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Federal Payroll Forms

941: Schedule B

941: Schedule D

941X: Adjusted Employers Quarterly Return

I-9: Employment Eligibility Verification

SS4: Application for Identification Number

SS4: Online Registration

W-2C: Corrected Wage and Tax Statement

Publication Number & Name
Pub 15: Employer’s Tax Guide
Pub 15A: Employer’s Supplemental Tax Guide
Pub 15B: Employer’s Tax Guide to Fringe Benefits
Pub 926: Household Employer’s Tax Guide


The table below summarizes the most common payroll tax forms and their respective due dates. Keep in mind, that if a form is due on a weekend or holiday, it is due the next business day.
Form Name and Definition Due Date
940 Employer’s Annual Federal Unemployment (FUTA) Tax Return. FUTA is a payroll tax on the first $7,000 of earnings per employee. The taxes due are calculated at the end of each calendar quarter and are deposited by the end of the month following the end of the quarter. Instructions Filed annually and due on the last day of the month following the end of the calendar year (January 31). If the employer deposited all taxes when due, there is an automatic 10-day extension.
940 Sch. A Employer’s Annual Federal Unemployment (FUTA) Tax Return – Schedule A.
941 Employer’s Quarterly Federal Tax Return. Used to report the amount of federal withholding, Social Security, and Medicare taxes owed to the IRS. Instructions Last day of the month following the end of a calendar quarter; January 31, April 30, July 31, October 31. If the employer deposited all taxes when due, there is an automatic 10-day extension.
943 Employer’s Annual Tax Return for agricultural Employees. Annual reporting by agricultural employers. Instructions Filed annually and due on the last day of the month following the end of the calendar year (January 31).
945 Annual Return of Withheld Federal Income Tax. Used to report nonpayroll withholding.Instructions Filed annually and due on the last day of the month following the end of the calendar year (January 31).
1096 Annual Summary and Transmittal of U.S. Information Returns. Sent to the IRS processing center for the employer’s area. Due to the IRS on the last day of February with copy A of all Forms 1099.
1099 There are a number of different 1099 forms used to report various types of earnings and distributions at the end of the calendar year. Form 1099-MISC is most commonly used by an employer to report earnings paid to independent contractors during the year. Instructions Due to the recipient by January 31 of each year and due to the IRS on the last day of February.
W2 Wage and Tax Statement. Used to report certain earnings and deductions for the calendar year.Instructions Due to the employee by January 31 of each year and due to the Social Security Administration (SSA) on the last day of February if filing manually or the last day of March if filing electronically.
W3 Transmittal of Income and Tax Statements. Used to transmit copy A of paper Forms W-2.Instructions Due to the SSA on the last day of February with copy A of Form W-2.
W4 Employee’s Withholding Allowance Certificate. Used to determine the proper withholding allowances to which the employee is entitled. Required for newly hired employees on day of hire and when an employee’s allowances change (a new W-4 must be filed within 10 days if the number of allowances decreases).
W5 Earned Income Credit Advance Payment Certificate. Attests to the employee’s eligibility for the advance payments. Employers must put the form into effect for the first payroll period ending on or after the date the form is filed if it is the first W-5 form filed by the employee for the calendar year. A Form W-5 remains in effect for the remainder of the calendar year. A new W-5 must be completed by the employee prior to the first payroll of the next calendar year or the employer must stop making advance earned income credit (EIC) payments.

 

IRS Publications

Publication Number & Name
Pub 15: Employer’s Tax Guide
Pub 15A: Employer’s Supplemental Tax Guide
Pub 15B: Employer’s Tax Guide to Fringe Benefits
Pub 926: Household Employer’s Tax Guide

 

Misc. Payroll Information

The following links take you to pages contained within the IRS website. After selecting your search criteria, contact information will be displayed for your specific request.
2014 Federal Wage Base Information
IRS Contact Information
Taxpayer Assistance Centers
Taxpayer Advocate Service
Where to File
External Web Site Links
Internal Revenue Service
U.S. Department of Labor
Bureau of Labor Statistics
Occupational Safety & Health Administration (OSHA)
Department of Justice
American Payroll Association
Small Business Administration
Small Business Development Centers

 

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About Johnson Hur

After having graduated with a degree in Finance and working for a Fortune 500 company for several years, Johnson decided to follow his passion by embarking on a path to the digital world. He has over 8 years of experience with large companies setting marketing strategy.

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