IRS Employee Tax Forms - A Checklist for Small Businesses

Sep 19, 2026

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A tax-focused checklist for small businesses covering key IRS employee and worker tax forms and their filing requirements. It explains which forms to complete, what information each form reports, and the critical due dates for calendar-year entities. The checklist includes Employment Eligibility Verification (I-9), Wage and Tax Statement (W-2), transmittal requirements to the Social Security Administration, nonemployee compensation (1099-NEC), and miscellaneous income reporting (1099-MISC), plus related FUTA and federal tax return schedules.

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Employee and worker tax forms

Employment Eligibility Verification (I-9)

Wage and Tax Statement (W-2)

Transmittal of Wage and Tax Statements

Nonemployee Compensation (1099-NEC)

Miscellaneous Income (1099-MISC)

Employer tax return references and due dates

IRS EMPLOYEE TAX FORMS: A CHECKLIST FOR SMALL BUSINESSES Small businesses and their owners have unique tax needs. Fortunately, IRS filing requirements are manageable if you break them down by category. EMPLOYEE AND WORKER TAX FORMS | TAX FORM

FILE THIS TAX FORM TO MORE ABOUT THIS TAX FORM
DUE DATE
(for calendar-year entities) | | | | | --- | --- | --- | --- | | Employment Eligibility Verification | Verify the identity of your employees. | Complete an I-9 for each employee. Retain this form for three years after the date of hire or one year after employment is terminated, whichever is later. | Employee must complete Section 1 no later than the first day of employment. Employer must complete Section 2 within three business days of the employee’s first day of employment. | | Wage and Tax Statement | Report wages, Social Security, Medicare tax, and income tax withheld for each employee. | A W-2 must be filed for almost every employee, even if they are related to you. | January 31
Extensions are granted only in extreme circumstances. | | Transmittal of Wage and Tax Statements | Summarize and transmit copies of Forms W-2 . | This summary should be sent along with copies of all Forms W-2 to the Social Security Administration. | January 31
Extensions are granted only in extreme circumstances. | | Nonemployee
Compensation | Report payments you made to someone who was not an employee. | Furnish a Form 1099-NEC to each person you paid at least $600 to perform services for your business who is not an employee, including payments to attorneys. | January 31
An extension may be available under certain hardship conditions. | | Miscellaneous Income | Report payments you made to someone who was not an employee and whose payment was not reported on Form 1099-NEC. | Furnish a Form 1099-MISC to each person you paid at least $10 in royalties, or at least $600 in rents, prizes, awards, medical payments, crop insurance proceeds, or other miscellaneous payments that will be considered income to the recipient. | You are required to furnish the payee statements by January 31 and file with the IRS by February 28 (March 31, if filing electronically) . | [CRIadv.com](CRIadv.com) Page 1 of 2 IRS EMPLOYEE TAX FORMS: A CHECKLIST FOR SMALL BUSINESSES | Employer’s Annual Federal Unemployment (FUTA) Tax Return
Employer’s Quarterly Federal Tax Return
Annual Return and Report of Employee Benefit Plans | Report annual federal unemployment tax.
Report and remit quarterly Social Security, Medicare tax, and income tax withheld for each employee.
Report information about qualified retirement plans that are sponsored by your business. | Most employers, as well as those who pay at least $1,000 in wages toa household employee, are required to file this form.
File this form if you withheld income or payroll taxes other than backup withholding or income tax withholding on nonpayroll payments like pensions or annuities. You must file a Form 941 each quarter even if you have no payroll to report.
This form reports information about work-sponsored retirement plans as required by the Employee Retirement Income Security Act of 1974 (ERISA) . | | --- | --- | --- | TAX FORM FILE THIS TAX FORM TO MORE ABOUT THIS TAX FORM DUE DATE (for calendar-year entities) January 31 Or February 10 if you deposited all FUTA tax timely throughout the year. -April 30 -July 31 -October 31 -January 31 (of the following year) - If you’ve made timely tax deposits, the due date is extended until the 10th of the following month. July 31 The due date is the last day of the 7th month following the plan’s yearend. Request a 2.5 month extension using Form 5558. †This is not a CPA firm. *Assurance, attest, and audit services provided by Carr, Riggs & Ingram, L. L.C. “Carr, Riggs & Ingram” and “CRI” are the brand names under which Carr, Riggs & Ingram, L. L.C. * (“CRI CPA*”), CRI Advisors, LLC†(“CRI Advisor

FAQs

What payments require 1099-NEC or 1099-MISC instead of W-2?

1099-NEC is used for payments to nonemployees for services where amounts reach at least $600, including payments to attorneys. 1099-MISC is used for other nonemployee payments not reported on 1099-NEC, including royalties and rents at the stated thresholds.

Sep 19, 2026

Upload by Kurz