Federal Employer's Tax Guide

Employer's Tax Guide
2026 Publication 15
Contents
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Publication 15

Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

(Circular E),
Employer’s Tax
Guide

Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

For use in

2026

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
1. Employer Identification Number (EIN) . . . . . . . 13
2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . 14
3. Family Employees . . . . . . . . . . . . . . . . . . . . . . 16
4. Employee’s Social Security Number (SSN) . . . 17
5. Wages and Other Compensation . . . . . . . . . . . 18
6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . 23
8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . 25
9. Withholding From Employees’ Wages . . . . . . . 25
10. Required Notice to Employees About the
Earned Income Credit (EIC) . . . . . . . . . . . . . . 31
11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . 31
12. Filing Forms 941, Form 943, Form 944, or
Form 945 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
13. Reporting Adjustments to Forms 941, Form
943, or Form 944 . . . . . . . . . . . . . . . . . . . . . . 40
14. Federal Unemployment (FUTA) Tax . . . . . . . . 43
15. Special Rules for Various Types of Services
and Payments . . . . . . . . . . . . . . . . . . . . . . . . . 46
16. Third-Party Payer Arrangements . . . . . . . . . . 53
17. Federal Agency Certifying Requirements of
Federal Income Taxes Withheld From U.S.
Government Employees Working in, or
Federal Pension Recipients Residing in,
American Samoa, the CNMI, and Guam . . . . . 54
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 56
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59

Future Developments
For the latest information about developments related to
Pub. 15, such as legislation enacted after it was
published, go to IRS.gov/Pub15.

Get forms and other information faster and easier at:
• IRS.gov (English)
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Dec 15, 2025

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• IRS.gov/Vietnamese (Tiếng Việt)

What’s New
Social security and Medicare taxes for 2026. The rate
of social security tax on taxable wages is 6.2% each for

Publication 15 (2026) Catalog Number 10000W
Department of the Treasury Internal Revenue Service www.irs.gov

the employer and employee. The social security wage
base limit is $184,500.
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2025. There is no wage
base limit for Medicare tax.
Social security and Medicare taxes apply to the wages
of household workers you pay $3,000 or more in cash wages in 2026. Social security and Medicare taxes apply to
election workers who are paid $2,500 or more in cash or
an equivalent form of compensation in 2026.
Permanent extension of individual tax rates. P.L.
119-21, commonly known as the One Big Beautiful Bill
Act, permanently extends the individual income tax rates
enacted by the Tax Cuts and Jobs Act (P.L. 115-97). Employers will continue to use Pub. 15-T, Federal Income Tax
Withholding Methods, to figure federal income tax withholding.
Withholding on supplemental wages. The withholding
rate on supplemental wages remains 22% (37% if supplemental wages paid to an employee during the calendar
year exceed $1 million) because P.L. 119-21 permanently
extended the individual tax rates enacted in P.L. 115-97.
See section 7 for more information about supplemental
wages.
Backup withholding. The backup withholding rate remains 24% because P.L. 119-21 permanently extended
the individual tax rates enacted in P.L. 115-97. For reportable payments made under section 6041(a) or 6041A(a)
that are made in calendar year 2026 and subject to
backup withholding, P.L. 119-21 increases the aggregate
reportable payment threshold from $600 to $2,000. This
threshold will be adjusted for inflation for each calendar
year after 2026. For more information on backup withholding, see Backup withholding, later.
Information reporting threshold increased for certain
payments. For payments made after calendar year 2025,
P.L. 119-21 increases the information reporting (for example, Forms 1099-MISC and Forms 1099-NEC) payment
threshold from $600 to $2,000 in a calendar year for certain payments to persons engaged in a trade or business
and payments for services. The threshold also increases
to $2,000 for wage reporting (Forms W-2, Wage and Tax
Statement) if no federal income, social security, or Medicare tax was withheld. This threshold will be adjusted for
inflation for each calendar year after 2026. For more information, see the General Instructions for Forms W-2 and
W-3 and the General Instructions for Certain Information
Returns.
Withholding on qualified tips. For tax years beginning
after 2024 and ending before 2029, P.L. 119-21 allows
employees and self-employed individuals to deduct up to
$25,000 of qualified tips received in occupations that customarily and regularly received tips on or before December 31, 2024, on their income tax returns. Qualified tips
are cash tips, which include voluntary cash or charged tips
received from customers or, in the case of employees,
through tip-sharing arrangements. Mandatory service
charges added to the bill are not qualified tips. Employers
must use an employee’s updated Form W-4, Employee’s
2

Withholding Certificate, if one is submitted by the employee, and the federal income tax withholding procedures in Pub. 15-T to allow the employee to account for
their expected deduction and receive more money in each
paycheck instead of waiting until filing their income tax return to receive the full benefit of this deduction. Tips are
still generally subject to both the employer share and employee share of social security tax and Medicare tax if the
tips received are $20 or more per month.
Employers and other payers must file information returns (for example, Forms W-2, 1099-MISC, and
1099-NEC) with the Social Security Administration (SSA)
or IRS, as applicable, and furnish statements to tip recipients showing cash tips received and the Treasury Tipped
Occupation Code(s) of the tip recipient. However, the IRS
has provided transition relief to employers and payers for
the tax year 2025 reporting requirements. For more information, see Notice 2025-62, 2025-48 I.R.B. 740, available
at IRS.gov/irb/2025-48_IRB#NOT-2025-62.
Withholding on qualified overtime compensation.
For tax years beginning after 2024 and ending before
2029, P.L. 119-21 allows individuals (employees and other
workers not treated as employees) to deduct up to
$12,500 ($25,000 if married filing jointly) of qualified overtime compensation from their income subject to federal income tax on their income tax returns. Qualified overtime is
compensation that exceeds the regular rate of pay (such
as the “half” portion of time-and-a-half compensation) that
is required to be paid to an individual under section 7 of
the Fair Labor Standards Act (FLSA) of 1938. The FLSA
provides that employers must generally pay covered, nonexempt employees at least one-and-a-half times their regular rate of pay for hours worked over 40 hours per week.
For more information about overtime compensation, go to
dol.gov/agencies/whd/overtime. Employers must use an
employee’s updated Form W-4, if one is submitted by the
employee, and the federal income tax withholding procedures in Pub. 15-T to allow the employee to account for
their expected deduction and receive more money in each
paycheck instead of waiting until filing their income tax return to receive the full benefit of this deduction. Overtime
compensation is still generally subject to both the employer share and employee share of social security tax
and Medicare tax.
Employers and other payers must file information returns (for example, Forms W-2, 1099-MISC, and
1099-NEC) with the SSA or IRS, as applicable, and furnish statements to overtime recipients showing qualified
overtime compensation paid during the year. However, the
IRS has provided transition relief to employers and payers
for the tax year 2025 reporting requirements. For more information, see Notice 2025-62.
Moving expense reimbursement. P.L. 119-21 permanently eliminates the exclusion for qualified moving expense reimbursements from your employee’s income.
However, the exclusion is available in the case of a member of the U.S. Armed Forces on active duty who moves
because of a permanent change of station due to a military order. The exclusion applies only to reimbursement of
moving expenses that the member could deduct if they
had paid or incurred them without reimbursement. See
Publication 15 (2026)

