Exempt Employer’s Tool Kit
The IRS has included on its website an “Exempt Employer’s Tool Kit.” The tool kit includes a variety of documents that employers who are tax-exempt might need in order to comply with federal tax laws, including the following:
|
Form |
Discussion |
| SS-4, Application for Employer Identification Number (with instructions) | See Employer Identification Numbers, for an explanation of why tax-exempt organizations need EINs, and how to obtain them. |
| W-2, Wage and Tax Statement (with instructions) | This form must be issued to recipients of wages, and copies filed with the IRS. |
| W-3, Transmittal of Wage and Tax Statements (with instructions) | This form is used to transmit Forms W-2 to the IRS. |
| W-4, Employee’s Withholding Allowance Certificate | This form must be furnished to each employee upon hiring, to determine correct withholding. An employee may submit a new certificate at any time. |
| W-9, Request for Taxpayer Identification Number and Certification (with instructions) | This form is furnished to a person who receives a payment from an organization, to verify the recipient’s taxpayer identification number. |
| 941, Employer’s Quarterly Federal Tax Return (with instructions) | This form must be filed each quarter by an employer, including an exempt organization, who pays wages during the quarter. |
| 944, Employer’s Annual Federal Tax Return (with instructions) | This form may be filed by certain employers with small payrolls who have been notified by the IRS that they can file on an annual basis, instead of filing Form 941 quarterly. |
| 945, Annual Income Tax Withholding Return (with instructions) | This form must be filed to report withholding on payments other than wages. Examples of such payments are pensions, annuities, and individual retirement accounts. |
| 1099-MISC, Miscellaneous Income (with instructions) | Must be filed by a payer who makes certain payments for services to recipients who are not employees. |
| 1096, Annual Summary and Transmittal of U.S. Information Returns | Used to transmit Forms 1099-MISC to the IRS. |
| I-9, Employment Eligibility Verification | Required for all newly-hired employees. This form can be obtained from U.S. Citizenship and Immigration Services. |
For more information about employer responsibilities, visit the web page for Employment Taxes for Exempt Organizations. This page includes information about employment tax exemptions and exclusions for exempt organizations.
You may also want to consult the following publications:
| Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities [link when available] |
|
Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations [link when available] |
| Publication 1828, Tax Guide for Churches and Religious Organizations |
| Publication 15-A, Employer’s Supplemental Tax Gide |
|
Publication 15-B, Employer’s Guide to Fringe Benefits
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DAB
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