[ADD] Payroll: Add United States Localization

closes odoo/documentation#14614

Signed-off-by: Felicia Kuan (feku) <feku@odoo.com>

content/applications/hr/employees/new_employee.rst

@@ -405,6 +405,8 @@ the information.
     Depending on the localization setting, other fields may be present. For example, for the United
     States, a :guilabel:`SSN No` (Social Security Number) field is present.
 
+.. _employees/private-contact:
+
 PRIVATE CONTACT
 ---------------
 

content/applications/hr/payroll/payroll_localizations.rst

@@ -93,7 +93,7 @@ Payroll localization modules are available for the countries listed below.
 - Switzerland
 - Türkiye
 - :doc:`United Arab Emirates <payroll_localizations/united_arab_emirates>`
-- United States
+- :doc:`United States <payroll_localizations/united_states>`
 
 .. toctree::
    :titlesonly:
@@ -104,4 +104,5 @@ Payroll localization modules are available for the countries listed below.
    payroll_localizations/hong_kong
    payroll_localizations/jordan
    payroll_localizations/united_arab_emirates
+   payroll_localizations/united_states
    payroll_localizations/employment_hero

content/applications/hr/payroll/payroll_localizations/united_states.rst

@@ -0,0 +1,621 @@
+=============
+United States
+=============
+
+The U.S. payroll localization covers salary computations for employees, including both employee and
+employer payroll taxes. It accounts for federal and state regulations.
+
+The states included in this localization are:
+
+- California (CA)
+- New York (NY)
+- Texas (TX)
+- Florida (FL)
+- Colorado (CO)
+- Alabama (AL)
+- Washington (WA)
+- Nevada (NV)
+
+.. note::
+   Federal taxes (Income, :abbr:`FICA (Federal Insurance Contributions Act)`, and Unemployment) for
+   both employees and employers are covered by default in the Odoo U.S. Payroll localization.
+   Additional states will be added over time, so check back for updates.
+
+Before configuring the United States localization, refer to the general :doc:`payroll
+<../../payroll>` documentation, which includes the basic information for all localizations, as well
+as all universal settings and fields.
+
+.. _payroll/usa_apps:
+
+Apps & modules
+==============
+
+:ref:`Install <general/install>` the following modules to get all the features of the United States
+payroll localization:
+
+.. list-table::
+   :header-rows: 1
+
+   * - Name
+     - Technical name
+     - Dependencies
+     - Description
+   * - :guilabel:`United States - Payroll`
+     - `l10n_us_hr_payroll`
+     - - hr_payroll
+       - hr_contract_reports
+       - hr_work_entry_holidays
+       - hr_payroll_holidays
+     - Provides U.S. payroll basics, including employee tax details, salary structures
+       (Basic/Gross/Net), tax rules, and W-2/3PA reporting.
+   * - :guilabel:`United States - Payroll with Accounting`
+     - `l10n_us_hr_payroll_account`
+     - - hr_payroll_account
+       - l10n_us
+       - l10n_us_hr_payroll
+     - Links payroll and accounting by creating journal entries (per payslip if needed) to record
+       payroll in the company's books.
+
+.. seealso::
+   :doc:`Configure the United States fiscal localization
+   <../../../finance/fiscal_localizations/united_states>`
+
+General configurations
+======================
+
+First, the company must be configured. Navigate to :menuselection:`Settings app --> Users &
+Companies --> Companies`. From the list, select the desired company, and configure the following
+fields:
+
+- :guilabel:`Company Name`: Enter the business name in this field.
+- :guilabel:`Address`: Complete the full address, including the :guilabel:`City`, :guilabel:`State`,
+  :guilabel:`Zip Code`, and :guilabel:`Country`.
+
+  .. important::
+     The state selected in the company's address is associated as the *work address* by default for
+     the employee, and the one used to calculate payroll taxes.
+
+- :guilabel:`Tax ID`: Enter the company's :abbr:`EIN (Employer Identification Number)`.
+- :guilabel:`Company ID` : Enter the business's state ID number.