Moving Expenses in Pub. 3, Armed Forces’ Tax Guide, for
the definition of what constitutes a permanent change of
station and to learn which moving expenses are deductible.
P.L. 119-21 also makes the exclusion available to an
employee or new appointee of the intelligence community
(as defined in section 3 of the National Security Act of
1947 (50 U.S.C. 3003)) (other than a member of the
Armed Forces of the United States) who moves pursuant
to a change in assignment which requires relocation. The
exclusion applies only to reimbursement of moving expenses that an intelligence community employee or appointee
could deduct if they had paid or incurred them without reimbursement.
Employer contributions to Trump accounts. P.L.
119-21 allows for a new type of traditional individual retirement account to be established for a child who has not attained age 18 at the end of year the account is established, known as a Trump account. This account has an
annual contribution limit of $5,000 (other than exempt contributions), which will be indexed for inflation after tax year
2027. Beginning July 4, 2026, employers may contribute
up to $2,500 a year, which will be indexed for inflation after
tax year 2027, toward the $5,000 contribution limit to the
Trump account of an employee or of a dependent of an
employee, and the amount will be excluded from the gross
income of the employee if paid pursuant to a Trump account contribution program. For more information about
employer contributions to Trump accounts, see Pub. 15-A,
Employer’s Supplemental Tax Guide.
Direct deposit of employment tax refunds now available. Executive Order (EO) 14247, Modernizing Payments
To and From America’s Bank Account, issued on March
25, 2025, promotes operational efficiency by mandating
the transition to electronic payments for all federal disbursements. Accordingly, the IRS will now issue employment tax return refunds by direct deposit. Direct deposit is
a fast, simple, safe, and secure way to have your refund
deposited automatically to your checking or savings account. Instead of a direct deposit refund, you can still
choose to have your overpayment applied to your next return by checking the appropriate box on your employment
tax return. For more information, see the instructions for
your employment tax return.
Make balance due payments electronically. EO 14247
also promotes operational efficiency by mandating the
transition to electronic payments for all payments made to
the federal government. Therefore, pay your balance due
on your employment tax return electronically. There are
several easy, safe, and secure ways to pay your balance
due electronically. For more information, see the instructions for your employment tax return.
Employment tax return transcripts are now available
electronically. You can now access Form 940, Form 941,
Form 943, Form 944, and Form 945 return transcripts for
tax years 2023 and later using your IRS business tax account. For more information, go to IRS.gov/
BusinessTranscript. To access your IRS business tax account, go to IRS.gov/BusinessAccount.
Publication 15 (2026)

Reminders
Electronic filing of amended employment tax returns.
You can file an amended Form 940, Employer’s Annual
Federal Unemployment (FUTA) Tax Return; Form 941-X,
Adjusted Employer’s QUARTERLY Federal Tax Return or
Claim for Refund; Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or
Claim for Refund; and Form 945-X, Adjusted Annual Return of Withheld Income Tax or Claim for Refund, electronically using Modernized e-File (MeF). At this time, MeF
can’t be used to file Form 944-X, Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund; or Form
CT-1 X, Adjusted Employer’s Annual Railroad Retirement
Tax Return or Claim for Refund. For more information on
electronic filing, go to IRS.gov/EmploymentEfile.
Pub. 15 is for all employers. Pub. 15 is used by all employers, including agricultural employers and employers in
the U.S. territories. Pub. 51, Agricultural Employer’s Tax
Guide; Pub. 80, Federal Tax Guide for Employers in the
U.S. Virgin Islands, Guam, American Samoa, and the
Commonwealth of the Northern Mariana Islands; and Pub.
179, Guía Contributiva Federal para Patronos Puertorriqueños, have been discontinued. If you prefer Pub. 15 in
Spanish, see Pub. 15 (sp).
Unless otherwise noted, references throughout this
publication to Form W-2 include Forms W-2AS, W-2CM,
W-2GU, W-2VI, and Form 499R-2/W-2PR; references to
Form W-2c include Form 499R-2c/W-2cPR; references to
Form W-3 include Form W-3SS and Form W-3 (PR); and
references to Form W-3c include Form W-3C (PR).
The COVID-19 related credit for qualified sick and
family leave wages is limited to leave taken after
March 31, 2020, and before October 1, 2021, and may
no longer be claimed on Form 941, Form 943, or
Form 944. Generally, the credit for qualified sick and family leave wages, as enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave
taken after March 31, 2020, and before April 1, 2021, and
the credit for qualified sick and family leave wages under
sections 3131, 3132, and 3133 of the Internal Revenue
Code, as enacted under the American Rescue Plan Act of
2021 (the ARP), for leave taken after March 31, 2021, and
before October 1, 2021, have expired. However, employers that pay qualified sick and family leave wages in 2024,
2025, or 2026 for leave taken after March 31, 2020, and
before October 1, 2021, are eligible to claim a credit for
qualified sick and family leave wages in 2024, 2025, or
2026. Effective for tax periods beginning after 2023, the
lines used to claim the credit for qualified sick and family
leave wages have been removed from Form 941, Employer’s QUARTERLY Federal Tax Return; Form 943, Employer’s Annual Tax Return for Agricultural Employees; and
Form 944, Employer’s ANNUAL Federal Tax Return, because it would be extremely rare for an employer to pay
wages after 2023 for qualified sick and family leave taken
after March 31, 2020, and before October 1, 2021. Instead, if you’re eligible to claim the credit for qualified sick
and family leave wages because you paid the wages after
3

