Form 941 is used to report income taxes, payroll taxes, Social Security, and Medicare taxes withheld from employee wages. Most employers who pay wages file Form 941.

CNBC Select explains how to file your taxes safely and accurately to avoid mistakes, penalties and scam artists.

Californians who don't want to pay for tax-filing software or a commercial preparer have some free online options through the Internal Revenue Service. Below are the basics of the federal filing ...