hire Report

Tennessee

  • Premium Report (LB-0456)
  • Wage Report (LB-0851)
  • New Hire Report

Texas

  • Employer's Quarterly Report (C-3)
  • New Hire Report

Utah

  • Utah Withholding Return (TC-941)*
  • Annual Withholding Reconciliation (TC-941R)
  • Wage and Tax Statement (State W2)
  • Employer's Contribution Report (Form 33H)
  • Employer's Quarterly Wage List (Form 33HA)
  • New Hire Report

Vermont

  • Vermont Withholding Tax Payment (VT WHT-430)*
  • Vermont Annual W/H Reconciliation (VT WHT-434)
  • Quarterly Withholding Reconciliation (VT WHT-436)
  • Wage and Tax Statement (State W2)
  • Vermont State W2 (VT W2)
  • Vermont Quarterly Contribution (SUI) (VT C-101)
  • New Hire Report

Virginia

  • Employer's Annual or Final Summary of Income Tax Withheld (VA-6)**
  • Employer's Payments Quarterly Reconciliation and Return of Income Tax Withheld (VA-16)
  • Employer's Return of Virginia Income Tax Withheld (Electronic Only) (VA-5)*
  • Employer's Voucher for Payment of Income Tax Withheld (Semiweekly) (VA-15)*
  • Wage and Tax Statement (State W2)
  • W-2/1099 Transmittal (VA-W)
  • Employer's Quarterly Payroll Report (VEC-FC-21)
  • Employer's Quarterly Tax Report (VEC-FC-20)
  • New Hire Report

Washington

  • Employer's Quarterly Tax and Wage Detail Report
  • Labor & Industries Employer's Quarterly Report
  • Employer's Paid Family & Medical Leave Quarterly Wages and Hour Report
  • New Hire Report

West Virginia

  • Annual Reconciliation of Income Tax Withheld (WV/IT-103)
  • Employer's Monthly Return of Income Tax Withheld (WV/IT-101V)*
  • Employer's Quarterly Return of Income Tax Withheld (WV/IT101Q)
  • W-2 Transmitter Summary (WV/IT-105)
  • Wage and Tax Statement (State W2)
  • Quarterly Contribution Report (WVUC-A-154)
  • New Hire Report
  • Various local returns

Wisconsin

  • Wisconsin Tax Deposit Report (WI WT-6)*
  • Wisconsin Annual W/H Reconciliation (WI WT-7)
  • Wage and Tax Statement (State W2)
  • Wisconsin State W2 (WI State W2)
  • Wisconsin Quarterly Contribution (SUI) (WI UCT-101)
  • New Hire Report

Wyoming

  • Quarterly UI Summary Report/Wage Listing (WYO058)
  • New Hire Report

Notes on Electronic Filings

Forms marked with an asterisk (*) are filed electronically and may not appear in your Tax Documents tab. These include certain payment vouchers, withholding coupons, and other documents. To confirm that tax payments have been made, you can always log directly in to your state portal or reach out to support@goco.io

How Historical Payrolls Affect Payroll Tax Filings on GoCo Embedded Payroll

When a customer starts using GoCo Embedded Payroll (powered by Gusto) after January 1, any payrolls processed earlier in the year—before joining GoCo—are considered historical payrolls. These historical payrolls can impact payroll tax filings in the following ways:

1. No Filing for Prior Quarters Without Payroll Data

GoCo Embedded Payroll will not file payroll tax returns for any quarters in which payroll was not processed using GoCo’s system. If payroll was processed with a different provider before joining GoCo, the employer is responsible for ensuring that all required tax filings (including $0 returns, if applicable) for those prior quarters have been filed with the appropriate agencies.

  • Example: If a company joins GoCo in Q2 and did not process any payrolls in Q1 with GoCo, GoCo will only file for Q2 onward. The employer must ensure that Q1 filings have been submitted.

2. Responsibility for Year-to-Date Balances

When starting with GoCo after January 1, it's crucial to enter accurate year-to-date (YTD) payroll data for all employees. This data includes wages, taxes withheld, deductions, and contributions up to the start date with GoCo. YTD data ensures that the payroll tax filings GoCo submits for the remainder of the year accurately reflect total taxable wages and taxes withheld.