2023 for an earlier applicable leave period, file Form
941-X, Form 943-X, or Form 944-X to claim the credit for
qualified sick and family leave wages paid that year. Filing
a Form 941-X, Form 943-X, or Form 944-X before filing a
Form 941 for the quarter, or Form 943 or Form 944 for the
year, may result in errors or delays in processing your
Form 941-X, Form 943-X, or Form 944-X.
Form 941 (sp), Form 943 (sp), and Form 944 (sp). If
you prefer your form and instructions in Spanish, you can
file Form 941 (sp), Form 943 (sp), or Form 944 (sp).
Qualified small business payroll tax credit for increasing research activities. For tax years beginning
before 2023, a qualified small business may elect to claim
up to $250,000 of its credit for increasing research activities as a payroll tax credit. The Inflation Reduction Act of
2022 (the IRA) increases the election amount to $500,000
for tax years beginning after 2022. The payroll tax credit
election must be made on or before the due date of the
originally filed income tax return (including extensions).
The portion of the credit used against payroll taxes is allowed in the first calendar quarter beginning after the date
that the qualified small business filed its income tax return.
The election and determination of the credit amount that
will be used against the employer’s payroll taxes are made
on Form 6765, Credit for Increasing Research Activities.
The amount from Form 6765 must then be reported on
Form 8974, Qualified Small Business Payroll Tax Credit for
Increasing Research Activities.
Starting in the first quarter of 2023, the payroll tax credit
is first used to reduce the employer share of social security tax up to $250,000 per quarter and any remaining
credit reduces the employer share of Medicare tax for the
quarter. Any remaining credit, after reducing the employer
share of social security tax and the employer share of
Medicare tax, is then carried forward to the next quarter.
Form 8974 is used to determine the amount of the credit
that can be used in the current quarter. The amount from
Form 8974, line 12 or, if applicable, line 17, is reported on
Form 941, Form 943, or Form 944. For more information
about the payroll tax credit, go to IRS.gov/
ResearchPayrollTC. Also see the line 16 instructions in the
Instructions for Form 941 (line 17 instructions in the Instructions for Form 943, or line 13 instructions in the Instructions for Form 944) for information on reducing your
record of tax liability for this credit.
Disaster tax relief. Disaster tax relief is available for
those impacted by disasters. For more information about
disaster tax relief, go to IRS.gov/DisasterTaxRelief.
2026 withholding tables. The Percentage Method and
Wage Bracket Method withholding tables, the employer instructions on how to figure employee withholding, and the
amount to add to a nonresident alien employee’s wages
for figuring federal income tax withholding are included in
Pub. 15-T, available at IRS.gov/Pub15T.
Certification program for professional employer organizations (PEOs). The Stephen Beck, Jr., Achieving a
Better Life Experience (ABLE) Act of 2014 required the
IRS to establish a voluntary certification program for
PEOs. PEOs handle various payroll administration and tax
reporting responsibilities for their business clients and are
4

typically paid a fee based on payroll costs. To become and
remain certified under the certification program, certified
professional employer organizations (CPEOs) must meet
various requirements described in sections 3511 and
7705 and related published guidance. Certification as a
CPEO may affect the employment tax liabilities of both the
CPEO and its customers. A CPEO is generally treated for
employment tax purposes as the employer of any individual who performs services for a customer of the CPEO
and is covered by a contract described in section 7705(e)
(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to
the individual by the CPEO. To become a CPEO, the organization must apply through the IRS Online Registration
System. For more information or to apply to become a
CPEO, go to IRS.gov/CPEO. Also see Revenue Procedure 2023-18, 2023-13 I.R.B. 605, available at
IRS.gov/irb/2023-13_IRB#REV-PROC-2023-18.
Outsourcing payroll duties. Generally, as an employer,
you’re responsible to ensure that tax returns are filed and
deposits and payments are made, even if you contract
with a third party to perform these acts. You remain responsible if the third party fails to perform any required action. Before you choose to outsource any of your payroll
and related tax duties (that is, withholding, reporting, and
paying over social security, Medicare, FUTA, and federal
income taxes) to a third-party payer, such as a payroll
service provider or reporting agent, go to IRS.gov/
OutsourcingPayrollDuties for helpful information on this
topic. If a CPEO pays wages and other compensation to
an individual performing services for you, and the services
are covered by a CPEO contract, then the CPEO is generally treated as the employer, but only for wages and other
compensation paid to the individual by the CPEO. However, with respect to certain employees covered by a
CPEO contract, you may also be treated as an employer
of the employees and, consequently, may also be liable for
federal employment taxes imposed on wages and other
compensation paid by the CPEO to such employees. For
more information on the different types of third-party payer
arrangements, see section 16.
Aggregate Form 941 or Form 943 filers. Approved
section 3504 agents and CPEOs must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form
941 Filers; or Schedule R (Form 943), Allocation Schedule
for Aggregate Form 943 Filers, as applicable, when filing
an aggregate Form 941 or Form 943. An aggregate quarterly Form 941 or annual Form 943 is filed by an agent approved by the IRS under section 3504 of the Internal Revenue Code. To request approval to act as an agent for an
employer, the agent files Form 2678 with the IRS unless
you’re a state or local government agency acting as an
agent under the special procedures provided in Revenue
Procedure 2013-39, 2013-52 I.R.B. 830, available at
IRS.gov/irb/2013-52_IRB#RP-2013-39. An aggregate
quarterly Form 941 or annual Form 943 is also filed by
CPEOs approved by the IRS under section 7705. To become a CPEO, the organization must apply through the
IRS Online Registration System at IRS.gov/CPEO. CPEOs
file Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement, to notify the IRS that
Publication 15 (2026)

