Which form is used for employers to report their quarterly federal payroll taxes?

The correct form for employers to report their quarterly federal payroll taxes is the 941. This form is specifically designed for employers to report income taxes withheld from employee wages, FICA taxes (Social Security and Medicare), and any other applicable federal payroll taxes on a quarterly basis. Employers are required to submit Form 941 to the Internal Revenue Service (IRS) every quarter to report these amounts and ensure compliance with federal tax obligations.

In contrast, the other forms listed serve different purposes. The W-9 is used by individuals or entities to provide their taxpayer identification number to others, typically for tax reporting purposes. The 940, on the other hand, is an annual form used to report federal unemployment taxes (FUTA), not quarterly payroll taxes. Lastly, Form 843 is used to claim a refund or request abatement of certain taxes, interest, or penalties, but it is not used for reporting payroll taxes. Thus, Form 941 is the appropriate choice when discussing the reporting of quarterly federal payroll taxes.