Harbor & Pine · payroll

Returns for 2026

Every figure the returns ask for, from your payrolls and the payments the bank feed shows. You sign and file them.

The year adds up

The four 941s add up to the W-2, the NYS-45s to its New York boxes, and everything due so far has been paid.

Coming due

Oct 15, 2026Federal payroll taxes for September 2026 · IRS$910.33
Nov 2, 2026New York quarterly return for Q3 2026 · New York State$507.00
Nov 2, 2026File Form 941 and NYS-45 for Q3 2026a return
Feb 1, 2027Federal unemployment (FUTA) for 2026 · IRS$42.00
Feb 1, 2027File Form 941 and NYS-45 for Q4 2026a return
Feb 1, 2027File Form 940 and your W-2 for 2026a return

Each quarter

Q1 2026Form 941 and NYS-45 due Apr 30, 2026 · $2,730.99 federal · $999.00 to New York

Form 941

Filled PDF

1 Employees paid for the pay period including the 12th: 1
2 Wages: $12,000.00
3 Federal income tax withheld: $894.99
5a Taxable social security wagesx 0.124 = $1,488.00: $12,000.00
5c Taxable Medicare wagesx 0.029 = $348.00: $12,000.00
5e Social security and Medicare: $1,836.00
6 Total before adjustments: $2,730.99
10 and 12 Total taxes: $2,730.99
13 Deposits for the quarter: $2,730.99
14 Balance due: $0.00
16 Depositor: Monthly
Month 1 liability: $910.33
Month 2 liability: $910.33
Month 3 liability: $910.33

NYS-45

File online; these are the boxes it asks for.

UI employer registration number: 00000000
Withholding ID: 00-0000001
Part A: employees in the week of the 12th: 1 / 1 / 1
1 Total remuneration this quarter: $12,000.00
2 Over the UI wage base: $0.00
3 Wages subject to contribution: $12,000.00
4 UI contributionsat your 4.025%: $483.00
5 Re-employment Service Fundat 0.075%: $9.00
10 Total UI due: $492.00
13 New York tax withheld: $507.00
15 NYS-1 payments for the quarter: $0.00
20 Withholding due: $507.00
22 Total payment due: $999.00
Part C: wage type, f, g, h: R · $12,000.00 · $12,000.00 · $507.00

Q2 2026Form 941 and NYS-45 due Jul 31, 2026 · $2,730.99 federal · $736.60 to New York

Form 941

Filled PDF

1 Employees paid for the pay period including the 12th: 1
2 Wages: $12,000.00
3 Federal income tax withheld: $894.99
5a Taxable social security wagesx 0.124 = $1,488.00: $12,000.00
5c Taxable Medicare wagesx 0.029 = $348.00: $12,000.00
5e Social security and Medicare: $1,836.00
6 Total before adjustments: $2,730.99
10 and 12 Total taxes: $2,730.99
13 Deposits for the quarter: $2,730.99
14 Balance due: $0.00
16 Depositor: Monthly
Month 1 liability: $910.33
Month 2 liability: $910.33
Month 3 liability: $910.33

NYS-45

File online; these are the boxes it asks for.

UI employer registration number: 00000000
Withholding ID: 00-0000001
Part A: employees in the week of the 12th: 1 / 1 / 1
1 Total remuneration this quarter: $12,000.00
2 Over the UI wage base: $6,400.00
3 Wages subject to contribution: $5,600.00
4 UI contributionsat your 4.025%: $225.40
5 Re-employment Service Fundat 0.075%: $4.20
10 Total UI due: $229.60
13 New York tax withheld: $507.00
15 NYS-1 payments for the quarter: $0.00
20 Withholding due: $507.00
22 Total payment due: $736.60
Part C: wage type, f, g, h: R · $12,000.00 · $12,000.00 · $507.00

Q3 2026Form 941 and NYS-45 due Nov 2, 2026 · $2,730.99 federal · $507.00 to New York

Form 941

Filled PDF

1 Employees paid for the pay period including the 12th: 1
2 Wages: $12,000.00
3 Federal income tax withheld: $894.99
5a Taxable social security wagesx 0.124 = $1,488.00: $12,000.00
5c Taxable Medicare wagesx 0.029 = $348.00: $12,000.00
5e Social security and Medicare: $1,836.00
6 Total before adjustments: $2,730.99
10 and 12 Total taxes: $2,730.99
13 Deposits for the quarter: $1,820.66
14 Balance due: $910.33
16 Depositor: Monthly
Month 1 liability: $910.33
Month 2 liability: $910.33
Month 3 liability: $910.33

NYS-45

File online; these are the boxes it asks for.