they’ve started or ended a service contract with a client or
customer. CPEOs must generally file Form 941 or Form
943 and the applicable Schedule R electronically. For
more information about a CPEO’s requirement to file electronically, see Revenue Procedure 2023-18.
Other third-party payers that file an aggregate quarterly
Form 941 or annual Form 943, such as non-certified
PEOs, must complete and file the applicable Schedule R if
they have clients that are claiming any employment tax
credit (for example, the qualified small business payroll tax
credit for increasing research activities).
Aggregate Form 940 filers. Approved section 3504
agents and CPEOs must complete Schedule R (Form
940), Allocation Schedule for Aggregate Form 940 Filers,
when filing an aggregate Form 940. Aggregate Forms 940
can be filed by agents acting on behalf of home care service recipients who receive home care services through a
program administered by a federal, state, or local government. To request approval to act as an agent on behalf of
home care service recipients, the agent files Form 2678
with the IRS unless you’re a state or local government
agency acting as an agent under the special procedures
provided in Revenue Procedure 2013-39. Aggregate
Forms 940 are also filed by CPEOs approved by the IRS
under section 7705. CPEOs file Form 8973 to notify the
IRS that they’ve started or ended a service contract with a
client or customer. CPEOs must generally file Form 940
and Schedule R (Form 940) electronically. For more information about a CPEO’s requirement to file electronically,
see Revenue Procedure 2023-18.
Work opportunity tax credit for qualified tax-exempt
organizations hiring qualified veterans. Qualified
tax-exempt organizations that hire eligible unemployed
veterans may be able to claim the work opportunity tax
credit against their payroll tax liability using Form 5884-C.
For more information, go to IRS.gov/WOTC.
Medicaid waiver payments. Notice 2014-7 provides
that certain Medicaid waiver payments are excludable
from income for federal income tax purposes. See Notice
2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/
2014-04_IRB#NOT-2014-7. For more information, including questions and answers related to Notice 2014-7, go to
IRS.gov/MedicaidWaiverPayments.
No federal income tax withholding on disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States. Disability payments for injuries incurred as a direct result of a
terrorist attack directed against the United States (or its allies) aren’t included in income. Because federal income
tax withholding is only required when a payment is includible in income, no federal income tax should be withheld
from these payments. See Pub. 907, Tax Highlights for
Persons With Disabilities; and Pub. 3920, Tax Relief for
Victims of Terrorist Attacks.
Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). A
shareholder of an ANC may request voluntary federal income tax withholding on dividends and other distributions
paid by an ANC. A shareholder may request voluntary
withholding by giving the ANC a completed Form W-4V.
Publication 15 (2026)

For more information, see Notice 2013-77, 2013-50 I.R.B.
632, available at IRS.gov/irb/2013-50_IRB#NOT-2013-77.
Definition of marriage. A marriage of two individuals is
recognized for federal tax purposes if the marriage is recognized by the state or territory of the United States in
which the marriage is entered into, regardless of legal residence. Two individuals who enter into a relationship that is
denominated as marriage under the laws of a foreign jurisdiction or an American Indian tribe are recognized as married for federal tax purposes if the relationship would be
recognized as marriage under the laws of at least one
state or territory of the United States, regardless of legal
residence. Individuals who have entered into a registered
domestic partnership, civil union, or other similar relationship that isn’t denominated as a marriage under the law of
the state or territory of the United States where such relationship was entered into aren’t lawfully married for federal
tax purposes, regardless of legal residence.
Differential wage payments. Qualified differential wage
payments made by employers to individuals serving in the
U.S. Armed Forces are subject to federal income tax withholding but not social security, Medicare, or FUTA tax.
See section 5 for more information.
Severance payments. Severance payments are wages
subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax.
You must receive written notice from the IRS to file
Form 944. If you’ve been filing quarterly Forms 941 and
believe your employment taxes for the calendar year will
be $1,000 or less, and you would like to file an annual
Form 944 instead of quarterly Forms 941, you must contact the IRS during the first calendar quarter of the tax
year to request to file Form 944. You must receive written
notice from the IRS to file Form 944 instead of quarterly
Forms 941 before you may file this form. For more information on requesting to file Form 944, including the methods and deadlines for making a request, see the Instructions for Form 944.
Employers can request to file quarterly Forms 941 instead of an annual Form 944. If you received notice
from the IRS to file Form 944 but would like to file quarterly
Forms 941 instead, you must contact the IRS during the
first calendar quarter of the tax year to request to file quarterly Forms 941. You must receive written notice from the
IRS to file quarterly Forms 941 instead of Form 944 before
you may file these forms. For more information on requesting to file quarterly Forms 941, including the methods and
deadlines for making a request, see the Instructions for
Form 944.
Correcting Form 941, Form 943, or Form 944. If you
discover an error on a previously filed Form 941, make the
correction using Form 941-X. If you discover an error on a
previously filed Form 943, make the correction using Form
943-X. If you discover an error on a previously filed Form
944, make the correction using Form 944-X. Form 941-X,
Form 943-X, and Form 944-X are filed separately from
Form 941, Form 943, and Form 944. Form 941-X, Form
943-X, and Form 944-X are used by employers to claim
refunds or abatements of employment taxes, rather than
Form 843. See section 13 for more information.
5

Zero wage return. If you haven’t filed a “final” Form 940
and “final” Form 941, Form 943, or Form 944, or aren’t a
“seasonal” employer (Form 941 only), you must continue
to file a Form 940 and Forms 941, Form 943, or Form 944,
even for periods during which you paid no wages. The IRS
encourages you to file your “zero wage” Form 940 and
Forms 941, Form 943, or Form 944 electronically. Go to
IRS.gov/EmploymentEfile for more information on electronic filing.
Federal tax deposits must be made by electronic
funds transfer (EFT). You must use EFT to make all federal tax deposits. An EFT can be made using the Electronic Federal Tax Payment System (EFTPS), IRS Direct
Pay, or your IRS business tax account. If you don’t want to
use one of these methods, you can arrange for your tax
professional, financial institution, payroll service, or other
trusted third party to make electronic deposits on your behalf. Also, you may arrange for your financial institution to
initiate a same-day wire payment on your behalf. EFTPS is
a free service provided by the Department of the Treasury.
Payments made using IRS Direct Pay or through your IRS
business tax account are also free. Services provided by
your tax professional, financial institution, payroll service,
or other third party may have a fee.
For more information on making federal tax deposits,
see How To Deposit in section 11. For more information
about IRS Direct Pay, go to IRS.gov/DirectPay. For more
information about making a payment through your IRS
business tax account, go to IRS.gov/BusinessAccount. To
get more information about EFTPS or to enroll in EFTPS,
go to EFTPS.gov or call 800-555-4477, 800-244-4829
(Spanish), or 303-967-5916 (toll call). To contact EFTPS
using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the
800-555-4477 number or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.
Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Employers must withhold and pay social security and Medicare taxes on wages and other compensation paid to
residents of the Philippines who don’t hold an H-2 status
for services performed as employees in the CNMI unless
those workers are eligible for exemption from social security and Medicare taxes under an exception listed in section 15. For more information, see Announcement
2012-43, 2012-51 I.R.B. 723, available at IRS.gov/irb/
2012-51_IRB#ANN-2012-43.
Federal employers in the CNMI. The U.S. Treasury Department and the CNMI Division of Revenue and Taxation
entered into an agreement under 5 U.S.C. section 5517 in
December 2006. Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal
income taxes) and deposit the CNMI taxes with the CNMI
Treasury for employees who are subject to CNMI taxes
and whose regular place of federal employment is in the
CNMI. For more information, including details on completing Form W-2, go to IRS.gov/5517Agreements. Federal
employers are also required to file quarterly and annual
reports with the CNMI Division of Revenue and Taxation.
6

