About Publication 51 Forms You May Find Useful

About Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

Use Form 940 to report your annual Federal Unemployment Tax Act (FUTA) tax. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs.

About Form 940 (PR), Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version)

Use Form 940 (PR) to report your annual Federal Unemployment Tax Act (FUTA) tax if your principal place of business is in Puerto Rico. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs.

About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees

File this form if you paid wages to one or more farmworkers and the wages were subject to social security and Medicare taxes or federal income tax withholding.

About Form 943-A, Agricultural Employer's Record of Federal Tax Liability

Agricultural employers use this form to report their tax liability (federal income tax withheld plus both employee and employer social security and Medicare taxes).

About Form 943-A (PR)

Information about Form 943-A (PR), Agricultural Employer's Record of Federal Tax Liability (Puerto Rican Version), including recent updates, related forms and instructions on how to file. Agricultural employers in Puerto Rico who deposit income tax withheld and social security and Medicare taxes on a semiweekly schedule, or whose tax liability on any day is $100,000 or more, use Form 943-A(PR) with Form 943-PR to report tax liability.

About Form 943 (PR), Employer's Annual Tax Return for Agricultural Employees

Information about Form 943 (PR), Planilla para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas, including recent updates, related forms and instructions on how to file. File this form if you paid wages to one or more farmworkers and the wages were subject to social security and Medicare taxes or federal income tax withholding.

About Form 945-A, Annual Record of Federal Tax Liability

Use this form to report your federal tax liability (based on the dates payments were made or wages were paid) on forms 945 and 945-X for federal income tax withholding on nonpayroll payments, forms CT-1 and CT-1 X for both employee and employer Tier I taxes and employer Tier II taxes or forms 944 and 944-X for federal income tax withheld plus both employee and employer social security and Medicare taxes.

About Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

Use this form to correct administrative errors only on a previously filed Form 945.

About Form 945, Annual Return of Withheld Federal Income Tax

Use Form 945 to report withheld federal income tax from nonpayroll payments.

About Form 8822-B, Change of Address or Responsible Party - Business

Form 8822-B is used by business taxpayers to report a change of address or business location. This form is a revision of current Form 8822. 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.