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Employment Taxes include:
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Old-Age, Survivors, Disability and Hospital Insurance reported on Form 941 (Social Security Taxes levied under the Federal Insurance Contributions Act, FICA)
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Social Security taxes levied on "self-employment income, reported on Form 1040.
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Unemployment insurance taxes reported on Form 940 (levied under the Federal Unemployment Tax Act, FUTA)
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Railroad Retirement tax reported on Form CT-1.
Statistical Tables Publications and Papers Other IRS Data
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
These tables contain time-series data for a number of different types of taxes, including entries for employment taxes.
Selected Returns and Forms Filed or To Be Filed, by Type During Specified Calendar Years
Published as: SOI Bulletin Historical Table 22
Reporting Years: 1990-2007
Treasury Department Gross Collections: Amount Collected by Quarter and Fiscal Year
Published as: SOI Bulletin Historical Table 18
Reporting Years: 1987-2007
Internal Revenue Tax Refunds: Amount Refunded by Quarter and Fiscal Year
Published as: SOI Bulletin Historical Table 19
Reporting Years: 1987-2007
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The following is available as a PDF file. A free Adobe® reader is available for download, if needed.
This report presents tax gap estimates for social security, Medicare, and Federal unemployment insurance taxes. Both gross and net gap estimates are presented. The gross employment tax gap is the aggregate amount of tax liability that is not paid voluntarily and timely. Through its enforcement activities, the IRS assesses and collects some of the underpaid amounts, therefore, the net employment tax gap estimates reflect the amount of the gross gap remaining after IRS enforcement activities--the amount of tax owed but not paid either voluntarily or involuntarily.
Federal Tax Compliance Research: Gross and Net Employment Tax Gap Estimates for 1984-1997.
Internal Revenue Service, Research Division, Publication 1415-E, Revised October 1993.
For tax administration data on this topic, as well as other types of taxes, choose from the links below.
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