The IRS

Policies

Many of these forms can be downloaded in PDF format from the IRS web site: www.irs.ustreas.gov

I-9

The form which confirms a person’s eligibility for employment.

SS-4

Used to obtain an Employer Identification Number.

W-2

You give this to your employees, who use it in filing their tax returns. You must give it to employees by January 31. It tells how much compensation the employee received during the past year, and how much was withheld for various taxes. Copies go to the state and federal government.

W-2c

Corrects mistakes on a W2 you already filed.

W-3

Send a W3 form, along with a copy of the W2 of each employee, to the Social Security Administration by February 28. Don’t send money with a W3.

W-3c

Should accompany W2c forms to the Social Security Administration.

W-4

States the amount of money to be withheld from an employee’s paycheck for income tax purposes. It is required of all non-ministerial employees, whether fulltime or part-time. This does not need to be done annually, except in two circumstances:

1. You want to change the amount to be withheld (as stated on the most current W-4). Such changes can be made anytime during the year.

2. You put "exempt" on a previous W-4 for withholding. If you declare yourself exempt from withholding, you must complete a W-4 every year by February 15.

W-7

Used to obtain an Individual Taxpayer Identification Number. This is for persons who don’t qualify for a Social Security Number, but who still must file US tax returns.

1096

Summary form to which all 1099 forms are attached. Must be submitted to the IRS by February 28.

1099

The form you give independent contractors which details how much you paid them during the year (the counterpart of the W-2 for employees).

8109

Use this form, also called a deposit coupon, to pay the IRS any taxes covered by Form 941, Schedule A, and Form 990-T. The church’s address and EIN (Employer’s Identification Number) will be preprinted on the coupon.

8109-B

If you’re new and don’t yet have your preprinted deposit coupons, or you reordered coupons but haven’t received them yet--use this form to pay the IRS.

1040

The personal income tax form most people use each year (due April 15).

1040ES

The form ministers usually use to pay quarterly income tax and Social Security.

941

The form used to summarize payroll information to the IRS each quarter.

If you download them in PDF format, and get a copy of the free Adobe Acrobat Reader (www.adobe.com) you can print them off nicely.