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Other Items Related to Publication 15

Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
Use this form to report your annual Federal Unemployment Tax Act (FUTA) tax.

Form 941, Employer's Quarterly Federal Tax Return
Employers who withhold income taxes from wages or who must pay social security or Medicare tax, use Form 941 to report those taxes.

Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Use this form to correct errors on a Form 941 that you previously filed.

Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, Commonwealth of the Northern Mariana Islands, and U.S. Virgin Islands
Use this form to report social security and Medicare taxes for workers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands.

Form 945, Annual Return of Withheld Federal Income Tax
Use Form 945 to report withheld federal income tax from nonpayroll payments.

Form W-9, Request for Taxpayer Identification Number (TIN) and Certification
Use this form to provide your correct TIN to the person who is required to file an information return with the IRS to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.

Form 2678, Employer/Payer Appointment of Agent
File this form to request approval to have an agent file returns and make deposits or payments of employment or other withholding taxes or if you want to revoke an existing appointment.

Form W-4, Employee's Withholding Allowance Certificate
Complete this form so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.

Form W-2, Wage and Tax Statement
Every employer engaged in a trade or business who pays remuneration for services performed by an employee must file a Form W-2 for each employee from whom income, social security, or Medicare tax was withheld; or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4.

Form 8822-B, Change of Address - Business
Use this form to notify the Internal Revenue Service if you changed your business mailing address, your business location, or the identity of your responsible party.

Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans
Qualified tax-exempt organizations use this form claim the work opportunity credit for qualified first-year wages paid to qualified veterans.

Notice 2013-61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit
This notice provides guidance for employers and employees to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (FICA) taxes and Federal income tax withholding resulting from the Supreme Court decision in United States v. Windsor, 570 U.S. ___ , 133 S.Ct. 2675 (2013) decision and Revenue Ruling 2013–17, 2013–38 I.R.B. 201.

Revenue Ruling 2013-17
This revenue ruling amplifies and clarifies Revenue Ruling 58-66. In Revenue Ruling 58-66, 1958-1 C.B. 60, the Internal Revenue Service determined the status of individuals living in a common-law marriage for Federal income tax purposes. This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.

Page Last Reviewed or Updated: 15-Oct-2014