Employment tax forms

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
  • 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 CT-1X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund 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-2C, Corrected Wage and Tax Statement
    • Form 1099-NEC, Nonemployee Compensation
    • Form 1099-MISC, Miscellaneous Income
    • Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
    • 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