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Exempt Employer's Toolkit

If you are a new employer, or new to dealing with federal employment taxes, the first place to go for information is Publication 15, Employer’s Tax Guide (Circular E). This publication, revised annually, contains basic information employers need to collect information needed to determine and pay their and employees’ employment tax liability, file correct tax returns and withhold federal taxes.

 

Form Discussion
I-9, Employment Eligibility Verification Required for all newly-hired employees. This form can be obtained from U.S. Citizenship and Immigration Services.
SS-4, Application for Employer Identification Number (with instructions) See Employer Identification Numbers, for an explanation of why tax-exempt organizations need EINs, and how to obtain them.
W-2, Wage and Tax Statement (instructions included) This form must be issued to recipients of wages, and copies filed with the IRS.
W-2G, Certain Gambling Winnings This form is used to report prizes and winnings from games of chance conducted by exempt organizations.
W-3, Transmittal of Wage and Tax Statements (with instructions) This form is used to transmit Forms W-2 to the IRS.
W-4, Employee's Withholding Allowance Certificate This form must be furnished to each employee upon hiring, to determine correct withholding. An employee may submit a new certificate at any time.
W-9, Request for Taxpayer Identification Number and Certification (with instructions) This form is furnished to a person who receives a payment from an organization, to verify the recipient's taxpayer identification number.
941, Employer's Quarterly Federal Tax Return (with instructions) This form must be filed each quarter by an employer, including an exempt organization, who pays wages during the quarter.
944, Employer's Annual Federal Tax Return (with instructions) This form may be filed by certain employers with small payrolls who have been notified by the IRS that they can file on an annual basis, instead of filing Form 941 quarterly.
945, Annual Income Tax Withholding Return (with instructions) This form must be filed to report withholding on payments other than wages. Examples of such payments are pensions, annuities, and individual retirement accounts.
1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Like Form 945, this form is used to report withholding on payments other than wages, except that the payments are made to foreign persons.
1042-S, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Like Form 1099-MISC, this form is filed by a payer who makes certain payments for services to recipients who are not employees, except the recipients are foreign persons.
1099-MISC, Miscellaneous Income (with instructions) Must be filed by a payer who makes certain payments for services to recipients who are not employees.
1096, Annual Summary and Transmittal of U.S. Information Returns Used to transmit Forms 1099-MISC and W-2G to the IRS.

For more information about employer responsibilities, visit the web page for Employment Taxes for Exempt Organizations. This page includes information about employment tax exemptions and exclusions for exempt organizations.

 

You may also want to consult the following publications:

 

Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities

Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations

Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (Other than Charities)
Publication 1828, Tax Guide for Churches and Religious Organizations
Publication 15-A, Employer's Supplemental Tax Guide
Publication 15-B, Employer's Guide to Fringe Benefits
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers

 

Page Last Reviewed or Updated: 19-Nov-2013