For questions, contact the CNMI Division of Revenue and
Taxation.
Pub. 5146 explains employment tax examinations
and appeal rights. Pub. 5146 provides employers with
information on how the IRS selects employment tax returns to be examined, what happens during an exam, and
what options an employer has in responding to the results
of an exam, including how to appeal the results. Pub. 5146
also includes information on worker classification issues
and tip exams.

Electronic Filing and Payment
Businesses can enjoy the benefits of filing and paying
their federal taxes electronically. Whether you rely on a tax
professional or handle your own taxes, the IRS offers you
convenient and secure programs to make filing and
payment easier.
Spend less time worrying about taxes and more time
running your business. Use e-file and electronic payment
options to your benefit.

• For e-file, go to IRS.gov/EmploymentEfile for

additional information. A fee may be charged to file
electronically.

• For electronic payment options, go to IRS.gov/Pay.
• For electronic filing of Forms W-2, including Forms

W-2AS, W-2CM, W-2GU, and W-2VI, and Forms
499R-2/W-2PR, go to SSA.gov/employer. You may be
required to file Forms W-2 electronically. For details,
see the General Instructions for Forms W-2 and W-3.
If you experience problems filing electronically, contact
the SSA at 800-772-6270. To speak with the SSA’s
Regional Employer Services Liaison Officer, go to the
SSA’s Regional Employer Services Liaison Officers
website at SSA.gov/employer/
wage_reporting_specialists.htm. The Regional
Employer Services Liaison Officers are available to
provide assistance with all questions about the SSA’s
payroll reporting processes and applications.
Employers in the CNMI should contact their local tax
department for instructions on completing Form
W-2CM. You can get Form W-2CM and its instructions
by going to Finance.gov.mp/forms.php, or by calling
670-664-1000. The SSA’s Business Services Online
(BSO) is an independent program from the
Government of Puerto Rico electronic filing system.
Employers in Puerto Rico must go to Hacienda.pr.gov
for additional information.

Caution: If you’re filing your tax return or paying your
federal taxes electronically, a valid employer identification
number (EIN) is required at the time the return is filed or
the payment is made. If a valid EIN isn’t provided, the
return or payment won’t be processed. This may result in
penalties. See section 1 for information about applying for
an EIN.
Electronic funds withdrawal (EFW). If you file your employment tax return electronically, you can e-file and use
EFW to pay the balance due in a single step using tax
Publication 15 (2026)

preparation software or through a tax professional. However, don’t use EFW to make federal tax deposits. For
more information on paying your taxes using EFW, go to
IRS.gov/EFW.
Credit or debit card payments. You can pay the balance due shown on your employment tax return by credit
or debit card. Your payment will be processed by a payment processor who will charge a processing fee. Don’t
use a credit or debit card to make federal tax deposits. For
more information on paying your taxes with a credit or
debit card, go to IRS.gov/PayByCard.
Online payment agreement. You may be eligible to apply for an installment agreement online if you can’t pay the
full amount of tax you owe when you file your employment
tax return. For more information, see the instructions for
your employment tax return or go to IRS.gov/OPA.

Forms in Spanish
Many forms and instructions discussed in this publication
have Spanish-language versions available for employers
and employees. Some examples include Form 941 (sp),
Form 944 (sp), Form SS-4 (sp), Form W-4 (sp), and Form
W-9 (sp). Although this publication doesn’t reference
Spanish-language forms and instructions in each instance
that one is available, you can see Pub. 15 (sp) and go to
IRS.gov/SpanishForms
to
determine
if
a
Spanish-language version is available.

Hiring New Employees
Eligibility for employment. You must verify that each
new employee is legally eligible to work in the United
States, including American Samoa, Guam, the CNMI, the
U.S. Virgin Islands (USVI), and Puerto Rico. This includes
completing the U.S. Citizenship and Immigration Services
(USCIS) Form I-9, Employment Eligibility Verification. You
can get Form I-9 at USCIS.gov/Forms. For more information, go to USCIS.gov/I-9-Central or call 800-375-5283 or
800-767-1833 (TTY).
You may use the Social Security Number Verification
Service (SSNVS) at SSA.gov/employer/ssnv.htm to verify
that an employee name matches a social security number
(SSN). A person may have a valid SSN but not be authorized to work in the United States. You may use E-Verify at
E-Verify.gov to confirm the employment eligibility of newly
hired employees.
New hire reporting. All 50 states, and most of the territories, have a new hire registry. You’re required to report any
new employee to a designated state new hire registry. A
new employee is an employee who hasn’t previously been
employed by you or was previously employed by you but
has been separated from such prior employment for at
least 60 consecutive days.
Many states accept a copy of Form W-4 with employer
information added. Go to the Office of Child Support Enforcement website at acf.gov/css/employers for more
information. Employers in American Samoa, Guam, the
Publication 15 (2026)

CNMI, the USVI, and Puerto Rico should contact their local government for information on their new hire registry.
W-4 request. Ask each new employee to complete the
2026 Form W-4. See section 9.
Name and SSN. Record each new employee’s name and
SSN from their social security card if it is available. If an
employee can’t provide their social security card, you
should verify their SSN and their eligibility for employment
as discussed under Verification of SSNs in section 4. Any
employee without a social security card should apply for
one. See section 4.

