Add or edit your federal and state tax details (for admins)

We handle your federal tax returns and deposits. To do this, we need your:

• Federal Employer Identification Number (FEIN)
• Official company name on file with the Internal Revenue Service (IRS)
• Business entity type

You can find this information on the notice the IRS issues when you apply for the EIN. If you cannot find your EIN, follow these steps from the IRS.

In the future, you'll need to add your state and local payroll tax account numbers.

If you need to change your state deposit schedule, learn how here.

Based on your historical tax payments, the IRS will assign your company and deposit schedule for tax payments (either semi-weekly or monthly), and they'll assign a specific payroll tax return to file either Form 941 or Form 944.

How it works in Gusto

IRS deposit schedules

We'll default to depositing on the faster semi-weekly schedule to prevent late tax payments, penalties, and tax delinquency notices.

• Important: If you specifically instructed us to deposit using the monthly schedule, you must contact us from the Help (?) section of your account if the IRS changes your schedule to semi-weekly. If not done immediately, there may be penalties and interest assessed for late tax deposits–these would be the employer's responsibility to pay.

IRS filing form (941 or 944)

To prevent late filings, we'll file the quarterly Form 941 for:

• Existing customers
• New customers that run payroll with us in the first quarter (Q1) of each year

If you joined us after Q1, confirm which form the IRS assigned and set up your customer account using the IRS-assigned form requirement. 

We'll automatically file Form 941 the following year, and you'll no longer need to confirm the requirement each year.

Update your federal filing form in your customer profile (to 941 or 944 if joining after April 1 in the current year)

As a reminder, we'll default to depositing on the faster semi-weekly schedule to prevent late tax payments, penalties, and tax delinquency notices.

1. Sign in to Gusto.
2. Click the Taxes & Compliance section and select Tax setup.
3. Under "Federal Tax Setup," click edit. 
4. Click Schedule a future change.
   • If you do not see this, contact us from the Help (?) section of your account. 
5. Select the Effective Date of the new filing form. 
   • Wait until October 1 or after to make changes that go into effect the following year.
6. Enter the future filing form change you received on your IRS notice. 
7. Click Save. 

Additional details about Form 944

The IRS allows certain small businesses to file annually on Form 944 instead of quarterly on Form 941. While this may seem like a benefit for small employers, the IRS may change your filing requirement mid-year, which could result in notices and penalties if returns are late.

Filing more frequently (on Form 941) is the best way to prevent that from happening, and it costs the same, no matter how frequently we file (quarterly or annually).

Learn how to edit a state or local payroll tax account number.

A deposit schedule (also called a filing frequency) tells you how often your company must send payroll taxes to a state. Each year, the state may change your schedule based on how much tax you paid last year.

When do deposit schedules change?

State agencies may send new deposit schedules at the end of the year for the next calendar year. Your company may need to deposit more or less often than before.

What to do if you get a new deposit schedule from the state

To change your tax deposit schedule:

1. Sign in to your Gusto admin account.
2. Go to Taxes & Compliance and click Tax setup.
3. Scroll to the state name, and click Manage Taxes.
4. Scroll to "Tax Account Details".
5. Find "Deposit Schedule" or "Filing Frequency" and click edit.
   • You may not see these titles, or be able to edit the payment schedule if:
     • Gusto handles the schedule automatically.
       • We'll use the fastest deposit schedule available to avoid late payments (only in select states).
     • There are no active employees in that state.
6. Click Add a new schedule.
7. Enter the schedule from the notice.
8. Set the Effective Date (usually Jan 1, or the start of a quarter: Apr 1, Jul 1, Oct 1).
   
   • Important: If you enter the schedule after the notice deadline, your company is responsible for any penalties.
   • Wait until October 1 or after to make changes that go into effect the following year.
9. Click Save.

How to view past tax deposit schedules

To view past tax deposit schedules in your account:

1. Sign in to your Gusto admin account.
2. Go to Taxes & Compliance and click Tax setup.
3. Scroll to the state name, and click Manage Taxes.
4. Scroll to "Tax Account Details".
5. Find "Deposit Schedule" or "Filing Frequency" and click edit.
6. Click Add a new schedule to view past schedules you've had in Gusto. 

Why can't I edit the deposit schedule?

You may not see an option to edit if:

• Gusto handles the schedule automatically.
  • We'll use the fastest deposit schedule available to avoid late payments (only in select states).

• There are no active employees in that state.

What to do if you think Gusto is using the wrong deposit schedule

If you think Gusto is not depositing taxes on time:

• Go to the section in your Gusto account to contact support, or;
• Upload the state notice in Gusto—we’ll review the issue and walk you through the fix.

How to fix a deposit schedule mistake

If you entered the wrong tax deposit schedule in Gusto:

1. Sign in to your Gusto admin account.
2. Go to Taxes & Compliance and click Tax setup.
3. Scroll to the state name, and click Manage Taxes.
4. Scroll to "Tax Account Details".
5. Find "Deposit Schedule" or "Filing Frequency" and click edit.
6. Click Make a correction, instead of Add a new schedule.
7. Update the schedule with the correct information.

State agencies assign your company an unemployment insurance tax rate when you register as an employer. Each year, you will get a new notice with your updated rate. These notices usually arrive between November of the prior year and March of the current year.

⚠️ Important compliance reminder: You must keep your SUI rate up to date in Gusto. If you miss deadlines, the state agency may charge penalties or interest, and your company will need to pay them.

