Form W-2 is filed by employers to report wages, tips, and other compensation paid to employees as well as FICA and withheld income taxes. 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-4 is completed by employees and given to their employer so their employer can withhold the correct federal income tax from the employee's pay. 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.
Use this form to apply for an IRS individual taxpayer identification number (ITIN). You can also use this form to renew an existing ITIN that is expiring or that has already expired. An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a social security number (SSN).
These instructions supplement the instructions for Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY. For general information and the purpose of each of the forms described in these instructions, see those forms and their accompanying instructions
Information about Form W-8BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), including recent updates, related forms and instructions on how to file. Give this form to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding. Submit Form W-8BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding.
Information about Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States, including recent updates, related forms and instructions on how to file. Give this form to the withholding agent or payer if you are a foreign person and you are the beneficial owner of U.S. source income that is effectively connected with the conduct of a trade or business within the United States.
Information about Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting, including recent updates, related forms and instructions on how to file. Foreign persons are subject to U.S. tax at a 30% rate on income they receive from U.S. sources that consists of interest (including certain original issue discount (OID)), dividends, rents, premiums, annuities, compensation for, or in expectation of, services performed, or other fixed or determinable annual or periodical gains, profits, or income.
Information about Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting, including recent updates, related forms and instructions on how to file. This form may serve to establish foreign status for purposes of sections 1441, 1442, and 1446.
Form W-9 is used by U.S. persons to provide correct taxpayer identification number (TIN) to payers (or brokers) who are required to file information returns with IRS. Information about Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts, including recent updates, related forms and instructions on how to file. 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.