Information Returns
You must file Forms W-2 to report wages paid to
employees. You may also be required to file information
returns to report certain types of payments made during
the year. For example, you must file Form 1099-NEC,
Nonemployee Compensation, to report payments of $600
or more made in 2025 ($2,000 or more for payments
made in 2026) to persons not treated as employees (for
example, independent contractors) for services performed
for your trade or business. For details about filing Forms
1099 for payments made in 2025 and for information
about required electronic filing, see the General
Instructions for Certain Information Returns for general
information (these general instructions will be replaced by
new Pub. 1099 for payments made after 2025), and the
separate, specific instructions for each information return
you file (for example, the Instructions for Forms
1099-MISC and 1099-NEC). Generally, don’t use Forms
1099 to report wages and other compensation you paid to
employees; report these on Form W-2. See the General
Instructions for Forms W-2 and W-3 for details about filing
Form W-2 and for information about required electronic
filing.
Technical Services Operation (TSO). The IRS operates the TSO to answer questions about reporting on
Forms W-2, W-3, and 1099, and other information returns.
If you have questions related to reporting on information
returns, call 866-455-7438 (toll free), 304-263-8700 (toll
call), or 304-579-4827 (TDD). The center can also be
reached by email at [email protected]. Don’t include taxpayer identification numbers (TINs) or attachments in
email because email isn’t secure.

Federal Income Tax
Withholding
Caution: References to federal income tax withholding
don’t apply to employers in American Samoa, Guam, the
CNMI, the USVI, and Puerto Rico, unless you have
employees who are subject to U.S. income tax
withholding. Contact your local tax department for
information about income tax withholding.
Withhold federal income tax from each wage payment
or supplemental unemployment compensation plan
7

Employer Responsibilities
The following list provides a brief summary of your basic responsibilities. Because the individual circumstances for each employer
can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Each item in this list has a
page reference to a more detailed discussion in this publication.
New employees:
Verify work eligibility of new employees . . . . . . .
Record employees’ names and SSNs from
social security cards . . . . . . . . . . . . . . . . . . . .
Ask employees for Form W-4 . . . . . . . . . . . . . .
Each payday:

Page
7

Annually (see Calendar for due dates):
Page
File Form 943 if required (pay tax with return if
not required to deposit) . . . . . . . . . . . . . . . . . . . . .
38
File Form 944 if required (pay tax with return if
not required to deposit) . . . . . . . . . . . . . . . . . . . . .
38
Remind employees to submit a new Form W-4
if they need to change their federal income tax
withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25
Ask for a new Form W-4 from employees
claiming exemption from federal income tax
withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27
Reconcile Forms 941 (or Form 943 or Form 944) with
Forms W-2 and W-3 . . . . . . . . . . . . . . . . . . . . . . .
39
Furnish each employee a Form W-2 . . . . . . . . . . . .
11

7
7

Withhold federal income tax based on each
employee’s Form W-4 . . . . . . . . . . . . . . . . . . .
Withhold employee’s share of social security

25

and Medicare taxes . . . . . . . . . . . . . . . . . . . .
Deposit:
• Withheld federal income tax,
• Withheld and employer social security taxes,
and
• Withheld and employer Medicare taxes . . . . . .
Note: Due date of deposit generally depends
on your deposit schedule (monthly or
semiweekly).
Quarterly (by April 30, July 31, October 31,
and January 31):
Deposit FUTA tax if undeposited amount
is over $500 . . . . . . . . . . . . . . . . . . . . . . . . . .
File Form 941 (pay tax with return if not
required to deposit) . . . . . . . . . . . . . . . . . . . . .

29

44
38

benefit payment according to the employee’s Form W-4
and the correct withholding table in Pub. 15-T. Farm
operators and crew leaders must withhold federal income
tax from the wages of farmworkers if the wages are
subject to social security and Medicare taxes. If you’re
paying supplemental wages to an employee, see section
7. If you have nonresident alien employees, see
Withholding federal income taxes on the wages of
nonresident alien employees in section 9.
See section 8 of Pub. 15-A for information about
withholding on pensions (including distributions from
tax-favored retirement plans), annuities, and individual
retirement arrangements (IRAs).

Nonpayroll Federal Income Tax
Withholding
Nonpayroll federal income tax withholding (reported on
Forms 1099 and Form W-2G, Certain Gambling Winnings)
must be reported on Form 945, Annual Return of Withheld
Federal Income Tax. Separate deposits are required for
payroll (Form 941, Form 943, or Form 944) and nonpayroll

8

File Copy A of Forms W-2 and the transmittal
Form W-3 with the SSA . . . . . . . . . . . . . . . . . . . . .
Furnish each payee a Form 1099 (for example,
Form 1099-NEC) . . . . . . . . . . . . . . . . . . . . . . . . .
File Forms 1099 and the transmittal Form
1096 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
File Form 940 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
File Form 945 for any nonpayroll income tax
withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

31

11
11
11
11
11

(Form 945) withholding. Nonpayroll items include the
following.

• Pensions (including distributions from tax-favored

retirement plans, for example, section 401(k), section
403(b), and governmental section 457(b) plans),
annuities, and IRA distributions.

•
•
•
•

Military retirement.
Gambling winnings.
Indian gaming profits.
Certain government payments on which the recipient
elected voluntary federal income tax withholding.

• Dividends and other distributions by an ANC on which
the recipient elected voluntary federal income tax
withholding.

• Payments subject to backup withholding.
For details on depositing and reporting nonpayroll
federal income tax withholding, see the Instructions for
Form 945.
Distributions from nonqualified pension plans and
deferred compensation plans. Because distributions to
participants from some nonqualified pension plans and
deferred compensation plans (including section 457(b)
plans of tax-exempt organizations) are treated as wages
and are reported on Form W-2, federal income tax
Publication 15 (2026)

withheld must be reported on Form 941, Form 943, or
Form 944, not on Form 945. However, distributions from
such plans to a beneficiary or estate of a deceased employee aren’t wages and are reported on Forms 1099-R,
Distributions From Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance Contracts, etc.; federal income tax withheld must be reported on Form 945.
Backup withholding. You must generally withhold 24%
of certain taxable payments if the payee fails to furnish you
with their correct TIN. This withholding is referred to as
“backup withholding.”
Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, payments made in
settlement of payment card or third-party network transactions, and certain other payments you make in the course
of your trade or business. In addition, transactions by
brokers and barter exchanges and certain payments
made by fishing boat operators are subject to backup
withholding.
You can use Form W-9 to request payees to furnish
their TINs. Form W-9 must be used when payees must
certify that the number furnished is correct, or when payees must certify that they’re not subject to backup withholding or are exempt from backup withholding. The Instructions for the Requester of Form W-9 include a list of
types of payees who are exempt from backup withholding.
For more information, see Pub. 1281, Backup Withholding
for Missing and Incorrect Name/TIN(s).
Caution: Backup withholding doesn’t apply to wages,
pensions, annuities, IRAs (including simplified employee
pension (SEP) and SIMPLE retirement plans), section
404(k) distributions from an employee stock ownership
plan (ESOP), medical savings accounts (MSAs), health
savings accounts (HSAs), long-term-care benefits, or real
estate transactions.

