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.
