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- Letters and Forms
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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- Letters and Forms
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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- Letters and Forms
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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- Letters and Forms
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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- Type:
- Letters and Forms
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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- Type:
- Letters and Forms
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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- Type:
- Letters and Forms
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.
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- Letters and Forms
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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- Type:
- FAQs
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- Type:
- Employment Law Guide
In-depth review of the spectrum of Ohio employment law requirements HR must follow with respect to taxation of employee compensation.