Recordkeeping
Keep all records of employment taxes for at least 4 years.
These should be available for IRS review. Your records
should include the following information.

• Your EIN.
• Amounts and dates of all wage, annuity, and pension
payments.

•
•
•
•

Amounts of tips reported to you by your employees.
Records of allocated tips.
The fair market value (FMV) of in-kind wages paid.
Names, addresses, SSNs, and occupations of
employees and recipients.

• Any employee copies of Forms W-2 and W-2c
returned to you as undeliverable.

• Dates of employment for each employee.
• Periods for which employees and recipients were paid
while absent due to sickness or injury and the amount

Publication 15 (2026)

and weekly rate of payments you or third-party payers
made to them.

• Copies of employees’ and recipients’ federal income

tax withholding certificates (Forms W-4, W-4P, W-4R,
W-4S, and W-4V).

• Dates and amounts of tax deposits you made and
acknowledgment numbers for deposits made by
EFTPS.

• Copies of returns filed and confirmation numbers.
• Records of fringe benefits and expense
reimbursements provided to your employees,
including substantiation.

• Documentation to substantiate any credits claimed.

Records related to qualified sick leave wages and
qualified family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, should
be kept for at least 6 years. For more information on
substantiation requirements, go to IRS.gov/PLC.
Records related to qualified wages for the COVID-19
related employee retention credit paid after June 30,
2021, should be kept for at least 7 years. For more
information on substantiation requirements, go to
IRS.gov/ERC.

If a crew leader furnished you with farmworkers, you
must keep a record of the name, permanent mailing
address, and EIN of the crew leader. If the crew leader
has no permanent mailing address, record their present
address.

Change of Business Name
Notify the IRS immediately if you change your business
name. Write to the IRS office where you file your returns,
using the Without a payment address provided in the
instructions for your employment tax return, to notify the
IRS of any business name change. See Pub. 1635 to see
if you need to apply for a new EIN.

Change of Business Address
or Responsible Party
Notify the IRS immediately if you change your business
address or responsible party. Complete and mail Form
8822-B to notify the IRS of a business address or
responsible party change. For a definition of “responsible
party,” see the Instructions for Form SS-4.

Filing Addresses
Generally, your filing address for Form 940, Form 941,
Form 943, Form 944, Form 945, or Form CT-1 depends on
the location of your residence or principal place of
business and whether or not you’re including a payment
with your return. There are separate filing addresses for
9

these returns if you’re a tax-exempt organization or
government entity. See the separate instructions for Form
940, Form 941, Form 943, Form 944, Form 945, or Form
CT-1 for the filing addresses.

Private Delivery Services
(PDSs)
You can use certain PDSs designated by the IRS to meet
the “timely mailing as timely filing” rule for tax returns. Go
to IRS.gov/PDS for the current list of PDSs.
The PDS can tell you how to get written proof of the
mailing date.
For the IRS mailing address to use if you’re using a
PDS, go to IRS.gov/PDSstreetAddresses. Select the
mailing address listed on the webpage that is in the same
state as the address to which you would mail returns filed
without a payment, as shown in the instructions for your
employment tax return.
PDSs can’t deliver items to P.O. boxes. You must use
the U.S. Postal Service (USPS) to mail any item to an IRS
P.O. box address.

Dishonored Payments
Any form of payment that is dishonored and returned from
a financial institution is subject to a penalty. The penalty is
$25 or 2% of the payment, whichever is more. However,
the penalty on dishonored payments of $24.99 or less is
an amount equal to the payment. For example, a
dishonored payment of $18 is charged a penalty of $18.

E-News for Payroll
Professionals
The IRS has a subscription-based email service for payroll
professionals. Subscribers will receive periodic updates
from the IRS. The updates may include information
regarding recent legislative changes affecting federal
payroll reporting, IRS news releases and special
announcements pertaining to the payroll industry, new
employment tax procedures, and other information
specifically affecting federal payroll tax returns. To
IRS.gov/Newsroom/E-Newssubscribe,
go
to
Subscriptions.

Telephone Help
Tax questions. You can call the IRS Business and Specialty Tax Line with your employment tax questions at
800-829-4933.
Help for people with disabilities. You may call
800-829-4059 (TDD/TTY for persons who are deaf, hard
of hearing, or have a speech disability) with any
10

employment tax questions. You may also use this number
for assistance with unresolved tax problems.
Additional
information. Go
to
IRS.gov/
EmploymentTaxes for additional employment tax information. For general tax information relevant to agricultural
employers, go to IRS.gov/AgricultureTaxCenter. For information about employer responsibilities under the Affordable Care Act, go to IRS.gov/ACA.

Ordering Employer Tax Forms,
Instructions, and Publications
You can view, download, or print most of the forms,
instructions, and publications you may need at IRS.gov/
Forms. Otherwise, you can go to IRS.gov/OrderForms to
place an order and have them mailed to you. The IRS will
process your order as soon as possible. Don’t resubmit
requests you’ve already sent us. You can get forms,
instructions, and publications faster online.
Instead of ordering paper Forms W-2 and W-3,
consider filing them electronically using the SSA’s free
e-file service. Go to the SSA’s Employer W-2 Filing
Instructions & Information webpage at SSA.gov/employer
to learn more about BSO. You’ll be able to create Forms
W-2 online and submit them to the SSA by typing your
wage information into easy-to-use fill-in fields. In addition,
you can print out completed copies of Forms W-2 to file
with state or local governments, distribute to your
employees, and keep for your records. Form W-3 will be
created for you based on your Forms W-2.
The SSA’s BSO is an independent program from the
Government of Puerto Rico electronic filing system.
Employers in Puerto Rico must go to Hacienda.pr.gov for
additional information.

Photographs of Missing
Children
The IRS is a proud partner with the National Center for
Missing & Exploited Children® (NCMEC). Photographs of
missing children selected by the Center may appear in
this publication on pages that would otherwise be blank.
You can help bring these children home by looking at the
photographs
and
calling
1-800-THE-LOST
(1-800-843-5678) if you recognize a child.