UI employer registration number: 00000000
Withholding ID: 00-0000001
Part A: employees in the week of the 12th: 1 / 1 / 1
1 Total remuneration this quarter: $12,000.00
2 Over the UI wage base: $12,000.00
3 Wages subject to contribution: $0.00
4 UI contributions: $0.00
5 Re-employment Service Fundat 0.075%: $0.00
10 Total UI due: $0.00
13 New York tax withheld: $507.00
15 NYS-1 payments for the quarter: $0.00
20 Withholding due: $507.00
22 Total payment due: $507.00
Part C: wage type, f, g, h: R · $12,000.00 · $12,000.00 · $507.00

Q4 2026

No payroll yet this quarter. If none is paid by Dec 31, 2026, file a zero Form 941 and a zero NYS-45 by Feb 1, 2027: once you are registered, both are due every quarter.

Year end

1.Run December's payroll, paid by 31 December 2026Wages paid on 2 January count for 2027, not 2026.
2.Pay every deposit for the yearThe last federal deposit is due 15 January.
3.File the fourth-quarter Form 941 by Feb 1, 2027Download it below, sign it, and mail it or key it into your e-file provider.
4.File Form 940 by Feb 1, 2027The IRS posts the 2026 Form 940 in December; the figures are below until then.
5.File the fourth-quarter NYS-45 by Feb 1, 2027Online, through NY Business Online Services, with the figures below. Part C covers the whole quarter.
6.Give yourself a W-2 and file it with the SSA by Feb 1, 2027Free through SSA Business Services Online (W-2 Online). The boxes are below.

Form 940 so far · due Feb 1, 2027

2026 form not posted yet

1a State you paid unemployment tax in: NY
3 Total payments to employees: $36,000.00
5 Payments over $7,000: $29,000.00
7 Taxable FUTA wages: $7,000.00
8 FUTA tax (x 0.006): $42.00
12 Total FUTA tax: $42.00
13 Deposited for the year: $0.00
14 Balance due: $42.00

W-2 so far · due Feb 1, 2027

Key these into SSA W-2 Online. Box a is your Social Security number, which Contha does not hold.

b Employer identification number: 00-0000001
1 Wages, tips, other compensation: $36,000.00
2 Federal income tax withheld: $2,684.97
3 Social security wages: $36,000.00
4 Social security tax withheld: $2,232.00
5 Medicare wages and tips: $36,000.00
6 Medicare tax withheld: $522.00
15 State, employer state ID: NY · 00-0000001
16 State wages: $36,000.00
17 State income tax: $1,521.00

If the company paid your health insurance, it belongs in box 1 (not 3 or 5) for a more-than-2% shareholder; that is not modelled here, so add it with your accountant.

Coming due

Oct 15, 2026Federal payroll taxes for September 2026 · IRS$910.33

Nov 2, 2026New York quarterly return for Q3 2026 · New York State$507.00

Nov 2, 2026File Form 941 and NYS-45 for Q3 2026a return

Feb 1, 2027Federal unemployment (FUTA) for 2026 · IRS$42.00

Feb 1, 2027File Form 941 and NYS-45 for Q4 2026a return

Feb 1, 2027File Form 940 and your W-2 for 2026a return

Each quarter

Q1 2026Form 941 and NYS-45 due Apr 30, 2026 · $2,730.99 federal · $999.00 to New York

Form 941

Filled PDF

1 Employees paid for the pay period including the 12th: 1
2 Wages: $12,000.00
3 Federal income tax withheld: $894.99
5a Taxable social security wagesx 0.124 = $1,488.00: $12,000.00
5c Taxable Medicare wagesx 0.029 = $348.00: $12,000.00
5e Social security and Medicare: $1,836.00
6 Total before adjustments: $2,730.99
10 and 12 Total taxes: $2,730.99
13 Deposits for the quarter: $2,730.99
14 Balance due: $0.00
16 Depositor: Monthly
Month 1 liability: $910.33
Month 2 liability: $910.33
Month 3 liability: $910.33

NYS-45

File online; these are the boxes it asks for.

UI employer registration number: 00000000
Withholding ID: 00-0000001
Part A: employees in the week of the 12th: 1 / 1 / 1
1 Total remuneration this quarter: $12,000.00
2 Over the UI wage base: $0.00
3 Wages subject to contribution: $12,000.00
4 UI contributionsat your 4.025%: $483.00
5 Re-employment Service Fundat 0.075%: $9.00
10 Total UI due: $492.00
13 New York tax withheld: $507.00
15 NYS-1 payments for the quarter: $0.00
20 Withholding due: $507.00
22 Total payment due: $999.00
Part C: wage type, f, g, h: R · $12,000.00 · $12,000.00 · $507.00

Q2 2026Form 941 and NYS-45 due Jul 31, 2026 · $2,730.99 federal · $736.60 to New York

Form 941

Filled PDF

1 Employees paid for the pay period including the 12th: 1
2 Wages: $12,000.00
3 Federal income tax withheld: $894.99
5a Taxable social security wagesx 0.124 = $1,488.00: $12,000.00
5c Taxable Medicare wagesx 0.029 = $348.00: $12,000.00
5e Social security and Medicare: $1,836.00
6 Total before adjustments: $2,730.99
10 and 12 Total taxes: $2,730.99
13 Deposits for the quarter: $2,730.99
14 Balance due: $0.00
16 Depositor: Monthly
Month 1 liability: $910.33
Month 2 liability: $910.33
Month 3 liability: $910.33

NYS-45

File online; these are the boxes it asks for.

