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Forms 941, 944, 940, W-2 and W-3

A tax-exempt organization must file Form 941 quarterly. Some small employers are eligible to file an annual Form 944 instead of quarterly returns. See the instructions to Form 944 for more information.

If an organization is not exempt from unemployment taxes, it must file Form 940 annually. The tax-exempt organization must also furnish a copy of Form W-2, Wage and Tax Statement, to each employee who received wages to during the year.

Form W-2 must show total wages and other compensation paid (even if not subject to withholding); total wages subject to social security and Medicare taxes; allocated tips (if any); amounts deducted for income, social security and Medicare taxes; and the total advance EIC payment. In all cases, the tax-exempt organization must give each of its employees Form W-2 by January 31 following the end of the calendar year covered. Forms W-2 provided to employees must be legible.

The employee may request Form W-2 earlier, and employees often do so when employment ends before the close of the year. The tax-exempt organization must give the employee a Form W-2 within 30 days of the employee’s request or within 30 days of the final wage payment, whichever is later.

The tax-exempt organization should keep any undeliverable employee copies of Form W-2 (Copies B and C) as part of its records for four years.

The tax-exempt organization must file Transmittal of Wage and Tax Statements" title="Form W-3, Transmittal of Wage and Tax Statements">Form W-3, Transmittal of Wage and Tax Statements, to transmit Copy A of Forms W-2 to the Social Security Administration by the last day of February after the calendar year for which the Forms W-2 are prepared. (If the organization files electronically, it may file by March 31.) The Social Security Administration will process these forms and provide the IRS with the income tax data that it needs from those forms. The mailing address for the forms is on Form W-3.

Note: The totals on Form W-3 should equal the total of all Forms 941 the tax-exempt organization filed for the year.

The tax-exempt organization must use the same name and taxpayer identification number when completing all transmittal documents (Forms W-3), even if the organization files transmittals from more than one location.

The tax-exempt organization must use the same name on transmittals and information returns that were used on the income tax return or other returns filed under the same taxpayer identification number.


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Page Last Reviewed or Updated: 13-May-2014