Payroll Reporting Forms

Review the filing due dates and descriptions of important federal reporting forms.

Form No.	Form Name & Purpose	Filling Due Date
940	Employer's Annual Federal Unemployment Tax Return (computation of taxable wages and tax due; shows employer's FUTA tax liability by quarter)	Annually, by last day of January or following business day, for prior year.
941	Employer's Quarterly Federal Tax Return (computation of withheld income and FICA taxes, plus employer FICA match)	Quarterly, by last day of month following quarter reported, or next business day.
941 - Sch. B	Employer's Record of Federal Tax Liability (required only from employers depositing semi-weekly, or monthly depositors whose liability on any given day is $100,000 or more; shows daily Federal tax liability)	Quarterly, filed with Form 941 by certain employers.
943	Employer's Annual Tax Return for Agricultural Employees (computation of withheld income and FICA taxes, plus employer FICA match)	Annual, by last day of Jan. or following business day, for prior year.
943-A	Agricultural Employer's Record of Federal Tax Liability (required only from employers depositing semi-weekly, or monthly depositors whose liability on any given day is $100,000 or more; shows daily Federal tax liability)	Quarterly, filed with Form 943 by certain employers.
945	Annual Return of Withheld Federal Income Tax (used to report income tax withheld from non-payroll payments, including pensions and backup withholding)	Annual, by last day of Jan. or following business day, for prior year.
945A	Annual Record of Federal Tax Liability (required only from employers depositing semi-weekly, or monthly depositors whose liability on any given day is $100,000 or more; shows daily Federal tax liability)	Annual, filed with Form 945 by certain employers.
1096	Annual Summary and Transmittal of U.S. Information Returns (used to transmit paper Forms 1099, 1098, 5498 and W-2G to the IRS)	Annual, filed with Forms 1099, 1098, 5498, or W-2G by last day of Feb. or next business day; with Forms 5498 by June 1 or next business day.
1099-MISC	Miscellaneous Income (to each person who (in trade or business) is paid at least $10 in royalties; at least $600 in rents, services, prizes, awards or other non-employee income; or any fishing boat proceeds; 5-copy form with Copy "B" to payee)	Annual, filed with Form 1096, by last day of Feb. or following business day.
1099-R	Distributions from Pensions, Annuities Retirement or Profit-Sharing Plans, IRA's Insurance Contracts, etc. (for each person whom a distribution ($10 or more) is made from a profit-sharing or retirement plan, IRA, SEP, SIMPLE, annuity or insurance contract, whether or not Federal income tax was withheld; 6-copy form)	Annual, filed with Form 1099, by last day of Feb. or following business day.
4070	Employee's Report of Tips to Employer (monthly or shorter period report of cash tips and credit card tips received, less tips passed on to other workers)	Monthly, if used by the 10th day of the month or following business day for prior month.
4070-A	Employee's Daily Record of Tips (day-by-day worksheet on which employee records cash and charged tips received, plus tips paid to other employees and the names of such other employees; use of this form is voluntary)	Monthly, for employees using Form 4070
6559	Transmitter Report and Summary of Magnetic Media (used to identify transmitter of a magnetic media file containing Copy "A" of Forms W-2 or W-2C, filed with SSA; plus recap of total number of forms in file, total compensation reported and total of each tax withheld.	Annual, filed with magnetic media, generally by last day of Feb. or next business day.
6559-A	Continuation Sheet for Form 6559 (this form is used when transmissions contain multiple employers)	Annual, filed with magnetic media, generally by last day of Feb. or next business day.
8027	Employer's Annual Information Return of Tip Income and Allocated Tips (used by large food or beverage establishments when the employer is required to report to the IRS on receipts from food or beverage operations and tips reported by employees, including tips allocated to employees if the total amount of reported tips is less than 8% (or approved lower rate) of gross receipts)	Annual, filed last day of Feb. or next business day.
8109	Federal Tax Deposit Coupon (transmittal form prepared by employer or other taxpayer when Federal tax liabilities, including withholdings, are deposited at an authorized depository; includes EIN, type of tax, tax period and dollar amount)	Periodic, since withholding deposit frequency depends on accumulated liability of payer.
8846	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (used by food and beverage establishments with tipped employees; computation of credit against business income taxes, based on tips reported less tip credit taken, multiplied by the Social Security and Medicare employer tax rates.	Annual, attached to the employer's business income tax return, sometimes with Form 3800 (General Business Credit).
SS-4	Application for Employer Identification Number (provides information about applicant's business activities and entity characteristics; application form for use by employers, corporations, partnerships, trust, estates, churches, government agencies certain individuals and others; EIN is issued by IRS)	Ideally, will be filed before first tax return is due.
SS-5	Application for Social Security Card (form used to apply for a Social Security card, replace a lost card or change a name. The SSA will issue the applicant a unique identification number)	Every U.S. citizen or "legal" worker should obtain a Social Security Number before employment commences.
SS-8	Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding (employers and workers use the form to get an IRS determination as to whether an employee (or independent contractor) for purposes of Federal employment taxes and income tax withholding)	Whenever there is uncertainty an individual fits the definition of "employee" for payroll purposes.
W-2	Wage and Tax Statement (annual report by employer to SSA and each employee, showing total taxable wages, tips and other compensation earned, plus total withheld Federal, state and local income tax, and withheld Social Security and Medicare taxes)	Furnish Copies "B", "C" and "2" to employees generally by the last day of Jan. or next business day; file Copy "A" with SSA generally by last day in Feb. or next business day.
W-3	Transmittal of Wage and Tax Statements (transmittal form used with Forms W-2 filed with SSA; identifies employer and shows total taxable wages and total taxes withheld for the accompanying Forms W-2)	Filed with Copy "A" of Forms W-2 by last day of Feb. or next business day.
W-5	Earned Income Credit Advance Payment Certificate (used for claiming advanced payment with regular wages, of a tax credit (EIC) available to qualifying low-income employees; includes a worksheet for employee to determine eligibility to claim the EIC)	Expires on Dec. 31 of each year; new Form W-5 may be filed for following year if employee qualifies.
W-7	Application for IRS Individual Taxpayer Identification Number (used by nonresident aliens, certain U.S. resident aliens, alien spouses and dependents, who do not have and are ineligible to obtain , a Social Security Number; IRS issues a 9-digit number (ITIN) used only to identify the taxpayer for purposes of tax returns and tax deposits)	Filed when individual taxpayer needs a tax identification number but is not eligible to obtain a Social Security Number.

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