Payroll Forms

Wage and Tax Statement (Form W-2)

Employers are required to send this form to each of their employees. This form shows income and taxes paid and withheld by your employer during the year.

Transmittal of Wage and Tax Statements (Form W-3)

Employers are required to send this form along with copies of all W-2 forms for all employees to the Social Security Administration (SSA). The form shows total wages, Social Security wages, Medicare wages and tax withheld for all employees for the year.

Employee's Withholding Allowance Certificate (Form W-4)

Your employer can withhold the correct amount of federal income tax from your pay check based on this IRS form. Typically, human resource will ask you to complete a W-4 Form when you are hired for a new job.

Payment Certificate (Form W-5)

Request for Taxpayer Identification Number and Certification (Form W-9)

This IRS form is used to request a taxpayer identification number. If you hire companies such as independent contractors, consultants or self-employed workers, you may send them a blank Form W-9.

Employer's Annual Federal Unemployment (Form 940)

Use Form 940 to report your annual Federal Unemployment Tax Act (FUTA) tax. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. Only employers pay FUTA tax. Do not collect or deduct FUTA tax from your employees' wages.

Employer’s Quarterly Federal Tax Return (Form 941)

Federal law requires you, as an employer, to withhold taxes from your employees’ paychecks. Each time you pay wages, you must withhold – or take out of your employees’ paychecks – certain amounts for federal income tax, social security tax, and Medicare tax. Under the withholding system, taxes withheld from your employees are credited to your employees in payment of their tax liabilities.
Federal law also requires you to pay any liability for the employer’s portion of social security and Medicare taxes. This portion of social security and Medicare taxes is not withheld from employees.

Employer's Annual Federal Tax Return (Form 944)

Form 944 is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter.

Go to www.irs.gov to download the latest payroll forms and the Instructions.