What are the primary payroll tax forms employers must file?

The most common forms include:
– Form 941 – Quarterly federal tax return (most employers)
– Form 943 – For agricultural employers
– Form 944 – Annual version for small employers
– Form 945 – For non-wage withholding (e.g., pensions)
– Form CT-1 – For railroad employers
– Form 720 – Excise tax return (not technically payroll but often grouped)
– Form 1042 – For withholding on payments to foreign persons