Below are forms commonly associated with employment taxes; however, this list is not exhaustive. Form instructions are either included with the form itself or are included in a separate publication. The form, its related separate instructions (if applicable), and additional information about the form can be found by clicking the appropriate link. Employment tax forms: You can e-file certain employment tax forms. For more information see e-file employment tax forms. Form 940, Employer's Annual Federal Unemployment Tax Return Schedule A (Form 940), Multi-State Employer and Credit Reduction Information Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers PDF Form 941, Employer's Quarterly Federal Tax Return Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities Form 943, Employer's Annual Tax Return for Agricultural Employees Form 944, Employer’s Annual Federal Tax Return Form 945, Annual Return of Withheld Federal Income Tax Form CT-1, Employer's Annual Railroad Retirement Tax Return Form CT-1X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund PDF Form CT-2, Employer's Annual Railroad Retirement Tax Return Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips The Spanish language translation versions are now available for Form 941, Employer's Quarterly Federal Tax Return (sp) PDF and Instructions for Form 941 (sp) PDF, Form 943, Employer's Annual Tax Return for Agricultural Employees (sp) PDF and Form 944, Employer's Annual Federal Tax Return (sp) PDF and Instructions for Form 944 (sp) PDF Correcting employment tax forms The IRS has developed specific forms, see correcting employment tax forms, to correct errors on a previously filed employment tax return. These forms correspond and relate line-by-line to the employment tax return they are correcting. However, there is no specific form to correct a Form 940. Taxpayers use a Form 940 for correcting a previously filed return by checking the amended return box in the top right corner of the Form 940. Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund Form 944-X, Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund Form CT-1X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund PDF Forms to obtain information from payees: Form I-9, Employment Eligibility Verification PDF Form W-4, Employee's Withholding Certificate Form W-4P, Withholding Certificate for Pension or Annuity Payments Form W-9, Request for Taxpayer Identification Number and Certification Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits Informational returns to furnish to payees and to file to the appropriate governmental agency: You can electronically file most information returns. Starting tax year 2023, if you have 10 or more information returns, you must file them electronically. This includes Forms W-2, e-filed with the Social Security Administration. For more information see e-file information returns or the Social Security Administration web page Employer W-2 filing instructions and information. Form W-3, Transmittal of Wage and Tax Statements Form W-2, Wage and Tax Statement Form W-3C, Transmittal of Corrected Wage and Tax Statements Form W-2C, Corrected Wage and Tax Statement Form 1096, Annual Summary and Transmittal of U.S. Information Returns Form 1099-NEC, Nonemployee Compensation Form 1099-MISC, Miscellaneous Income Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns Form 1095-C, Employer-Provided Health Insurance Offer and Coverage Form 1042-T, Annual Summary and Transmittal of Forms 1042-S Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Forms filed with the appropriate income tax return related to employment taxes: Schedule H (Form 1040 or 1040-SR), Household Employment Taxes Form 4137, Social Security and Medicare Tax on Unreported Tip Income Form 8919, Uncollected Social Security and Medicare Tax on Wages Form 8959, Additional Medicare Tax Form 3800, General Business Credit Form 6765, Credit for Increasing Research Activities Miscellaneous forms associated with employment taxes: Form SS-4, Application for Employer Identification Number Form SS-8, Determination of Worker Status Related FS-2024-18, SECURE 2.0 Act changes affect how businesses complete Forms W-2 Correcting employment taxes Employment taxes Online ordering for information returns and employer returns Third party arrangement chart Employer W-2 Filing Instructions & Information (Social Security Administration) Additional Information for Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities Forms & instructions Forms and publications by U.S. Mail Prior Year Products Small business forms and publications Publications Employment tax publications
