作为雇主,最大的responsibilitie之一s you have is knowing which payroll forms to fill out. With so many forms out there, it can be difficult to know which apply to your business. Learn which IRS payroll forms your small business must file, due dates, and where to send each form.
9 IRS payroll forms for small business
您使用的工资单表单类型取决于您的业务。查看下面的九个常见小型企业工资单片。
1. Form W-2
表格W-2，工资和纳税声明报告您将雇员工资从员工工资扣留给IRS。您必须为您在日历年期间的每个员工提交W-2。
使用您的工资单中的信息填写表格W-2。将表单W-2的副本发送给每个员工和Social Security Administration(SSA) each year. And, keep a copy of Form W-2 for your records.
Forms W-2 are due to your employees and the SSA by January 31 each year. Do not fill out Form W-2 for independent contractors.
2. Form W-3
表格W-3, Transmittal of Wage and Tax Statements, summarizes information from Forms W-2. Send Form W-3 along with Forms W-2 to the SSA. Do not send Form W-3 to your employees.
表格W-3information like total compensation, taxes, Medicare wages, Social Security wages, and联邦所得税扣留应该匹配您的表单W-2。
FORM W-3的截止日期也是1月31日。您可以以电子方式向W-3文件文件或将其邮寄给SSA。
3. Form 940
表格940.，雇主的年度联邦失业（Futa）纳税申报表，是报告您的年度税收表FUTA(Federal Unemployment Tax Act) liability to the IRS.
大多数雇主支付Futa。但是，有人免税组织不需要提交940或支付Futa税。
不要从员工工资中扣留Futa税。
文件表单940如果以下任一为真：
- You paid wages of at least $1,500 to any employee during the standard calendar year
- You had an employee (temporary, part-time, or full-time) work anytime during 20 or more weeks
文件表格940每年一次报告Futa付款。文件表格940在线或将其邮寄给IRS。采用表格940时间表a帮助确定您的Futa税收940。
表格940的截止日期是每年1月31日。
4. Form 941
表格941., Employer’s Quarterly Federal Tax Return, is the form employers use to report工资税and employee wages. This form reports federal income andFICA taxes(Social Security and Medicare) to the IRS each quarter.
您必须提交文件表941，除非您提交最终退货，是季节性雇主，或雇佣家庭（例如，nanny taxes）或雇用农业员工（例如，表格943.).
Information you report on Form 941 includes:
- Wages paid to employees
- 报告的提示
- 联邦所得税扣缴
- Social Security and医疗保险税（员工和雇主部分）
- Additional taxes withheld
- Adjustments to Social Security and Medicare taxes, sick pay, tips, and团体职业保险
It’s important to accurately fill out Form 941. The IRS compares your quarterly Forms 941 to your annual Form W-3 for accuracy.
因为表格941是季度形式，所以它有多个截止日期。填写每季度新表格941。表格941每个季度的日期包括：
- April 30 for Quarter 1 (January 1 – March 31)
- 7月31日四分之一（4月1日 - 30日）
- 10月31日四分之一（7月1日至9月30日）
- January 31 for Quarter 4 (October 1 – December 31)
5.表格944.
表格944., Employer’s Annual Federal Tax Return, is for smaller businesses that report federal income taxes and FICA taxes annually, rather than quarterly.
尽管大多数企业需要提交季度的941，但有些企业可能需要提交944。如果您有资格，美国国税局会通知您。
有资格档案944而不是表格941的企业是年度责任的业务Social Security tax，医疗保险税和联邦所得税责任总计1000美元或更少。而且，一些新雇主可以提交944年。再次，如果您必须提交944，IRS将通知您。
如果您雇佣家庭或农业员工或美国国税局没有通知您，则无法填写944年。
The due date for filing Form 944 is January 31.
6.表格1095-B
采用表格1095-Bto report employee health coverage.
If you offer your employees a self-insured health plan, file Form 1095-B. Self-insured health plans are health insurance plans your business operates versus purchasing coverage from an insurer. Many larger employers have self-insured health coverage.
File Form 1095-B for each full-time, covered employee. Send a copy to both your employee and the IRS. And, keep a copy for your records for at least three years.
Mail Form 1095-B to employees by January 31. Mail a completed Form 1095-B to the IRS by February 28. If you opt to electronically file Form 1095-B with the IRS, you must e-File by March 31.
7.表格1094-B
表格1094-B, Transmittal of Health Coverage Information Returns, is a form that summarizes Form 1095-B. Similar to the purpose of Form W-3, Form 1094-B outlines the information from Forms 1095-B, including the health insurance you offer employees.
Do not send Form 1094-B to employees. Send or e-File Form 1094-B along with Form 1095-B. The deadline for Form 1094-B is the same as Form 1095-B.
8. Form 1095-C
表格1095-C, Employer-Provided Health Insurance Offer and Coverage Insurance, provides your employees with health care coverage information. And, it lets employees know whether or not they were covered.
适用的大型雇主（ALES）必须提交1095-C。适用的大型雇主是使用至少50名全职等效员工的企业。无论它们是否具有覆盖，ALES必须为所有全职员工填写1095年代的表格。
1月31日将表格1095-C发送到您的员工.2月28日将邮寄到IRS 1095-C。电子归档表格1095-C的截止日期是3月31日。
9.表格1094-C.
你必须发送表格1094-c, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, along with Form 1095-C to the IRS. Form 1094-C is a transmittal form summarizing information from Form 1095-C.
Do not send Form 1094-C to your employees. Mail Form 1094-C to the IRS by February 28 or e-File your form by March 31.
Additional payroll forms
You do not need to send all payroll forms to the IRS. However, you still need to keep them in your records. Review additional payroll tax forms that your employees need to fill out below.
表格W-4
表格W-4，员工的扣缴证明，决定了从雇员工资中扣留的联邦所得税金额。当您雇用新员工时，请让他们填写W-4表格。
表格W-4要求员工的信息，例如他们的姓名，社会安全号码，地址和婚姻状况。而且，表格要求员工的扣缴调整，例如声称家属。
其他形式
虽然上面的九种形式是最常见的工资单税表，但还有其他形式您的小企业也可能需要使用。美国国税局提供了一个扩展的小型企业税表单，以及指示。
看看IRS’s websitefor additional forms. Be sure to file all necessary forms by their due dates to avoid penalties.
Your state might also require you or your employees to fill out state-specific payroll forms, such as astate W-4 form。咨询您的州以获取更多信息。
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本文从其原始出版日期为12/9/2015的原始出版日期更新。
This is not intended as legal advice; for more information, please点击这里。