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Form 941 (Schedule B) for Montgomery Maryland: What You Should Know
Table 2-3. Federal Minimum Wage Rate by Fiscal Year. Federal/State/City Minimum Wage Rates, by State (2017). Payroll withholding for the second quarter of the calendar year are shown in Appendix F of Form 941. Form 941 and the Schedule B used to calculate the quarterly federal income tax must be paid by the following business day(s). If a payment deadline fails, the employer must file a Form 941-OIT with the Secretary-Treasurer, U.S. Treasury Department, Washington, DC 20229. Taxpayers can continue to be liable for back federal and state tax liability as long as the tax payment was timely.
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