• 81 minutes

Overview of Employment Tax Rules


Form 941 is one of a series of IRS employment tax forms. Every person that is required to withhold income taxes or withhold or pay FICA taxes has an obligation to file one of these employment tax returns. The main test to determine if you are an employer is a common law test which determines if you have the right to direct and control results and means for achieving those results. There are other types of tests as well. Watch this video for details on requirement to withhold, deposit requirements, employment tax return requirements and information reporting requirements.

Runtime: 80 minutes



Kurt L.P. Lawson, Esq.

Kurt L.P. Lawson, Esq.

Hogan Lovells US LLP

  • Partner with the law firm of Hogan Lovells US LLP in Washington, D.C.
  • Primarily represents employers on all aspects of employment taxes and pension, health, fringe, and other benefits
  • Listed in The Best Lawyers in America and Super Lawyers in Washington, D.C. since 2007
  • Ranked in Chambers USA since 2010
  • Member of the American College of Employee Benefits Counsel and the American College of Tax Counsel
  • Writer and speaker on tax and employee benefits matters and previous adjunct professor at the Georgetown Law Center
  • ABA Tax Section vice-chair and former chair of the Employee Benefits Committee
  • Graduate, Yale and the University of Virginia School of Law
  • Can be contacted at [email protected]
Edward James Leyden, Esq.

Edward James Leyden, Esq.

Leyden Law LLC

  • Owner of Leyden Law LLC in Bowie, Maryland
  • Counsels companies on taxation and employment issues
  • Has advised a diverse group of clients, including technology companies, health care enterprises, National Football League players, the online gaming community, and the commissioner of Major League Baseball
  • Current chair of the American Bar Association Section of Taxation, Committee on Employment Taxes, and has been elected as a fellow of the American Bar Foundation
  • Law degrees, University of Baltimore, and the Georgetown University Law Center; undergraduate degree in commerce and engineering, Drexel University
  • Can be contacted at [email protected]

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