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? PDF - Learn how to report income from various settlement proceeds.
