Do states really wire back money to the feds ?

[MacKasey]

5. Every payroll, companies pay federal, FICA (SS) and medicare

It can be done by phone, or signing on to the federal website.

And quarterly, they file the 941 form, and the companies must show total wages that exclude non tax items (like retirement amount) and then all wages to calculate SS and Medicare. Also have to include number of employees

That quarterly report totals have to equal all the payroll amounts that you submitted if you are short the company will pay a penalty.