+- :guilabel:`Currency`: By default, :abbr:`USD (US Dollars)` is selected. If not, select
+  :guilabel:`USD` from the drop-down menu.
+- :guilabel:`Phone`: Enter the company phone number.
+- :guilabel:`Email`: Enter the email used for general contact information.
+
+.. warning::
+   Ensure the information is accurate, as it is used when creating W-2s.
+
+Employees
+=========
+
+Every employee being paid must have their employee profiles configured for the United States payroll
+localization. Additional fields are present after configuring the database for the United States.
+
+To update an employee form, open the :menuselection:`Employees` app and click on the desired
+employee record. On the employee form, configure the required fields in the related tabs.
+
+Work tab
+--------
+
+Enter the :guilabel:`Work Address` for the employee in the :guilabel:`Location` section of the
+:guilabel:`Work` tab.
+
+.. important::
+   The state selected in this address determines which salary rules Odoo applies when calculating
+   taxes.
+
+Personal tab
+------------
+
+Ensure the employee has a minimum of one :ref:`trusted bank account <employees/private-contact>`
+listed in the :guilabel:`Bank Accounts` field in the :guilabel:`Private Contact` section.
+
+These accounts are used to pay the employee, via an automation through a NACHA payment file. Payroll
+**cannot** be processed for employees without a *trusted* :ref:`bank account
+<employees/private-contact>`. If no trusted bank account is set, a warning appears on the
+**Payroll** dashboard and an error occurs when attempting to run payroll.
+
+Ensure there is a valid :guilabel:`SSN No` entered in the :guilabel:`Citizenship` section . The last
+four digits of the :abbr:`SSN (Social Security Number)` number appears on the employee's payslips.
+
+.. image:: united_states/bank.png
+   :alt: Where bank account information is located on the employee profile.
+
+Payroll tab
+-----------
+
+Contract overview section
+~~~~~~~~~~~~~~~~~~~~~~~~~
+
+This section holds information that drives salary calculations. Ensure the following fields are
+configured:
+
+- :guilabel:`Contract`: The Validity of the compensation conditions can be updated depending on the
+  needs.
+- :guilabel:`Wage Type`: Select how the employee is paid.
+
+  - Select :guilabel:`Fixed Wage` for salaried employees who receive the same amount each pay
+    period.
+  - Select :guilabel:`Hourly Wage` for employees paid based on hours worked.
+
+  .. tip::
+     Set a default :guilabel:`Wage Type` in the salary :ref:`Structure Type
+     <payroll/structure-types>` to configure employees in bulk. If needed, the default can be
+     overridden on individual employee records if exceptions are needed.
+
+- :guilabel:`Contract Type`: Determines how the employee is paid and classified, such as
+  :guilabel:`Salary-exempt`, :guilabel:`Salary-nonexempt`, :guilabel:`Hourly`.
+
+  .. important::
+     This field is visible on payslips. Some states require payslips to state if the employee is
+     exempt or non-exempt from overtime. Ensure the selection follows the state laws.
+
+- :guilabel:`Pay Category`: Select :guilabel:`United States: Employee` for this field. This defines
+  when the employee is paid, their default working schedule, and the work entry type it applies to.
+
+.. image:: united_states/payroll-overview.png
+   :alt: The contract overview section of the employee form of the payroll tab.
+
+Schedule section
+~~~~~~~~~~~~~~~~
+
+- :guilabel:`Work Entry Source`: Defines how :doc:`work entries <../work_entries>` are generated for
+  payroll during the specified pay period. The options are:
+
+  - :guilabel:`Working Schedule`: Based on the employee's assigned :ref:`working schedule
+    <payroll/working-times>` (e.g., 40 hours per week).
+  - :guilabel:`Attendances`: Based on :doc:`approved checked-in hours
+    <../../attendances/management>` in the **Attendances** app.
+  - :guilabel:`Planning`: Based on :ref:`scheduled shifts <planning/shifts>` in the **Planning**
+    app.
+
+- :guilabel:`Extra Hours`: Tick the checkbox to allow the **Attendances** app to add any extra work
+  entries logged by the employee.
