Employers with an accumulated tax liability of less than $2,500 for the quarter may remit the amount with which form?

Employers with an accumulated tax liability of less than $2,500 for the quarter may remit the amount using Form 941. Form 941 is the Employer's Quarterly Federal Tax Return, which is specifically designed for reporting income taxes, social security tax, and Medicare tax withheld from employee paychecks, as well as the employer's portion of social security and Medicare taxes.

By understanding the purpose of Form 941, it becomes clear why it is the correct choice in this context. Employers use this form to report and pay their Federal payroll taxes on a quarterly basis. If the total tax liability is below the $2,500 threshold, employers typically have the option to remit the tax amount with their Form 941 submission, simplifying the payment process.

Other forms mentioned serve different purposes and are not applicable in this scenario. Form 940 is used for reporting unemployment taxes, Form 1099 is used for reporting various types of income other than wages, and Form W-2 is meant for reporting wages paid to employees along with tax withholding information. Thus, these forms do not pertain to the remittance of payroll taxes for employers with lower tax liabilities.