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.
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.
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.
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.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.