Schedule A Consultation Now!


Settle Payroll Tax Debt Now

Are you searching for payroll tax debt relief services because you are behind on your payroll taxes? You are not alone. Many business owners must face the IRS each year because of their failure, or inability, to pay their payroll taxes. 一些雇主可能会感到绝望,他们可能永远不会恢复过来. This can cause them to fall further and further behind on their overdue payroll taxes. Many entrepreneurs worry about settling their debt because they are not able to pay quickly enough.

However, if the IRS has contacted you to pay back overdue taxes, you must respond. Failure to respond to the IRS about your late payroll taxes will only leave you in a worse situation. If you are finding it difficult to identify a solution to your payroll tax debt, 咨询迪鲁奇会计师事务所的税务专家. 全球官网电子游戏可以在国税局面前代表你. We always keep your best interests in mind and can help you settle your payroll tax debt now.


What Is Payroll Tax Relief?

Payroll tax relief helps businesses that have overdue payroll taxes, 或者应该从员工工资中扣缴的税款. It does not matter whether these taxes went unpaid because of an error, the inability to pay, or even if the business has closed, you will still owe payroll tax to the IRS and the IRS is able to levy your bank accounts for it. 这就是工资税债务减免服务发挥作用的地方. There are many tax debt repayment options that a business owner can use to their advantage to pay off overdue payroll taxes.



在你知道如何偿还你的工资税债务之前, you must first know the difference between payroll taxes and other taxes. 作为一个企业主,有许多税法是你必须遵守的. Tax laws for a business owner are much different than those regarding normal income tax. All employers must withhold the appropriate amount of money from what their employees earn. 这些预扣的金额随后作为税款支付给美国国税局.

Your employees are counting on you to withhold the correct amount. Also, they are counting on you send the withheld amount to the appropriate channels. Remember, this is their money. You are being entrusted to with their money to pay the appropriate authorities the correct amount. This is different from income taxes. With income taxes, 这些钱是个人的个人资金, and the individual is responsible for paying the taxes to the IRS.

作为一个企业主,这对你意味着什么呢, 如果你没有申报和缴纳工资税, 这种债务在法律上被认为是盗窃. As a result, the IRS is far more aggressive in collecting payroll taxes.


Payroll Taxes Withheld By Employers

By law, all employers must withhold payroll taxes from their W-2 employees’ wages. Then the employer has to pay both the employees’ and employer’s portion of payroll taxes to the IRS. 这包括社会保障、医疗保险和联邦所得税. In addition, employers are required by law to also pay unemployment tax for each employee.

Employers must file IRS from 941 and pay the employees’ and the employer’s portion of the payroll taxes to the IRS, usually on a quarterly basis.  An IRS form 940 is required to be filed at the end of the year for unemployment taxes. 失业税是由雇主支付的债务. If, for any reason, 企业主不支付工资税, the IRS will add penalties to the initial payroll taxes and begin to collect the debt. The IRS has many different avenues by which to collect the debt including liens/levies and garnishments from business revenues.


Payroll Tax Rates for 2020

Payroll tax rates change from year-to-year, so it is important to check the most current tax rates. The 2020 payroll tax rates are:

      • Social Security Taxes: Both employers and employees pay these taxes at a rate of 6.2%. As an employer this means you will need to ensure that a total of 12.4% of employee wages are paid in Social Security taxes, but only 6.2%直接从员工工资中扣除.
      • 医疗保险税:同样,这些税是按1%的比率支付的.雇主和雇员各占45%. 因此,作为雇主,你需要确保2.雇员工资的9%用于支付医疗保险税,保持1.45%直接从员工工资中扣除.
      • Self-employment taxes: If you run your own business and are self-employed, 你将以总税率15%的税率缴纳这些税.3%—12.4% for Social Security and 2.9% for Medicare.

Again, for clarification, 为了确保支付工资税,你必须, as an employer, deduct the employee’s portion out of their paycheck (known as withholding) and the employer’s portion is to be taken out of the business’s revenue. 不要从员工的工资中扣除全部金额!

However, as of March 2020, the COVID-19 stimulus package has given businesses a payroll tax delay. Under this bill, companies need to pay at least 50% of their 2020 payroll taxes by the end of 2021. 剩余的50%将在2022年底之前支付.

