1. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 1 7300. Payroll Guide, 7342 Federal Form 941, Employer’s Quarterly Federal Tax Return A. The Purpose of This Policy Form 941, Employer's Quarterly Federal Tax Return, is for reconciling federal payroll tax deposits made during each quarter. These taxes include Social Security, Medicare and federal income tax. Federal unemployment tax is not reconciled on this form. For Nevada, Form 941 is the counterpart to the Nevada Form DE 3DP, Quarterly Contribution Return.Social Securityfederal income taxFederal unemployment tax Continue ►

2. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 2 7300. Payroll Guide, 7342 Federal Form 941, Employer’s Quarterly Federal Tax Return B. Responsibility The payroll service is responsible for submitting Form 941 quarterly to the Internal Revenue Service. The form is due by the last day of the month following each calendar quarter. Following is a schedule of due dates: Continue ► Table 7342. FORM 941 DUE DATES DueFor the Quarter Ending January 31December 31 April 30March 31 July 31June 30 October 31September 30

3. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 3 7300. Payroll Guide, 7342 Federal Form 941, Employer’s Quarterly Federal Tax Return C. Procedures for Form 941 If the payroll service is not preparing the Form 941, the Hotel general manager or office manager completes and signs Form 941 following the instructions on the form and in the pamphlet Instructions for Form 941. Complete Schedule B, if required. Prepare the payment, if any is required. (You may make a payment with a Form 941 for tax liability up to $500 combined FIT and FICA.) Keep a copy of the completed form(s) for our Company records. Instructions for Form 941FICA Send the complete Form 941 to the address shown on the instructions. Continue ►

4. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 4 7300. Payroll Guide, 7342 Federal Form 941, Employer’s Quarterly Federal Tax Return D. Tax Law Changes Tax laws change frequently, so check with the Internal Revenue Service and review its bulletins regularly. End

5. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 5 7300. Payroll Guide, 7342 Federal Form 941, Employer’s Quarterly Federal Tax Return