As mandated by the Internal Revenue Service, every employer that withholds $1,000 or less a year in federal income and FICA taxes from employees' pay may file Form 944, Employer's Annual Federal Tax Return, on an annual basis.
As mandated by the Internal Revenue Service, every employer that withholds income taxes from nonpayroll payments (e.g., pension payments) must file Form 945, Annual Return of Withheld Federal Income Tax, on an annual basis.
As mandated by the Internal Revenue Service, every U.S. citizen who works abroad may file Form 673, Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911, with their employer to exclude from U.S. income tax withholding all or a part of the wages paid for services performed outside the U.S.
As mandated by the Internal Revenue Service, every withholding agent who has control, custody, or receipt of amounts subject to withholding files Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding on an annual basis.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.