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Other Items Related To Publication 15-A

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

Form 944, Employer's ANNUAL Federal Tax Return
This form 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.

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

Form 1099-MISC, Miscellaneous Income
Use this form to report rents, royalties, prizes and awards and other fixed determinable income.

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
File this form for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc.

Form CT-1, Employer's Annual Railroad Retirement Tax Return
Use Form CT-1 to report taxes imposed by the Railroad Retirement Tax Act (RRTA).

Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
Firms and workers file this form to request a determination of the status of a worker for purposes of federal employment taxes and income tax withholding.

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 W-2AS, American Samoa Wage and Tax Statement
Form W-2AS is used to report American Samoa wages.

Form W-2GU, Guam Wage and Tax Statement
Form W-2GU is used to report Guam wages.

Form W-2VI, U.S. Virgin Islands Wage and Tax Statement
Form W-2VI is used to report U.S. Virgin Islands wages.

Form W-3SS, Transmittal of Wage and Tax Statements
Anyone required to file Forms W-2AS, W-2CM, W-2GU, or W-2VI must file Form W-3SS to transmit Copy A of these forms to the SSA.

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: 09-Dec-2014