As mandated by the Internal Revenue Service, employers that must correct a previously filed Form W-2 must file Form W-2c, Corrected Wage and Tax Statement, with the Social Security Administration.
As mandated by the Internal Revenue Service, pension or annuity recipients file Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, with pension payers to indicate the desired amount to be withheld from the pension or annuity distribution.
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.
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.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.