Paying your team isn’t all sunshine and dollar signs.
In addition to filling up all those bank accounts, you’re also responsible for filling out a menagerie of payroll forms that frankly, kind of all look the same.
We surfaced the top payroll forms you’ll need most often while running a company.
The top payroll forms you need: Federal edition
1. Form I-9
This form, officially titled Employment Eligibility Verification, verifies your employees’ identities and whether they’re legally able to work in this country. You’re required to complete an I-9 form for every employee, regardless of their citizen status. Both you and your employees need to complete the form.
Remember to hold on to a copy and its attachments in case they’re ever requested by the government. The rule of thumb is to keep a copy for either three years after the date of hire or one year after the date employment ended, whichever timeframe is longer.
2. Form W-2
The W-2 form is used to report your team’s annual compensation and payroll taxes withheld. It tallies up all the earnings, deductions, and withholdings for each of your employees every calendar year.
You’re responsible for giving each employee a copy of the form at the end of the year, and then sending it to the Social Security Administration by January 31st. Depending on your state, you may also be required to file state copies for your employees.
3. Form W-4
The W-4 is how your employees tell you how much federal income tax to withhold from their paychecks. Since the 2020 redesign, it no longer uses withholding allowances. Instead, it asks about filing status, multiple jobs, dependents, and any extra withholding.
It’s a good idea for your team to fill out a new form any time there’s a change in their personal or financial situation, such as marriage, a new child, or a second job. Be sure to store copies in case the W-4 is requested by the IRS.
Need more on the W-4? Here’s your guide to the W-4 form.
4. Form W-9
Think only your employees get forms? Don’t worry, independent contractors aren’t left in the dust. Your contractor completes the Form W-9 to provide you with their correct tax ID number, so you can report how much you pay them. Similar to the W-4, you should keep copies of the W-9 for at least a few years.
5. Form 940
FUTA stands for the Federal Unemployment Tax Act, and Form 940, the Employer’s Annual Federal Unemployment (FUTA) Tax Return, is what reports these tax payments to the IRS. What exactly are these taxes?
FUTA and state unemployment tax payments are funds collected from employers that give extra compensation to workers who have recently lost their jobs. Remember, this tax has your company’s name written all over it—you can’t collect FUTA tax from your team’s wages.
6. Form 941
As an employer, you need to file the Form 941, also called the Employer’s Quarterly Federal Tax Return, four times a year. In it, you’ll state how much you withheld in your team’s income tax, Social Security, and Medicare, along with your portion of Social Security and Medicare tax.
Visit your state’s labor law website to see what your state requires on top of the federal requirements.
7. Form 941-X
Spotted an error on a previous 941 form? You can use Form 941-X to correct any mistakes you made. Think of it as white-out in the form of a form.
Need to fix a W-2? That’s Form W-2c (or W-3c for paper filers).
8. Form 1099-NEC
Use this form to report any compensation above $2,000 or more that you’ve made to non-employees. You’ll fill out one 1099-NEC for each contractor. If you file 10 or more information returns in total, you must e-file. The IRS is retiring its FIRE system, so 1099-NEC e-filing now runs through IRIS.
Depending on your state, you may also be required to file state copies of 1099s for your independent contractors. Some states haven’t adopted the $2,000 or more threshold, so check your state’s rules.
Form 1099-MISC is a separate form for non-contractor payments such as rents, royalties, and prizes. Contractor pay goes on the 1099-NEC.
9. Form 1096 (paper filers only)
This is the summary of all the 1099s you’ve filled out on paper. If you file electronically, you don’t need it.
Use the cheat sheet below to see all your due dates in one place.
Other forms worth knowing
Form W-3: The transmittal summary you send with paper W-2s. If you e-file your W-2s, you won’t need it.
Form 944: An annual alternative to Form 941 for very small employers. The IRS will notify you if you qualify.
Form W-2c: The corrected W-2. Use it if you find a mistake after filing.
Form 945: The annual return for non-payroll withholding, such as backup withholding or pension payments. It’s often confused with the 941, which covers payroll withholding.
Form 1095-C: The ACA reporting form for employers with 50 or more full-time-equivalent employees. Check the IRS instructions for current deadlines.
Form 943: The annual return for agricultural employers.
State forms: Many states have their own withholding certificates, quarterly unemployment tax returns, and new-hire reporting requirements.
Due dates for payroll tax forms
If a due date falls on a weekend or federal holiday, it moves to the next business day. For example, January 31st, 2027 is a Sunday, so those deadlines move to Monday, February 1st.
Form I-9: Immediately upon hiring a new employee
Form W-2: January 31st (paper or electronic)
Form W-3: January 31st, with paper W-2s
Form W-4: Immediately upon hiring a new employee
Form W-9: Immediately upon hiring a contractor
Form 940: January 31st (February 10th if all FUTA deposits were made on time)
Form 941: By April 30th, July 31st, October 31st, and January 31st, for the fourth quarter of the previous calendar year (next business day if the date falls on a weekend or holiday; Q3 2026 is November 2nd)
Form 944: January 31st
Form 941-X: ASAP, if you make a mistake on Form 941
Form 1099-NEC: January 31st
Form 1096: January 31st (paper filers only)
More detailed information about IRS form deadlines can be found here.
There are also state payroll tax forms you’ll need to monitor, so be sure to follow up on your state’s requirements.
Sure, forms aren’t the most fun to fill out, but they’re necessary to protect your business, employees, and to stay compliant. Save this page and come back to it whenever you need a refresher on your payroll taxes.
FAQs
What is the penalty for filing payroll tax forms late?
The IRS charges 5% of the unpaid tax for each month a Form 941 is late, up to 25%, plus interest. Late W-2s and 1099s carry separate per-form penalties that grow the longer you wait, and they can apply to both the IRS and recipient copies. Filing on time, even if you can’t pay in full, reduces the total.
What’s the difference between a W-2 and a 1099?
A W-2 reports wages you paid an employee and the taxes you withheld. A 1099-NEC reports payments to an independent contractor, with no withholding. Which form you issue depends on how the worker is legally classified, not what you call them. If you’re unsure, check the IRS’s worker classification guidelines before you pay them.
How long do I need to keep payroll tax records?
Keep employment tax records for at least four years after the tax is due or paid, whichever is later. Form I-9s follow a separate rule: three years after the hire date or one year after employment ends, whichever is longer. Some states require longer retention, and an open audit or claim can extend it.
Can payroll software file any payroll tax forms for me?
Yes. Many payroll providers calculate, file, and pay employment taxes for you, including Forms 941 and 940, W-2s, and 1099s. You’re still responsible for accurate employee information and timely deposits. Confirm which forms and states your provider covers, since some forms, such as the I-9 or 1095-C, may need separate handling.
What happens if an employee doesn't give me a Form W-4?
If an employee doesn't turn in a W-4, you generally withhold federal income tax as if they were single, with no other adjustments. Ask for the form as soon as possible and update the withholding once you receive it.
What if a contractor doesn't give me a Form W-9?
Ask again in writing and keep a record of your requests. If a contractor never provides a taxpayer ID, you may be required to withhold backup withholding, currently 24%, from their payments and send it to the IRS.
Do I have to e-file W-2s and 1099s?
If you file 10 or more information returns in total in a year, you generally must e-file them. Fewer than that, you can file on paper, along with the summary forms (W-3 or 1096). Many payroll providers e-file for you.
