Payroll

On this page

• General
• Reporting

General

• What counts as taxable income for employees?
   
• What is the filing deadline for employers?
   
• I want help making a payroll deposit payment for my organization
   
• Where can I learn more about employment tax record keeping?
   
• I want help understanding employment taxes
   
• When is the value of group term life insurance taxable?
   
• When should an entity file and make payment on non-payroll income (Form 945)
  Form 945 is used to report withheld federal income tax from nonpayroll payments.
   
• My entity is merging with another, what do we need to do for payroll taxes?
  Revenue Procedure 2004-53 explains both the standard procedure and an alternate procedure for preparing and filing Form W-2, Wage and Tax Statement; and Form 941, Employer’s Quarterly Federal Tax Return; in addition to other forms, in certain situations.

Reporting

• How do I report wages paid to a deceased employee?
  Find the specific requirements for deceased employee wages in the General Instructions for Forms W-2 and W-3.
   
• What types of non-wage payments does my organization need to report on a 1099 series return?
  If you made or received a payment during the calendar year, you are most likely required to file an information return to the IRS.
   
• How do we report employee settlements?
  Learn how to report income from various settlement proceeds.