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Information about Publication 15-B, Employer's Tax Guide to Fringe Benefits, including recent updates and related forms. Publication 15-B is for employers who provide fringe benefits to employees, and is used to determine whether the benefits are taxable.

Information for payroll professionals and their clients. This page includes links to information on employment taxes, worker classification, electronic filing, employment tax related forms and publications, news and events, and more.

Information about withholding on payments of U.S. source income to foreign persons (IRC 1441 to 1443 (Form 1042)).

IR-2022-15, January 19, 2022 — The Internal Revenue Service today urged employers to be aware of the January deadline to file Forms W-2 and other wage statements.

IR-2024-26, Jan. 29, 2024 — With the start of filing season the Internal Revenue Service today reminded employers of the Jan. 31 deadline to file Forms W-2 and other wage statements with the Social Security Administration (SSA).

Tax Tip 2022-74, May 12, 2022 — Business owners can simplify things by filing payroll taxes electronically. E-file software performs calculations and populates forms and schedules using a step-by-step process. It will also alert the filer if they are missing information which reduces the chances of receiving an IRS notice

IR-2023-15, January 26, 2023 — The Internal Revenue Service today urged employers to be aware of the January deadline to file Forms W-2 and other wage statements. Filing these documents timely prevents late-filing penalties for employers, helps employees file their income tax returns and prevents tax fraud.

Tax Year 2024 94x MeF ATS Information

Topic No. 903 U.S. Employment Tax in Puerto Rico

Tax Year 2022 94x Modernized e-File (MeF) Assurance Testing System (ATS) information.