Not Paying Payroll Taxes

首先,你应该经常向律师寻求法律建议. 这绝不应被误解为法律建议. However, as a business owner, it is your obligation to ensure that payroll taxes are paid. 这包括收集、报告和支付所有欠税.


Failure To File Payroll Taxes

It is vital for all employers to understand that the IRS can be aggressive when it comes to assessing the penalty for not paying your payroll tax debt. I like to think of it like this: the money for payroll taxes belongs to the government. 你实际上是在偷联邦的钱. Therefore, failing to file or pay your payroll taxes is often considered to be a federal offense.

When the IRS assesses a business as owing back payroll taxes, they will assign a Revenue Officer. 该官员成为与国税局的主要联系人.

税务人员将亲自与纳税人联系, or by mail, requesting the taxpayer to become fully compliant with their tax filings and make payment arrangements. The payments are two-fold, the taxes for the current payroll period and arrangement for the past due amounts.

Keep in mind that the unpaid payroll taxes can add up much more quickly than individual income taxes. 因此,由此产生的惩罚可能确实令人望而生畏. Furthermore, 如果国税局认为你的工资税债务案件触犯了联邦法律, they can refer your case to the Criminal Investigation Division and the Department of Justice. Needless to say, this can have drastic consequences for your future.

Few business owners are aware that you will still owe the unpaid payroll taxes even if you declare bankruptcy. I want to stress this point to you. 破产时不能免除工资税债务.



如果你没有向国税局支付你所欠的钱, 他们可能不仅会对你的生意采取行动, but you personally as well. 不缴纳工资税的潜在处罚包括:

Late fees:

The IRS may charge late fees for missed payments or late payments for your payroll taxes. Also, 取决于你有多长时间没有缴纳逾期税款, 随着时间的推移,你可能会被收取更高的费用.


如果国税局对你的企业开出罚款, 他们可能会开始在你所欠的债务上收取利息. Interest adds up quickly and before long can make your payroll tax debt seem insurmountable.

A tax lien:

美国国税局可以选择对你的财产申请税收留置权. 虽然他们不一定会开始收集, they will be staking claim to your assets and will be able to collect debts before any of your other creditors. This can make it more difficult to get out from under your other debts by liquidating your physical assets.

Loss of business:

The Revenue Officer will determine if it is in the interest of the IRS to allow the business to continue operations. If a business fails to cooperate, the Revenue Office can take actions that will shut the business down.

Jail time:

此外,不纳税可能导致刑事指控. If a business owner does not pay the payroll tax, it is possible to be convicted of a felony. 这个动作通常只在罕见的情况下使用. Cases in which the taxpayer would be convicted of a felony would include those who diverted the money for personal use, 而不是为了生意. 这可以包括用这笔钱偿还债权人.  A tax evasion penalty could lead to up to 5 years in prison or a $500,000 fine.

How it works

在提交最后征收意向书通知书后, the Revenue Officer can legally levy bank accounts and accounts receivable if the taxpayer does not file and pay by the deadline. 他或她甚至可能会向你的客户发出通知, to collect the unpaid taxes directly from monies owed to the business.

Often, the severity of the tax penalty you face is based on a few factors. They include how much you owe, how late your payroll taxes are, and whether the IRS has reason to believe you are intentionally evading your tax obligations. On the other hand, there are certain circumstances in which penalties for not paying employee taxes may be waived.

It is important to note that, according to the IRS, any person who is required to responsibly and truthfully pay taxes and fails to do so will be liable for a penalty equal to the total amount of the tax that is not collected and paid over.

This statement is important because it allows the IRS to put to penalize any person within a business who is responsible for the failure of the business to pay the payroll taxes. Therefore, the penalty can be imposed on any one person or multiple persons responsible, regardless of the business itself.

As always, working with a tax professional who can analyze your situation. A professional can better guide you to resolve your payroll tax debt and offer some relief. A tax professional is essential to help you minimize the penalties you face.

Responsibility For Payroll Tax Debt

Unfortunately, the persons deemed responsible in the event that payroll taxes are not paid is not clearly defined. 这让国税局在决定谁有过错时有很大的回旋余地. When the IRS decides who is to blame, they consider a variety of factors.  The IRS will analyze who has the power to compel or prohibit the allocation of funds.  他们还将寻求谁有权签署支票.  Furthermore, the IRS will find who has the power to make decisions regarding the disbursement of funds and payment of creditors.  The IRS will also consider:

      • 公司的官员或董事
      • 谁控制公司的工资
      • 负责准备和签署所有工资税申报表的人
      • Who it is that actively participates in the management of the day-to-day operations
      • 谁负责雇佣和解雇所有员工.

