As mandated by the Internal Revenue Service, employers that need to correct errors on a previously filed Form 941 must file Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund.
As mandated by the IRS, payers must report certain payments made in the course of trade or business on Form 1099-MISC, Miscellaneous Information, with the IRS.
As mandated by the Internal Reveue Service, every employer that made a designated distribution, or is treated as having made a distribution, of at least $10 from a pension plan or profit-sharing plan must file Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., 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.