+- :guilabel:`Working Hours`: Using the drop-down menu, select the default work schedule. This is
+  particularly important for employees available to receive overtime pay (typically hourly
+  employees, not salaried).
+
+W-2 form section
+~~~~~~~~~~~~~~~~
+
+A W-2 is an annual tax form that reports an employee's wages, taxes, and benefits. Employees use it
+to file their tax returns. The options below correspond to checkboxes in *box 13* of the W-2 form.
+Select any that apply to the employee.
+
+- :guilabel:`Statutory Employee`: Tick this box if the employee is exempt from income tax, but
+  subject to :abbr:`FICA (Federal Insurance Contributions Act)` taxes.
+- :guilabel:`Retirement Plan`: Tick this box if the employee is an active contributor to an
+  employer-sponsored retirement plan.
+- :guilabel:`Third-Party Sick Pay`: Tick this box if the employee is covered under a plan where sick
+  pay benefits may be provided by a third party (e.g., an insurance company) during the year.
+
+W-4 form section
+~~~~~~~~~~~~~~~~
+
+A W-4 is an :abbr:`IRS (Internal Revenue Services)` form that determines an employee's federal tax
+withholding, which the employer remits directly to the :abbr:`IRS (Internal Revenue Services)`.
+
+Configure any relevant fields for the employee in this section.
+
+State filing section
+~~~~~~~~~~~~~~~~~~~~
+
+An employee's marital status impacts their payroll taxes. Configure the following fields regarding
+their status and withholdings.
+
+- :guilabel:`Status`: Using the drop-down menu, select the employee's *federal* filing status. The
+  options are :guilabel:`Single`, :guilabel:`Married/RDP filing jointly`, :guilabel:`Married/RDP
+  filing separately`, :guilabel:`Head of household`, or :guilabel:`Qualifying surviving spouse/RDP
+  with child`. This typically comes from the employee's W-4 form.
+- :guilabel:`Tax Status`: Using the drop-down menu, select the employee's *state* filing status, if
+  applicable.
+
+  .. tip::
+     The federal and state statuses do **not** need to match.
+
+  .. note::
+     As of 2025, these states do **not** collect state income tax: Alaska, Florida, Nevada, New
+     Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. If a payroll localization
+     exists for these states, there are **no** corresponding state options in the :guilabel:`Tax
+     Status` field. Leave it blank.
+
+- :guilabel:`Withholding Allowance`: Enter the total annual amount to be withheld from the
+  employee's pay for the year, for state taxes. Only fill this out if the employee lives in a state
+  with state income tax.
+- :guilabel:`Extra Withholding`: Enter the total *extra* annual amount (not including the
+  :guilabel:`Withholding Allowance` amount) to be withheld from the employee's pay for the year, for
+  state taxes, if the employee lives in a state with state income tax.
+
+.. image:: united_states/state-filing.png
+   :alt: The state filing section of the employee form, filled out.
+
+Common benefits
+~~~~~~~~~~~~~~~
+
+The following sections of benefits are considered common ones offered by US employers. This
+information needs to be populated with the information selected by the employee.
+
+.. note::
+   The benefits listed in this section are considered the most commonly offered by companies. If
+   other employee benefits exist that require regular paycheck deductions, they can be added as
+   *inputs*.
+
+Pre-tax deductions
+******************
+
+Pre-tax benefits lower the employee's gross wage, which decreases the base amount for tax
+calculations. These are displayed at the beginning of the payslip before the gross wage is
+stipulated.
+
+Retirement plans section
+^^^^^^^^^^^^^^^^^^^^^^^^
+
+This section is where the employee and employer 401(k) contributions are configured. Fill out the
+following fields:
+
+- :guilabel:`401(k)`: Enter the amount of money taken out of the employee's payslip each pay period.
+  This can be entered either as a percentage (%) of the payslip amount, or a specific dollar amount
+  per payslip ($/slip).
+- :guilabel:`Matching Amount`: Enter the matching amount the employer contributes to the employee's
+  401(k), as compared to the employee's contributions. This field can also be configured as either a
+  percentage (%) of the employee's contribution, or a specific dollar amount ($/slip).