Fear Is Not An Excuse

Often, the owner of a business (large or small) will hand the responsibility of payroll taxes to another employee. However, 如果该员工没有适当地申报工资税, 这并不会自动把过错推给员工. Whether or not the payroll taxes are paid is still the responsibility of the authority in charge. Furthermore, the IRS does not excuse this fear as a good enough excuse for having not paid the taxes. In other words, the courts have decided that the authority (person ultimately responsible) is not entitled to prefer his or her own interest in his or her continued employment over that of the government.

There is not necessarily one person who will be held ultimately responsible. 国税局可以追究任何符合他们定义的人的责任. This includes employees who are on the bank account with access to pay payroll taxes usually, so it would be those employees, plus owners, plus any other responsible parties. 它不仅是最负责任的一方.

Again, please seek the advice of a legal professional if you have any questions regarding your role in paying payroll taxes.

Preventing Payroll Tax Debt Issues

In our experience, small businesses are most likely to fail to correctly pay their payroll taxes. Unfortunately, this means the IRS tends to more thoroughly investigate small businesses.  Honestly, this is understandable. Many small businesses, especially those just starting out, may not have the technical tax knowledge to execute paying taxes correctly and efficiently.  因为这个问题的共性, the IRS is more likely to focus its enforcement of tax regulations on small businesses.  As a small business owner, you may also be held personally responsible. You may then have levies that will be enforced on your personal and business accounts simultaneously.

Every year, we see business owners in debt to the IRS who are simply unable to repay their full balances. We have counseled many business owners who simply are not prepared and do not know where to start.  Reach out to our experienced professionals to get expert advice and help you every step of the way.

Payroll Tax Debt Settlement

It is important to remember that the IRS wants you to pay your taxes. They are willing to work with you in order to get your tax debt paid. For this reason, the federal government has put several payroll tax settlement services in place. These exist to find an agreement between what an individual business owner can reasonably repay, 以及国税局或州政府会接受什么.

Typically, a payroll tax debt settlement involves a reduced balance. We have even seen the complete removal of an individual’s tax liability. A business owner’s financial situation tends to be the main factor in determining his or her specific means towards payroll tax debt relief.



DiLucci CPA Firm | Accounting - Tax - IRS Solutions | Irving TX LogoMany business owners, specifically small business owners, ask why they should not just use the information available on google, 并找到不需要昂贵的专业帮助就能面对国税局的方法. The reason is simple. A professional team from DiLucci CPA Firm has the experience and knowledge of tax law that allows a significantly smoother journey to financial freedom. 不仅过程会更顺利, but without help, many business owners quickly find that they are woefully ill prepared for the subtle nuances of tax law and IRS stipulations.

Without proper expertise, you may not be able to navigate the inherently convoluted and complex IRS to attain the best repayment plan. 不是每个人都被教导过什么是妥协的提议. Also, most do not know how to determine their eligibility for Currently Not Collectible status. These tax settlement services are very difficult to negotiate without a strong case. A strong case is built from significant amounts of support in the form of financial records.

You should not fear whether or not your business and assets will be seized. 如果你没有支付工资税债务, 或者认为你没有足够的资金来支付他们, our professionals at DiLucci CPA Firm are here to help you negotiate the best deal and represent you with the IRS.

Schedule A Consultation Now!

Schedule A Consultation Now!


Our professionals at DiLucci CPA Firm are knowledgeable and experienced tax preparers and tax negotiators who can help you with your payroll tax debt relief services. Our tax professionals understand how to properly prepare your IRS Form 940 and 941 returns and remit your returns according to the IRS deadlines. Or if need be, prepare them in a timely manner if the IRS deadlines have already passed. Our certified tax resolution specialist is uniquely qualified to navigate the minutia and intricacies of the IRS tax code.  Our knowledge of the IRS tax code allows DiLucci CPA Firm to negotiate the best resolution for our clients.

Resolve Your Payroll Tax Debt Now

Do not wait for the IRS to begin enforcement actions like levies and garnishments. If you need payroll tax debt relief services, let DiLucci CPA Firm help. Not only will we offer solutions to resolve your payroll tax debt with the IRS, but we will also help you to understand how to avoid issues in the future. Call now!