There are quarterly and year-end tax forms to be filed, and the distribution of W-2 forms no later than January 31 after the year end (W-2 forms for the tax year ending December 31, 2008 must be postmarked or given to employees by January 31, 2009).

There are state and federal quarterly and year-end tax forms that must be submitted. Employers located in the states listed in Chapter 4 that are not liable for payroll taxes may still need to file a state employer tax return. Check with your local employment office for tax forms and instructions. You can file the taxes yourself or hire an accountant. If payroll services are outsourced, the company you contract with should provide this service.