+- :guilabel:`Matching Yearly Cap`: If there is a limit to the employer's contribution, enter it as a
+  percentage of the employee's annual salary.
+
+.. example::
+   A company allows employees to contribute to a 401(k) retirement plan, and matches 50% of the
+   employee's contributions, up to $5,000 USD a year. The employee earns $50,000 USD a year, and
+   contributes 20% of their pay to their 401(k), which is $10,000 USD.
+
+   To configure this, enter `20.00` in the :guilabel:`401(k)` field, `50.00` in the
+   :guilabel:`Matching Amount` field, and `20.00` in the :guilabel:`Matching Yearly Cap` field.
+
+  .. image:: united_states/retirement.png
+     :alt: An employee's retirement configurations.
+
+Health benefits section
+^^^^^^^^^^^^^^^^^^^^^^^
+
+This section is where the employee's health contributions are configured. Populate each of the
+fields with the corresponding amount deducted from *each paycheck* for the employee.
+
+.. image:: united_states/health.png
+   :alt: The health benefits section for an employee, filled out with payslip deductions.
+
+Other benefits section
+^^^^^^^^^^^^^^^^^^^^^^
+
+This section currently only houses a :guilabel:`Commuter` benefit field. Enter the amount being
+deducted per paycheck, for applicable commuter benefits.
+
+Post-tax deductions section
+***************************
+
+These types of benefits count as deductions *after* taxes are calculated. They appear towards the
+end of the payslip before the net amount is displayed. Currently, only one field, :guilabel:`ROTH
+401(k)` appears in this section. Enter either a percentage (%) of the payslip amount, or a specific
+dollar amount per payslip ($/slip) being deducted from the employee's pay, and deposited into a ROTH
+401(k) account.
+
+Payroll configuration
+=====================
+
+Several sections within the **Payroll** app installs a Salary Structure, Structure Type, Rules, and
+Parameters specific to the United States.
+
+Salary structures & structure types
+-----------------------------------
+
+When the **l10n_us_hr_payroll** module is :ref:`installed <payroll/usa_apps>`, a new
+:guilabel:`Salary Structure` gets installed, :guilabel:`United States: Regular Pay`. This structure
+includes one :guilabel:`Structure Type`, :guilabel:`United States: Regular Pay`.
+
+The :guilabel:`Salary Structure` contains all the individual :ref:`salary rules <payroll/usa_apps>`
+that informs the **Payroll** app how to calculate employee payslips.
+
+.. image:: united_states/structure-types.png
+   :alt: The United States salary structure in the salary structures list.
+
+.. _payroll/usa_rules:
+
+Salary rules
+------------
+
+To view the salary rules that inform the salary structure what to do, navigate to
+:menuselection:`Payroll app --> Configuration --> Structures` and expand the :guilabel:`United
+States: Employee` group to reveal the :guilabel:`United States: Regular Pay` structure type. Click
+:guilabel:`United States: Regular Pay` to view the detailed salary rules.
+
+.. image:: united_states/us-rules-top-half.png
+   :alt: The top portion of the US salary rules.
+
+Each rule defines how pay is calculated, taking into account factors such as commissions, bonuses,
+taxes, and insurance. The *logic* behind the :guilabel:`United States: Regular Pay` rules is as
+follows:
+
+- The first four rules listed reflects all sources of income, including the basic wage listed on the
+  contract (:guilabel:`Basic Salary`), plus any allowances, such as :guilabel:`Commissions`,
+  :guilabel:`Tips`, and :guilabel:`Bonuses`.
+
+  .. image:: united_states/first-rules.png
+     :alt: The basic salary rules for the US localization.
+
+- Adding up these inputs is how the gross salary (:guilabel:`Gross Pay`) is calculated. This amount
+  is the base amount used to calculate payroll taxes.
