Employer Tax Forms: A Complete Guide to What You Need to File and When

Running payroll involves managing more than just paychecks. Employers are responsible for collecting the right tax and withholding information from employees and contractors, filing quarterly and annual returns with the IRS, and distributing year-end statements on time. Missing a form or a deadline can trigger penalties, audits, or delayed tax refunds for employees.

This guide provides an overview of the forms needed to handle your employer tax obligations. The forms have been grouped by function so you can easily find the relevant forms for your situation.

Quick-Reference Table: Employer Tax Forms at a Glance

The table below provides an overview of employer tax forms, who is responsible for completing and filing them, and the deadline for each one. Note that in 2027, January 31 falls on a Sunday, so the deadline is extended to Monday, February 1. In general, any deadline that falls on a weekend or holiday is extended to the next business day.

Form SS-4: Application for Employer Identification Number (EIN)

Use Form SS-4 to apply for an Employer Identification Number (EIN), the nine-digit federal tax ID that identifies your business for tax purposes. Every employer needs an EIN before running payroll because it's required on every payroll tax form, including Forms 941, 940, W-2, and 1099.

• Who Files It: The business owner or authorized representative files this form once at business formation or when a new EIN is required (e.g., a business structure change).
• Deadline: Apply before the first payroll run. Online applications receive an EIN immediately; paper applications take 4–5 weeks.
• Note: The EIN appears on every subsequent payroll tax form. Form 941, Form 940, Form W-2, and Form 1099 all require it.

Forms You Collect: Employee and Contractor Setup

Employer and contractor setup forms come from the worker, not the employer. However, the employer is responsible for collecting them before the employment relationship begins, typically during onboarding. These forms include Form W-4 for employees and Form W-9 for contractors.

Form W-4: Employee’s Withholding Certificate

Employees use Form W-4 to tell their employer how much federal income tax to withhold from each paycheck. The employer uses this information to calculate withholding accurately.

• Who Handles It: The employee completes it; the employer collects it and applies the withholding instructions to payroll.
• When: At hire, and whenever an employee’s tax situation changes (marriage, new dependent, second job). Employers should implement new W-4 instructions within 30 days.
• Note: Employers are not required to send W-4s to the IRS unless specifically requested.

Form W-9: Request for Taxpayer Identification Number

Before paying an independent contractor, the employer collects Form W-9 to get the contractor’s name, address, and Taxpayer Identification Number (TIN). This information is required for year-end 1099-NEC filing.

• Who Handles It: The contractor completes it; the employer collects it and keeps it on file.
• When: Before the first payment. Do not wait until January. If the contractor doesn’t provide a W-9, the employer must withhold backup withholding (24%) from payments.
• Note: W-9s are not filed with the IRS. They are kept by the employer for use in 1099 preparation.

Year-End Reporting Forms: What Employers Distribute and File

Year-end reporting forms report the prior year’s wages and tax information to employees, contractors, and the IRS. All of these forms have the same core deadline: January 31. If January 31 falls on a weekend, as it does in 2027, the deadline is extended to the following Monday.

Form W-2: Wage and Tax Statement

Form W-2 is the annual wage and tax statement every employer must provide to each W-2 employee and to the Social Security Administration (SSA). It shows total wages paid and all taxes withheld for the year.

• Who Handles It: The employer furnishes copies to employees and files copies with the SSA.
• Deadline: January 31 for both employee copies and SSA filing.
• Note: Employers must issue a W-2 to every employee who was paid wages in the prior year, even if the employee no longer works for the company.

For more information about Form W-2 and related IRS requirements, read our guide: What You Need to Know About Sending W-2s Electronically Under New IRS Regulations.

Form W-3: Transmittal of Wage and Tax Statements

Form W-3 summarizes all W-2s filed with the Social Security Administration. It is the cover sheet that accompanies the entire W-2 filing, showing totals across all employees.

• Who Files It: The employer. When e-filing W-2s through SSA Business Services Online, W-3 data is generated automatically.
• Deadline: January 31, the same as Form W-2.
• Note: The W-3 totals must exactly match the sum of all individual W-2s. Discrepancies trigger IRS notices.

Form 1095-C / 1095-B: ACA Health Coverage Reporting

These forms report health coverage offered to employees under the Affordable Care Act. Applicable Large Employers (ALEs) with 50 or more full-time equivalent employees must file Form 1095-C; smaller employers who offer self-insured coverage use Form 1095-B.

• Who Handles It: The employer furnishes copies to employees and files with the IRS.
• Deadline: January 31 for employee copies; February 28 (paper) or March 31 (electronic) for IRS filing.
• Note: Only ALEs are subject to the ACA employer mandate and required to file 1095-C. Confirm your ALE status before determining which form applies.