Add a new SUI rate

Tip: Wait until October 1 or later to add rates for the following year.

Follow these steps to enter a new SUI rate from your state notice:

1. Sign in to Gusto.
2. Go to Taxes & Compliance > Tax setup.
3. Click Manage Taxes under the applicable state section.
4. In State Tax Settings, click Edit next to Unemployment Tax Rate (may also be called “SUI rate” or “Experience rate”).
   • Updating only works in states where you have active employees.
   • You can also view your past rates here.
5. Click Add a new rate.
   • If the rate was effective during a prior closed quarter, you may get a tax notice for an amount owed or a refund (depending on whether you underpaid or overpaid).
6. Enter the percentage from your notice.
   • Example: If your notice says .055555, enter 5.5555%.
   • For state-specific entry instructions, check the state registration articles.
7. Set the Effective Date from the notice.¹
   • Most states: January 1.
   • New Jersey, Tennessee, Vermont: Use July 1.
   • New Hampshire: Dates may be Jan 1, Apr 1, Jul 1, or Oct 1, depending on the notice.
8. Click Save.

Correct a SUI rate or effective date

If you entered the wrong rate or effective date, update it as soon as you have the correct info.

1. Sign in to Gusto.
2. Go to Taxes & Compliance > Tax setup.
3. Click Manage Taxes under the applicable state section.
4. In State Tax Settings, click Edit next to Unemployment Tax Rate (may also be called “SUI rate” or “Experience rate”).
   
   • Updating only works in states where you have active employees.
   • You can also view your past rates here.
5. Click Make a correction.
   • Before each quarter ends, Gusto runs a reconciliation payroll to check for differences between your current SUI rate and past rates.
     • If we find you underpaid, Gusto will debit your account for the missing amount.
     • If we find you overpaid, Gusto will refund the extra amount.
   • If the new rate applies to a quarter that has already closed, you will likely get a notice from the agency:
     • Underpaid → You must pay the agency.
     • Overpaid → You will receive a refund.
   • ⚠️ Gusto does not amend unemployment returns for past quarters. You either pay the agency directly or accept the refund.
6. Enter the correct rate (example: .055555 → 5.5555%) and effective date from your notice.
   • For state-specific entry instructions, check the state registration articles.
7. Set the Effective Date from the notice.¹
   • Most states: January 1.
   • New Jersey, Tennessee, Vermont: Use July 1.
   • New Hampshire: Dates may be Jan 1, Apr 1, Jul 1, or Oct 1, depending on the notice.
8. Click Save.

1 Failure to timely update or confirm your State Unemployment Insurance rate may result in additional taxes and penalties being imposed on the taxpayer by the taxing authority or agency.

What happens if you update late

If the update applies to a closed quarter, the agency may issue:

• A notice to pay more (if underpaid), or
• A refund (if overpaid).

Gusto will not amend unemployment returns for past quarters.

• If underpaid → Pay the agency directly.
• If overpaid → Accept the refund.

Before the end of each quarter, Gusto runs a reconciliation payroll. If a difference is found:

• Gusto will debit your account for underpaid taxes, or
• Gusto will refund your account for overpayments.

⚠️ Final compliance reminder: Failure to update or confirm your SUI rate may result in extra taxes and penalties from the agency. The company is responsible for paying these.

Automatic updates from agencies

Some agencies share rate updates directly with Gusto. If we can confirm your rate, we may update it for you. However, it is still your responsibility to:

• Confirm your correct rate is entered in Gusto, and
• Update it if necessary.

Get help

If you need assistance entering or correcting your rate, message us from the  in your account. 

Once you've added a new state's address for an employee, we'll prompt you to enter that state tax information for the new state.

Go to the state registration section of the Help Center and click the applicable state to learn how to register. Once you have your state tax account details, click the Taxes & Compliance section, select Tax setup, and scroll to the applicable state to enter your details.

For more information on this topic, check out our article on closing and reopening a state or local tax account.

EFTPS and Gusto

The electronic federal tax payment system (EFTPS) is the tax payment service provided by the U.S. Department of Treasury. Companies who are enrolled with EFTPS can:

• Make federal tax payments electronically and;
• Can monitor their tax payments on the EFTPS website.

State tax authorities generally offer similar means to verify tax payments. Contact the appropriate state offices directly for details—you can find agency contact info here. 

Your business will have your own unique PIN that you can use to log in to the EFTPS and view payments made to your account.

• Reminder: Gusto will never have the businesses personal EFTPS information, we use our own EFTPS Personal Identification Number (PIN) to login and make payments on behalf of your company.

When you sign up with Gusto, we'll re-enroll your company with EFTPS so we can pay and file your taxes (required). You may receive a letter with a new EFTPS PIN number after this happens.

Important

The IRS considers employers responsible for the timely filing of employment tax returns and payment of employment taxes for your employees, even if you have authorized a third party to file the returns and make the payments. Both the IRS and Gusto recommend you periodically log in to EFTPS to monitor your account and make sure that tax payments are being made on time for you.

We make federal tax deposits to the IRS based on the company's federal tax deposit schedule set in Gusto— you can find this in your account by clicking the Taxes & Compliance section and selecting Tax setup. 

To see past payments made to the IRS, run an agency payments report.

Repaying deferred taxes from 2020

If your company deferred taxes through Gusto during 2020:

1. Learn more about the agency notice you received and how to repay the taxes here—FAQs included. 
2. Repay the amounts to the IRS directly using the EFTPS.