+
+- The next set of rules are the various pre-tax benefits and taxable income, such as
+  :guilabel:`Medical` insurance contributions and :guilabel:`Commuter Benefits`. After the
+  employee's :guilabel:`Gross Pay` is calculated, Odoo deducts all the pre-tax benefits listed on
+  the employee's contract to determine the employee's :guilabel:`Taxable Income`.
+
+  .. image:: united_states/pre-tax.png
+     :alt: The pre-tax rules for the US localization.
+
+- Next, all the various tax rules are listed where both federal and state payroll withholdings are
+  outlined. First, federal tax rules are listed, then any state rules (if any) are listed.
+
+  .. image:: united_states/irs.png
+     :alt: The federal tax rules for the US localization.
+
+  .. note::
+     The rule for federal withholdings for `Worker's Compensation` appears *after* several
+     state-specific withholdings are listed, and does **not** appear in the above image, but are
+     listed in the rules.
+
+- The last rules listed are the post-tax employee deductions.
+
+  .. image:: united_states/post-tax.png
+     :alt: The post-tax rules for the US localization.
+
+- The :guilabel:`Other Inputs` tab contains anything else affecting payroll. This includes items to
+  be added to the payslip, such as :guilabel:`Tips`, and other deductions, such as :guilabel:`Child
+  Support`.
+
+  .. image:: united_states/other-inputs.png
+     :alt: The other inputs for the US localization.
+
+- The employee's net salary is the amount the employee receives from the employer. The formula to
+  calculate the net salary is:
+
+  .. math::
+
+     \text{Gross Salary} + \text{Allowances} - \text{Payroll Taxes} - \text{General Deductions}
+
+- Additionally, an extra section exists in payroll calculation for the US called `Employer
+  Deductions`, and it breaks down the payments the employer must make as their portion of payroll
+  taxes.
+
+  .. image:: united_states/employer-deductions.png
+     :alt: The employer deduction rules for the US localization.
+
+  .. note::
+     The rule for employer deductions for `Worker's Compensation` appears *after* several
+     state-specific employer deductions are listed, and does **not** appear in the above image, but
+     are listed in the rules.
+
+Rule parameters
+---------------
+
+Some calculations require specific rates associated with them, or wage caps. *Rules Parameters* are
+capable of listing a value, either a percentage or a fixed amount, to reference in the salary rules.
+
+.. example::
+   The wage base for Social Security tax calculations has a cap for 2025, accounted for in the `US:
+   FICA OASDI Cap` parameter.
+
+Most rules pull information stored in the parameters module to get the rate of the rule (a
+percentage) and the cap (a dollar amount).
+
+To view rule parameters, navigate to :menuselection:`Payroll app --> Configuration --> Rule
+Parameters`. Here, all rule parameters are displayed with their linked :guilabel:`Salary Rules`,
+which can be accessed. Review the parameters associated with a rule by looking for the
+:guilabel:`Name` of the rule, and make any edits as needed.
+
+.. example::
+   The Unemployment tax of a company is different from the one added by default in Odoo. To update
+   this, navigate to :menuselection:`Payroll app --> Configuration --> Rule Parameters`, then,
+   filter the results by :abbr:`FUTA (Federal Unemployment Tax Act)`, or the name of the state that
+   needs editing, and edit the corresponding rate from the list.
+
+.. important::
+   Odoo adds updated rule parameters for the current calendar year. It is **not** recommended to
+   edit rule parameters **unless a federal or state parameter has changed**, and is different from
+   the rule parameters created by Odoo. Check with all local and national regulations *before*
+   making any changes to rule parameters.
+
+Run US payroll
+==============
+
+Before running paypoll, the payroll officer must validate employee :doc:`work entries
+<../work_entries>` to confirm pay accuracy and catch errors. This includes checking that all time
+off is approved and any overtime is appropriate.
+
+Work entries sync based on the employee's :doc:`contract <../contracts>` configuration. Odoo pulls
+from the assigned working schedule, attendance records, planning schedule, and approved time off.
+
+Any :ref:`discrepencies or conflicts <payroll/conflicts>` must be resolved, then the work entries
+can be :ref:`regenerated <payroll/regenerate-work-entries>`.
