New and draft forms, instructions and publications on IRS.gov
- Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
- Form 940 (Schedule A), Multi-State Employer and Credit Reduction Information
- Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund
- Form 943, Employer's Annual Federal Tax Return for Agricultural Employees
- Form 944, Employer's Annual Federal Tax Return
- Form W-4P, Withholding Certificate for Pension or Annuity Payments
- Form 941, Employer's Quarterly Federal Tax Return
- Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam,
- the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
- Inst 940, Instructions for Form 940, Employer's Annual Federal Unemployment
- (FUTA) Tax Return
- Inst 941-X, Instructions for Form 941-X, Adjusted Employer's Quarterly Federal
- Tax Return or Claim for Refund
- Inst 943, Instructions for Form 943, Employer's Annual Federal Tax Return for
- Agricultural Employees
- Inst 944, Instructions for Form 944, Employer's Annual Federal Tax Return
- Pub 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921,
- 3922, 5498, and W-2G
- Pub 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information
- Returns for Software Developers and Transmitters
- Pub 5258, Affordable Care Act (ACA) Information Returns (AIR) Submission
- Composition and Reference Guide
- Pub 15, Circular E, Employer's Tax Guide
- Pub 15-T, Federal Income Tax Withholding Methods
- Pub 51, Circular A, Agricultural Employer's Tax Guide
Here is a video tax tip from the IRS:
The Newsroom Topics
Issue Number: Tax Tip 2020-173
Small businesses should make sure to use the right form when filing employment tax returns
The IRS advises small business owners to review the rules for filing two commonly used employment tax returns. The two forms are:
These two forms are not interchangeable. A small business files one or the other. The employer should never flip-flop between the two forms on their own and should always file according to their designated filing requirement.
Here are some more details about these two forms.
Form 941, Employer's Quarterly Federal Tax Return
Form 944, Employer's Annual Federal Tax Return
If a taxpayer is not sure which form they should file, they can call the IRS at 800-829-4933 or 267-941-1000.
The Newsroom Topics
Issue Number: Tax Tip 2020-174
How people can give back by becoming an IRS-certified volunteer
The IRS and its community partners are looking for people around the country to become IRS-certified volunteers for the upcoming tax season.
New processes make volunteering safe and easy To keep everyone safe, potential volunteers can tune in virtually to learn more about the programs, ask questions and find out which volunteer role is right for them.
Some volunteer sites will offer virtual help to taxpayers in place of face-to-face assistance. This allows volunteers to help taxpayers complete their tax returns over the phone or online. Other volunteers will conduct a virtual quality review with the taxpayer before e-filing their tax return.
While virtual volunteering will be an option this tax season, some VITA and TCE sites will still offer in-person free tax help. Safety and social distancing will be emphasized during face-to-face interactions.
There are many available volunteer roles:
Other benefits of volunteering include:
People can sign up through the Volunteer Income Tax Assistance program by visiting the sign-up page on IRS.gov. Shortly after signing up, interested participants will receive an invite to attend a virtual orientation.
IRS YouTube Video: Volunteer Income Tax Assistance Recruitment