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As mandated by the Internal Revenue Service, every individual who is required for U.S. tax purposes to have a U.S. Taxpayer Identification Number, but who is ineligible for a Social Security number, must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, to the income tax return for which the Individual Taxpayer Identification Number is needed.
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As mandated by the Internal Revenue Service, income payers who pay independent contractors at least $600 a year for services rendered to their trade or business may solicit independent contractors' Taxpayer Identification Numbers (TINs), or request that independent contractors certify that their TINs are correct, by asking the independent contractors to complete Form W-9, Request for Taxpayer Identification Number and Certification.
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As mandated by the Internal Revenue Service, every employer located in Puerto Rico that pays wages subject to Social Security and Medicare taxes files Form 941-PR, Planilla para la Declaracion Federal TRIMESTRAL del Patrono, on a quarterly basis.
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As mandated by the Internal Revenue Service, every employer that withholds taxes from employees' pay must establish a business account with the Internal Revenue Service by filing Form SS-4, Application for Employer Identification Number.
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As mandated by the Internal Revenue Service, employers must file Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, to report distributions made from such savings accounts.
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As mandated by the Internal Revenue Service, every employer that is organized as a corporation that transfers stock to any person upon the exercise of an incentive stock option must file Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), on an annual basis.
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As mandated by the Internal Revenue Service, every employer that is organized as a corporation, and that records or has its agent record the first transfer of legal title to shares of stock acquired by employees upon the exercise of options granted under an employee stock purchase plan must file Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c), on an annual basis.
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As mandated by the Internal Revenue Service, every trustee or custodian of health savings accounts, Archer medical savings accounts (MSAs), or Medicare Advantage MSAs must file Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, on an annual basis.
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As mandated by the Internal Revenue Service, every employer that requests an abatement of interest or assessed penalties, or a FUTA abatement, must file Form 843, Claim for Refund and Request for Abatement.
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As mandated by the Internal Revenue Service, every employer that is required to file annual information returns electronically, but that cannot file electronically, must file Form 8508, Application for a Waiver From Electronic Filing of Information Returns.