+
+Once everything is correct, draft payslips can be :ref:`created individually <payroll/process>` or
+in :doc:`batches <../batches>`, referred to in the **Payroll** app as *Pay Runs*.
+
+.. image:: united_states/work-entries.png
+   :alt: The work entries for a pay run, with some time off entered in the work entries.
+
+.. note::
+   To cut down on the payroll officer's time, it is typical to process payslips in batches, either
+   by wage type (fixed salary vs hourly), pay schedule (weekly, bi-weekly, monthly, etc.),
+   department (direct cost vs. administration), or any other grouping that best suits the company.
+
+The process of running payroll includes different actions that need to be executed to ensure that
+the amount withheld from payroll taxes is correct, the amount that the employee receives as their
+net salary is correct, and the computation of hours worked reflects the employee's actual hours
+worked, among others.
+
+When running a payroll batch, check that the period, company, and employees included are correct
+*before* starting to analyze or validate the data.
+
+Once the payslips are drafted, review them for accuracy. Check the :guilabel:`Worked Days & Inputs`
+tab, and ensure the listed worked time is correct, as well as any other inputs. Add any missing
+inputs, such as commissions, tips, reimbursements, that are missing.
+
+Next, check the various totals (gross pay, employee taxes, benefits, employer taxes, net salaries),
+then click :guilabel:`Compute Sheet` to update the salary calculations, if there were edits. If
+everything is correct, click :guilabel:`Validate`.
+
+.. image:: united_states/check-payslips.png
+   :alt: The worked days tab of a payslip.
+
+Accounting check
+----------------
+
+The accounting process when running payroll has two components: :ref:`creating journal entries
+<payroll/journal>`, and :ref:`registering payments <payroll/register>`.
+
+.. _payroll/journal:
+
+Journal entry creation
+~~~~~~~~~~~~~~~~~~~~~~
+
+After payslips are confirmed and validated, journal entries are posted either individually, or in a
+batch. The journal entry is created first as a draft.
+
+.. important::
+   It must be decided if journal entries are done individually or in batches *before* running
+   payroll.
+
+.. image:: united_states/create-draft-entry.png
+   :alt: All payslips in a draft state.
+
+Four accounts from the US :abbr:`CoA (Chart of Accounts)` are included with the payroll
+localization:
+
+- `611000 Salaries & Wages`: Records gross salary and the employer's portion of payroll expenses.
+  Also groups values from rules without specific accounts (e.g., company-specific benefits).
+- `230100 Employee Payroll Taxes`: Withheld taxes from employees, which the employer must file and
+  pay. The partner and label columns of the journal entry indicate the specific tax.
+- `230200 Employer Payroll Taxes`: Employer portion of payroll taxes to be filed and paid. The
+  partner and label columns of the journal entry indicate the specific tax.
+- `230000 Salary Payable`: Net salary owed to the employee.
+
+.. note::
+   The :abbr:`CoA (Chart of Accounts)` configuration is done by default when a company is located in
+   the US. The account codes and names can be edited to suit the company's needs. If there is no
+   :abbr:`CoA (Chart of Accounts)` account associated with a salary rule (used in a salary
+   structure), Odoo uses the account `Salary Expenses` to create the journal entry, regardless of
+   the nature of the move.
+
+If everything seems correct on the journal entry draft, post the journal entries.
+
+.. image:: united_states/post-entries.png
+   :alt: Journal entries posted.
+
+.. _payroll/register:
+
+Register Payments
+-----------------
+
+After the :ref:`journla entries <payroll/journal>` are validated, Odoo can generate payments.
+
+.. important::
+   To generate payments from payslips,employee's **must** have a *trusted* bank account. If the
+   employee's bank account is *not* marked as `trusted`, NACHA files **cannot** be generated through
+   Odoo.
+
+Payments can be :guilabel:`Grouped by Partner` if there is a partner associated with a salary rule.
+
+.. image:: united_states/paid.png
+   :alt: Payslips with a status of paid.
+
+Close Payroll
+-------------
+
+If there are no errors, payroll is completed for the pay period.
