Recommended by IRS

About Form W-4, Employee's Withholding Certificate

Information about Form W-4, Employee's Withholding Certificate, including recent updates, related forms, and instructions on how to file.

Form W-4 PDF
PDF version of Form W-4.

Employers Must Withhold FICA Taxes for Aliens who Change Visa Status to H1B

Employers Must Withhold FICA Taxes for Aliens who Change Visa Status to H-1B
General Information
Governments

Tax kit

Forms, publications and information frequently requested by tribal governments.
General Information
Indian Tribal Governments

Public employers' toolkit

Information to assist government entities and payroll officers working for government entities in meeting their federal employment tax obligations.
General Information
Governments

Election workers: Reporting and withholding

Each election year, thousands of state and local government entities hire workers to conduct primary and general elections. To understand the correct tax treatment of these workers, you need to be aware of specific statutes that apply to them as well as whether they are covered by a Section 218 Agreement.
General Information
Governments

IRS updates frequently asked questions for states and local governments on taxability and reporting of payments from Coronavirus State and Local Fiscal Recovery Funds

FS-2022-36, September 2022 — This Fact Sheet updates frequently asked questions (FAQs) related to the Coronavirus State and Local Fiscal Recovery Funds established under the American Rescue Plan Act (SLFR Funds) (FS-2021-16). These funds give eligible state and local governments a substantial infusion of resources to meet pandemic response needs.
Frequently Asked Questions
Governments, State Governments, Local Governments