UI employer registration number: 00000000
Withholding ID: 00-0000001
Part A: employees in the week of the 12th: 1 / 1 / 1
1 Total remuneration this quarter: $12,000.00
2 Over the UI wage base: $6,400.00
3 Wages subject to contribution: $5,600.00
4 UI contributionsat your 4.025%: $225.40
5 Re-employment Service Fundat 0.075%: $4.20
10 Total UI due: $229.60
13 New York tax withheld: $507.00
15 NYS-1 payments for the quarter: $0.00
20 Withholding due: $507.00
22 Total payment due: $736.60
Part C: wage type, f, g, h: R · $12,000.00 · $12,000.00 · $507.00

Q3 2026Form 941 and NYS-45 due Nov 2, 2026 · $2,730.99 federal · $507.00 to New York

Form 941

Filled PDF

1 Employees paid for the pay period including the 12th: 1
2 Wages: $12,000.00
3 Federal income tax withheld: $894.99
5a Taxable social security wagesx 0.124 = $1,488.00: $12,000.00
5c Taxable Medicare wagesx 0.029 = $348.00: $12,000.00
5e Social security and Medicare: $1,836.00
6 Total before adjustments: $2,730.99
10 and 12 Total taxes: $2,730.99
13 Deposits for the quarter: $1,820.66
14 Balance due: $910.33
16 Depositor: Monthly
Month 1 liability: $910.33
Month 2 liability: $910.33
Month 3 liability: $910.33

NYS-45

File online; these are the boxes it asks for.

UI employer registration number: 00000000
Withholding ID: 00-0000001
Part A: employees in the week of the 12th: 1 / 1 / 1
1 Total remuneration this quarter: $12,000.00
2 Over the UI wage base: $12,000.00
3 Wages subject to contribution: $0.00
4 UI contributions: $0.00
5 Re-employment Service Fundat 0.075%: $0.00
10 Total UI due: $0.00
13 New York tax withheld: $507.00
15 NYS-1 payments for the quarter: $0.00
20 Withholding due: $507.00
22 Total payment due: $507.00
Part C: wage type, f, g, h: R · $12,000.00 · $12,000.00 · $507.00

Q4 2026

No payroll yet this quarter. If none is paid by Dec 31, 2026, file a zero Form 941 and a zero NYS-45 by Feb 1, 2027: once you are registered, both are due every quarter.

Year end

1.Run December's payroll, paid by 31 December 2026Wages paid on 2 January count for 2027, not 2026.

2.Pay every deposit for the yearThe last federal deposit is due 15 January.

3.File the fourth-quarter Form 941 by Feb 1, 2027Download it below, sign it, and mail it or key it into your e-file provider.

4.File Form 940 by Feb 1, 2027The IRS posts the 2026 Form 940 in December; the figures are below until then.

5.File the fourth-quarter NYS-45 by Feb 1, 2027Online, through NY Business Online Services, with the figures below. Part C covers the whole quarter.

6.Give yourself a W-2 and file it with the SSA by Feb 1, 2027Free through SSA Business Services Online (W-2 Online). The boxes are below.

Form 940 so far · due Feb 1, 2027

2026 form not posted yet

1a State you paid unemployment tax in: NY
3 Total payments to employees: $36,000.00
5 Payments over $7,000: $29,000.00
7 Taxable FUTA wages: $7,000.00
8 FUTA tax (x 0.006): $42.00
12 Total FUTA tax: $42.00
13 Deposited for the year: $0.00
14 Balance due: $42.00

W-2 so far · due Feb 1, 2027

Key these into SSA W-2 Online. Box a is your Social Security number, which Contha does not hold.

b Employer identification number: 00-0000001
1 Wages, tips, other compensation: $36,000.00
2 Federal income tax withheld: $2,684.97
3 Social security wages: $36,000.00
4 Social security tax withheld: $2,232.00
5 Medicare wages and tips: $36,000.00
6 Medicare tax withheld: $522.00
15 State, employer state ID: NY · 00-0000001
16 State wages: $36,000.00
17 State income tax: $1,521.00

If the company paid your health insurance, it belongs in box 1 (not 3 or 5) for a more-than-2% shareholder; that is not modelled here, so add it with your accountant.