A Guide to Payroll Forms for Employers

What payroll tax forms do you need to know about?

Payroll tax forms are a core part of running a compliant business, but it’s not always obvious which ones apply to you or how often they’re required. While the best online payroll services can automate many of these filings and reduce the risk of errors, employers still need to understand which forms they’re responsible for and when they’re due.

“Payroll forms are how employers communicate with tax agencies like the IRS and state tax agencies,” explained Samantha Reynolds, director of sales operations at Helpside, a PEO and HR outsourcing company. “They are used to show that you have withheld the proper amount of taxes and Social Security/Medicare contributions from your employees’ paychecks.”

Common payroll tax forms and filing timelines

The chart below outlines the most common payroll tax forms and their typical filing timelines.

Important: IRS payroll tax deadlines can shift when they fall on a weekend or federal holiday. Always confirm current-year due dates with the IRS or your payroll provider.

Not every employer is required to file every form listed above. Which forms apply to your business depends on factors like employee numbers, worker classifications and how you run payroll.

Below, we break down the most common payroll forms, explain when each one is required and highlight what employers need to know to file them correctly.

1. Form 941

Form 941, the Employer’s Quarterly Federal Tax Return, reports the number of employees you have, their wages and taxable tips, and the federal income taxes you withheld. Social Security and Medicare taxes, sick pay, and any quarterly adjustments are also documented on this form.

Most employers must file Form 941 unless they have already submitted a final return, are a seasonal employer, or only employ farm or household workers. 

Form 941 is filed quarterly. For employers filing in 2026, the deadlines are:

• April 30, 2026
• July 31, 2026
• October 31, 2026
• February 1, 2027 (January 31 falls on a Sunday)

2. Form 944

Very small businesses sometimes use Form 944, the Employer’s Annual Federal Tax Return, instead of Form 941. This form is designed for employers with $1,000 or less in total annual liability for Social Security, Medicare and federal income taxes.

To file Form 944, you must receive written notification from the IRS authorizing you to use it. Employers can’t choose this form on their own.

Unlike Form 941, which is filed quarterly, Form 944 is filed once per year, which can simplify payroll tax reporting for eligible businesses.

Due date: January 31

3. Form 940

Form 940, the Employer’s Annual Federal Unemployment Tax Return, is used to report federal unemployment taxes under the Federal Unemployment Tax Act (FUTA). These taxes help fund unemployment benefits for workers who have lost their jobs.

Your business generally must pay FUTA taxes if you paid $1,500 or more in wages in any calendar quarter during the current or previous year. While FUTA taxes may be paid quarterly, the tax is reported once per year on Form 940.

Note: Employers in credit reduction jurisdictions may pay higher FUTA tax if their state has outstanding federal unemployment insurance loans. Check the IRS website each year to see whether your state is affected.

Due date: January 31

Form W-2, the Wage and Tax Statement, is one of the most widely used payroll tax forms. Employers must provide a W-2 to each employee at the end of the year. It reports an employee’s annual compensation and federal, state and other payroll tax withholdings.

Employers do not issue W-2s to independent contractors. Instead, contractors receive Form 1099, which is covered below.

“Most of us are familiar with the classic W-2, which is used for every employee in the U.S. The Wage and Tax Statement form shows the employee’s pay and how much was withheld for federal and state taxes and contributions to Social Security, Medicare and FICA,” said Reynolds.

According to the Social Security Administration, the Social Security wage base was $176,100 for the 2025 tax year and increased to $184,500 for 2026.

Important: As of tax year 2024, businesses filing 10 or more information returns in aggregate must file them electronically. This threshold applies across all information return types.

Due date: January 31

5. Form W-3

Form W-3, the Transmittal of Wage and Tax Statements, is a summary form that accompanies your W-2 filings. It consolidates the information from all W-2s you issue. For example, a single W-3 can summarize data from multiple employee W-2 forms.

The W-3 reports total earnings, Social Security and Medicare wages, federal income wages, and the total taxes withheld. Employers do not provide W-3 forms to employees. Instead, the W-3 is submitted to the Social Security Administration along with copies of all W-2s.

Due date: January 31

6. Form 1095-B

Form 1095-B is used by employers or insurers that provide health coverage meeting the Affordable Care Act’s definition of minimum essential coverage. The form reports the type of health insurance provided, whether dependents are covered, and the months of coverage during the prior year.

Employees may use Form 1095-B for their records and to verify that they had qualifying health coverage during the year. If your business has at least 50 full-time employees and is considered an “applicable large employer” under the ACA, you would generally file Form 1095-C instead.

Due date: January 31

7. Form 1094-B

Form 1094-B, the Transmittal of Health Coverage Information Returns, is a summary form that accompanies Form 1095-B. It reports the total number of 1095-B forms you’re submitting and provides the IRS with your business contact information in case questions arise.

Employers do not provide Form 1094-B to employees. Instead, it is submitted to the IRS along with the associated 1095-B forms. Businesses classified as “applicable large employers” under the Affordable Care Act generally file Form 1094-C instead.