Nonemployee Compensation Reporting: 1099 Forms

Employers use 1099 forms to report payments made to individuals or entities that are not employees. The 1099 is the contractor and vendor equivalent of the W-2. Use the information collected on the W-9 to complete the contractor’s name, address, and Taxpayer Identification Number (TIN) for the 1099.

When preparing 1099 forms, it is critical to correctly classify workers as either employees or contractors. If the IRS later determines a contractor should have been classified as an employee, the employer may owe back taxes, penalties, and interest on the missed payroll taxes.

Form 1099-NEC: Nonemployee Compensation

Form 1099-NEC reports payments made to independent contractors, freelancers, and self-employed service providers during the calendar year. Beginning in tax year 2026, the minimum reporting threshold increased from $600 to $2,000, and will be adjusted for inflation each year beginning in 2027.

• Who Files It: The employer distributes copies to contractors and files with the IRS.
• Deadline: January 31 for both contractor copies and IRS filing.
• Note: Collect Form W-9 from every contractor before making the first payment. Do not wait until year-end when you need the 1099 information.

Form 1099-MISC: Miscellaneous Information

Form 1099-MISC reports other types of non-wage payments, including rent paid to a landlord, prizes and awards, medical and health care payments, and certain legal settlements.

The most common 1099-MISC error is using it for contractor payments. Since 2020, contractor payments are reported on 1099-NEC, not 1099-MISC.

• Who Files It: The employer or business making the qualifying payment.
• Deadline: January 31 for copies provided to recipients; February 28 (paper) or March 31 (electronic) for IRS filing.
• Exception: February 15 is the deadline for Box 8 (substitute payments) and Box 10 (gross proceeds to attorneys).

Quarterly and Annual Tax Filing Forms

Employers file three core IRS forms to stay compliant on payroll and unemployment taxes: Form 941, Form 940, and Form 944. Most businesses file Form 941 quarterly to report withheld income and FICA taxes. Form 940 is filed annually to cover federal unemployment tax (FUTA) obligations. Smaller employers with an annual payroll tax liability of $1,000 or less may be eligible to file Form 944 once a year (instead of Form 941), but only after receiving approval from the IRS.

Form 941: Employer’s Quarterly Federal Tax Return

Form 941 reports the federal income tax, Social Security tax, and Medicare tax withheld from employee wages each quarter, along with the employer’s matching share of Social Security and Medicare.

• Who Files It: Any business that withholds federal income tax or pays wages subject to FICA taxes, which includes most employers.
• Deadline: Q1 (January–March) due April 30; Q2 (April–June) due July 31; Q3 (July–September) due October 31; Q4 (October–December) due January 31.
• Note: Form 941 is separate from tax deposits, which are deposited throughout the quarter via EFTPS on a monthly or semi-weekly schedule. Form 941 is the quarterly reconciliation of those deposits.

Form 944: Employer’s Annual Federal Tax Return

Form 944 gives very small employers the option of paying federal taxes annually instead of quarterly. It covers the same taxes as Form 941 (federal income, Social Security, Medicare).

• Who Files It: Small employers who pay $1,000 or less in annual federal payroll taxes and who have been notified by the IRS that they qualify. Employers cannot self-select Form 944 without IRS authorization.
• Deadline: January 31 for the prior year.
• Note: If you receive an IRS notice to file Form 944, do not also file Form 941 for the same year.

Form 940: Employer’s Annual Federal Unemployment Tax Return

Form 940 reports the employer’s federal unemployment tax (FUTA) liability for the year. FUTA is paid entirely by the employer and is not withheld from employee wages.

• Who Files It: Employers who paid $1,500 or more in wages in any calendar quarter, or who had at least one employee for any part of a day in 20 or more different weeks during the year.
• Deadline: January 31 (extended to February 10 if all FUTA deposits were made on time).
• Note: FUTA deposits are required quarterly if accumulated liability exceeds $500. The annual Form 940 reconciles those deposits.

Employer Tax Form Compliance Calendar

Meeting tax form requirements and deadlines can be complex and can lead to payroll mistakes. The calendar below can help you stay compliant by mapping all 11 forms to their due dates month by month. Use it as your at-a-glance reference for meeting every deadline. Remember, deadlines that fall on a weekend or holiday are generally extended to the next business day.

Note: The IRS determines your EFTPS deposit schedule annually based on your lookback period tax liability. Confirm your schedule each year rather than assuming last year's schedule still applies. annually based on your lookback period tax liability. Confirm your schedule each year rather than assuming last year's schedule still applies.