  • Importance of Accurate YTD Data: Accurate YTD information is critical for GoCo to calculate annual totals correctly on forms like W-2s and quarterly tax returns. Any discrepancies in YTD data can lead to errors in annual filings, resulting in inaccurate employee tax statements and potential penalties.

3. Quarterly Tax Filings

GoCo Embedded Payroll will begin filing quarterly tax returns from the start of the quarter in which payroll is first processed. For any previous quarters, employers are responsible for completing and filing those returns. If there were no wages paid in a prior quarter and the agency requires a $0 filing, the employer must file this directly with the agency.

  • Example: If a company starts processing payroll with GoCo in mid-April (Q2), GoCo will handle Q2 filings onward. The company is responsible for ensuring that any necessary Q1 filings (or $0 returns) are submitted to the agency.

4. Annual Tax Filings

GoCo Embedded Payroll will file annual forms, such as W-2s and 1099s, based on the YTD data entered into the system. However, any payrolls processed before joining GoCo are not automatically included. To ensure accurate annual filings:

  • Enter YTD Information: Ensure all YTD information for each employee and contractor is entered accurately in GoCo. This includes wage data, tax withholdings, and any deductions or benefits.
  • Coordinate with Prior Payroll Provider: If needed, request reports from the previous payroll provider to confirm YTD totals, which will ensure GoCo’s annual filings are accurate and complete.

5. Handling Corrections for Prior Quarters

If an employer identifies errors in prior payrolls processed before joining GoCo, these corrections must typically be handled directly with the previous provider or by filing amended returns with the relevant tax agencies. GoCo cannot amend returns for periods in which payrolls were not processed through their system.

Historical Payroll Highlights

When joining GoCo Embedded Payroll after January 1:

  • GoCo will only file tax returns starting from the quarter when payroll is first processed on the platform.
  • Employers are responsible for any prior quarter filings (including $0 returns) not covered by GoCo.
  • Accurate YTD data must be entered to ensure correct annual tax filings.
  • Any corrections or amendments for prior payrolls processed outside GoCo should be handled directly with the previous payroll provider or tax agency.

If you have questions about entering YTD data or need further assistance with historical payrolls, please reach out to GoCo support.

To familiarize yourself with Data needed and common mistakes to avoid, we suggest reviewing Historical Payrolls

Important Reminders

  • Active Payroll Processing Required: GoCo Embedded Payroll only files state forms if you've actively processed payrolls through GoCo’s Embedded Payroll Partner during the applicable quarter(s).

  • No Filing for Zero Wages: Gusto will not start filing any returns, including $0 returns, until your company begins reporting wages and taxes in that state.

    • Example: If you joined Gusto in Q1 2023 but did not process any payrolls (and related taxes) until Q2 2023, Gusto will file the Q2 return, but not the Q1 return. You are responsible for filing any $0 returns directly with the agency in this case.
  • Closing Tax Accounts: If you stop processing payroll in a particular state or in all states, you must close your payroll tax accounts with the respective federal, state, or local tax agency directly.

  • Alerts on Missing Information: Ensure all required information, such as signatory and state tax account information, is provided and accurate. If you receive alerts about missing information, it could prevent Gusto from filing your forms, potentially leading to a blocked payroll. Learn more about blocked payrolls.

You can always view your Company Payroll Documents within GoCo. For support on what you can see and where to find your documents check out Company Payroll Documents


Additional Resources

For more details on individual form requirements or if you need assistance with other actions, refer to GoCo’s Help Center:

Understanding Payroll Tax vs Payroll Filings

Understanding the IRS and Payroll Tax

What is Blocked Payroll?

Company Payroll Documents

Understanding Tax Deposit Schedules

GoCo Payroll Tax Account Management

Disclaimer:

This article is not to be taken as tax, legal, benefits, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer or HR expert for specific guidance.

For any additional questions, please reach out to us at support@goco.io 💚