+
+Reports
+=======
+
+The US localization contains several reports unique to the US, which provide tax information for
+employees, as well as the ability to integrate with outside organizations such as ADP.
+
+W2 Report
+---------
+
+The *W2 Report* provides a CSV file that allows employees to e-file their W2 report with third-party
+software. To access this report, navigate to :menuselection:`Payroll -> Reporting -> United States
+-> W2`.
+
+To create a W2 form, click :guilabel:`New`, and a blank :guilabel:`Create W2 Form` page loads. Set
+the :guilabel:`Start Date` and :guilabel:`End Date` (typically a calendar year), and select the
+:guilabel:`Company`, if in a multi-company database.
+
+All pay runs for the time period appear in a list view. To add any missing pay runs, click
+:guilabel:`Add a line` at the bottom of the list, and select the missing files.
+
+When done, click the :guilabel:`Generate` button to create a CSV file with a summary of all payroll
+related payments made during the specified time period.
+
+.. image:: united_states/w2.png
+   :alt: The W2 report screen, with the file to download in the top half.
+
+Form 941
+--------
+
+The *Form 941* report is meant to inform the government of the amount of federal income tax,
+:abbr:`FICA (Federal Insurance Contributions Act)` taxes (Medicare and Social Security) withheld
+from employee paychecks. It also reports the employee's side of taxes.
+
+To create this report, navigate to :menuselection:`Payroll -> Reporting -> United States -> Form
+941`. Click the :guilabel:`New` button, and a new :guilabel:`Form 941` report page loads. Configure
+the information on the top portion of the form, including the :guilabel:`Company`, :guilabel:`Tax
+Year`, :guilabel:`Quarter`, :guilabel:`IRS Payment Option` (how the money is being sent to the IRS),
+and :guilabel:`Deposit Schedule and Tax Liability` (how often payments are made to the IRS).
+
+All pay runs for the time period appear in a list view. To add any missing pay runs, click
+:guilabel:`Add a line` at the bottom of the list, and select the missing files.
+
+When done, click :guilabel:`Generate`, and the report is created as a CSV file, and appears on the
+:guilabel:`Form 941` report dashboard. Companies then download and submit this report through a
+third party for e-filing.
+
+.. image:: united_states/941.png
+   :alt: The 941 report screen, with the file to download in the top half.
+
+Form 940
+--------
+
+The *Form 940* report details the annual :abbr:`FUTA (Federal Unemployment Tax Act)` withheld for
+payroll.
+
+To create this report, navigate to :menuselection:`Payroll -> Reporting -> United States -> Form
+940`. Click the :guilabel:`New` button, and a new :guilabel:`Form 940` report page loads. Configure
+the information on the top portion of the form, including the :guilabel:`Company`, :guilabel:`Tax
+Year`, :guilabel:`Single State Payer`, :guilabel:`Multi State Employer`, :guilabel:`Paid in Credit
+Reduction State`, and :guilabel:`IRS Payment Option` (how the money is being sent to the IRS).
+
+All pay runs for the time period appear in a list view. To add any missing pay runs, click
+:guilabel:`Add a line` at the bottom of the list, and select the missing files.
+
+When done, click :guilabel:`Generate`, and the report is created as a CSV file, and appears on the
+:guilabel:`Form 940` report dashboard. Companies then download and submit this report through a
+third party for e-filing.
+
+.. image:: united_states/940.png
+   :alt: The 940 report screen, with the file to download in the top half.
+
+Export data to third-party apps
+-------------------------------
+
+The *ADP Export* report generates a CSV file that can be submitted to ADP, which then makes payments
+to the employees.
+
+The CSV file summarizes the employee's worked hours during a specified time period, correlating to
+their salary or hourly wage. The report is generated from :doc:`work entry <../work_entries>`
+*after* any time off is confirmed.
+
+The export format is meant to match with the ADP format. Since companies can customize their portal
+and may require some changes, the data is there to be fed to ADP to run payroll in it.
+
+.. important::
+   To access the ADP Export report, the `United States - Payroll - Export to ADP` module **must** be
+   :ref:`installed <general/install>`.