Due date: February 28 (paper); March 31 (electronic)

8. Form I-9

Form I-9 is used to verify an employee’s identity and authorization to work in the United States. Employers must include the form as part of the onboarding process for all new hires, including U.S. citizens and noncitizens.

Employees complete their portion of Form I-9 by attesting to their work authorization and presenting acceptable documentation, such as a passport or a combination of identity and work authorization documents. Employers must review the documents to confirm they reasonably appear genuine and relate to the employee. The completed form must be kept on file in case of a government inspection or an audit by Immigration and Customs Enforcement (ICE).

According to U.S. Citizenship and Immigration Services (USCIS), employees must complete Section 1 of Form I-9 no later than their first day of work for pay, and employers must complete Section 2 within three business days of the employee’s start date. For example, if an employee begins work on a Tuesday, Section 2 must be completed by Friday.

Note: USCIS periodically updates Form I-9. Employers should always use the most current edition available (currently the January 20, 2025 version); completing I-9s on expired versions can lead to compliance issues. 

Due date: Section 1 by the employee’s first day of work; Section 2 within three business days of the hire date

9. Form W-9

Form W-9 is used to collect tax information from independent contractors and other payees. Businesses request this form to obtain the contractor’s legal name, address and taxpayer identification number.

If a business pays an independent contractor $600 or more during a tax year, those payments are generally reported to the IRS on Form 1099-NEC (see below). Form W-9 itself is not filed with the IRS. Instead, it is kept on file by the business for reporting and backup withholding purposes.

Because Form W-9 is not submitted, it does not have a formal filing deadline. However, businesses should request a completed W-9 before issuing payment to a contractor.

Due date: Before payment is made to the contractor

10. Form 1099-MISC

Form 1099-MISC is used to report certain types of miscellaneous income paid to individuals or businesses, such as rent, royalties, prizes and awards, attorney fees, and certain healthcare payments.

Form 1099-MISC is not used to report payments to independent contractors or freelancers. Compensation for nonemployee services is reported separately on Form 1099-NEC.

Due date: January 31 to the recipient; February 28 (paper); March 31 (electronic)

11. Form 1099-NEC

Form 1099-NEC is used to report $600 or more paid to a self-employed individual, freelancer or independent contractor for services provided to your business. This includes fees, commissions, prizes and awards, and other compensation for nonemployee services.

Form 1099-NEC was reintroduced for the 2020 tax year to separate nonemployee compensation from Form 1099-MISC.

Due date: January 31

12. Form W-4

Form W-4, the Employee’s Withholding Certificate, must be provided to all new hires. Employees should complete the form on or before their first day of work. Form W-4 gives employers the information needed to calculate federal income tax withholding and helps ensure payroll is processed accurately.

Employers keep Form W-4 on file and use it when preparing employees’ W-2 forms. The form is not sent to the IRS.

Due date: On or before an employee’s first day of work; February 15 for employees claiming exempt status

13. Form 8027

Form 8027, the Employer’s Annual Information Return of Tip Income and Allocated Tips, applies to certain food and beverage establishments where tipping is customary. It is required for businesses that employ more than 10 employees on a typical business day and operate in industries such as restaurants and bars.

The form reports total tip income received by employees and compares it to gross receipts. If reported tips fall below IRS thresholds for the size and type of business, employers may be required to allocate additional tips to employees. Form 8027 is used to calculate and report those allocated amounts.

Due date: February 28 (paper); March 31 (electronic)

Tips to avoid common payroll mistakes

There’s no shame in asking for help. If you’re unsure how to set up payroll or want to avoid navigating payroll regulations on your own, consider using a payroll service or hiring an accountant. Paying for expert help upfront is often less expensive than fixing filing errors or dealing with penalties later.

Here are some practical ways to reduce common payroll mistakes:

• Pay attention to tax payment and filing deadlines. Depending on your business and deposit schedule, payroll taxes may be due monthly, quarterly or annually. Missing a payment or filing deadline can trigger penalties and interest, even if the underlying tax amount is correct.
• Calculate overtime accurately. Overtime rules can differ between federal and state jurisdictions. In most cases, the law that provides the greater benefit to the employee applies. Review your state’s wage and hour rules regularly to ensure compliance, especially if you operate in more than one state.
• Classify workers correctly. Misclassifying employees as independent contractors, or the reverse, can lead to incorrect tax filings and back taxes. 
• Formalize your payroll processing schedule. Rushing payroll increases the risk of data entry mistakes. Set aside dedicated time to review hours, wages and deductions before processing payroll and issuing payments. A consistent review process helps prevent underpayments or overpayments and reduces the need for retroactive corrections.
• Invest in your payroll process. It can be tempting to cut corners on payroll, especially for newer businesses watching their budgets. However, payroll mistakes can become costly quickly. “Legal and financial consequences to your employees, your business and its reputation as an employer are too dire to take risks by incorrectly filing payroll forms,” Reynolds cautioned.

Anna Baluch contributed to this article. Source interviews were conducted for a previous version of this article.