Calendar
The following is a list of important dates and
responsibilities. The dates listed here haven’t been
adjusted for Saturdays, Sundays, and legal holidays. Pub.
509, Tax Calendars (for use in 2026), adjusts the dates for
Saturdays, Sundays, and legal holidays. See section 11
for information about depositing taxes reported on Form
941, Form 943, Form 944, and Form 945. See section 14
Publication 15 (2026)

for information about depositing FUTA tax. Due dates for
forms required for health coverage reporting aren’t listed
here. For these dates, see Pub. 509.
If any date shown next for filing a return, furnishing a
form, or depositing taxes falls on a Saturday, Sunday, or
legal holiday, the due date is the next business day. The
term “legal holiday” means any legal holiday in the District
of Columbia. A statewide legal holiday delays a filing due
date only if the IRS office where you’re required to file is
located in that state. However, a statewide legal holiday
doesn’t delay the due date of federal tax deposits. See
Deposits Due on Business Days Only in section 11. For
any filing due date, you’ll meet the “file” or “furnish”
requirement if the envelope containing the return or form is
properly addressed, contains sufficient postage, and is
postmarked by the USPS on or before the due date, or
sent by an IRS-designated PDS on or before the due date.
See Private Delivery Services (PDSs) under Reminders,
earlier, for more information.
Fiscal-year taxpayers. The due dates listed next apply
whether you use a calendar or a fiscal year.

By January 31
File Form 941 or Form 944.
File Form 941 for the
fourth quarter of the previous calendar year and deposit
any undeposited income, social security, and Medicare
taxes. You may pay these taxes with Form 941 if your total tax liability for the quarter (Form 941, line 12) is less
than $2,500. File Form 944 for the previous calendar
year instead of Form 941 if the IRS has notified you in
writing to file Form 944. Pay any undeposited income,
social security, and Medicare taxes with your Form 944.
You may pay these taxes with Form 944 if your total tax
liability for the year (Form 944, line 9) is less than
$2,500. For additional rules on when you can pay your
taxes with your return, see Payment with return in section 11. If you timely deposited all taxes when due, you
may file by February 10.
File Form 943.
Agricultural employers file Form 943
for the previous calendar year and deposit any undeposited income, social security, and Medicare taxes. You
may pay these taxes with Form 943 if your total tax liability for the year (Form 943, line 13) is less than $2,500. If
you timely deposited all taxes when due, you may file by
February 10.
File Form 945.
File Form 945 to report any nonpayroll
federal income tax withheld. If you deposited all taxes
when due, you may file by February 10. See Nonpayroll
Federal Income Tax Withholding under Reminders, earlier, for more information.
File Form 940.
File Form 940 to report any FUTA tax.
However, if you deposited all of the FUTA tax when due,
you may file by February 10. See section 14 for more information on FUTA tax.

payees by January 31, but some can be furnished by
February 15. For more information, see the Guide to Information Returns chart in the General Instructions for
Certain Information Returns.
File Form W-2.
File with the SSA Copy A of all 2025
paper and electronic Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements. Forms W-2AS,
W-2CM, W-2GU, and W-2VI are filed with Form W-3SS.
Forms 499R-2/W-2PR are filed with Form W-3 (PR). For
more information on reporting Form W-2 information to
the SSA electronically, go to the SSA’s Employer W-2
Filing Instructions & Information webpage at SSA.gov/
employer. If filing electronically, via the SSA’s Form W-2
Online service, the SSA will generate Form W-3 data
from the electronic submission of Form(s) W-2.
Send Copy 1 of Forms W-2AS, W-2CM, W-2GU, and
W-2VI, and Form W-3SS to your local tax department at
the address shown on Form W-3SS. For more information
on Copy 1, contact your local tax department. Employers
in the CNMI should contact their local tax department for
instructions on how to file Copy 1. For additional information on how to file Forms 499R-2/W-2PR with the Puerto
Rico Department of Treasury, go to Hacienda.pr.gov or
call 787-622-0123.
File Form 1099-NEC reporting nonemployee compensation.
File with the IRS Copy A of all 2025 paper
and electronic Forms 1099-NEC. Paper forms must be
filed with Form 1096, Annual Summary and Transmittal
of U.S. Information Returns. For information on filing information returns electronically with the IRS, see Pub.
1220, Specifications for Electronic Filing of Forms 1097,
1098, 1099, 3921, 3922, 5498, and W-2G.

By February 15
Request a new Form W-4 from exempt employees.
Ask for a new Form W-4 from each employee who
claimed exemption from federal income tax withholding
last year.

On February 16
Forms W-4 claiming exemption from withholding expire.
Any Form W-4 claiming exemption from withholding for the previous year has now expired. Begin
withholding for any employee who previously claimed
exemption from withholding but hasn’t given you a new
Form W-4 for the current year. If the employee doesn’t
give you a new Form W-4, withhold tax as if they had
checked the box for Single or Married filing separately in
Step 1(c) and made no entries in Step 2, Step 3, or Step
4 of the 2026 Form W-4. See section 9 for more information. If the employee gives you a new Form W-4 claiming
exemption from withholding after February 15, you may
apply the exemption to future wages, but don’t refund
taxes withheld while the exempt status wasn’t in place.

Furnish Forms 1099 and W-2.
Furnish each employee a completed 2025 Form W-2. Furnish a 2025
Form 1099-NEC to payees for nonemployee
compensation. Most Forms 1099 must be furnished to
Publication 15 (2026)

11

By February 28
File paper 2025 Forms 1099 and 1096.
File Copy A
of all paper 2025 Forms 1099, except Forms 1099-NEC,
with Form 1096 with the IRS. For electronically filed returns, see By March 31, later.
File paper Form 8027.
File paper Form 8027, Employer’s Annual Information Return of Tip Income and
Allocated Tips, with the IRS. See section 6. For electronically filed returns, see By March 31 next.

By March 31
File electronic 2025 Forms 1099 and 8027.
File
electronic 2025 Forms 1099, except Forms 1099-NEC,
with the IRS. Also file electronic Form 8027 with the IRS.
For information on filing information returns electronically with the IRS, see Pub. 1220 and Pub. 1239, Specifications for Electronic Filing of Form 8027, Employer’s
Annual Information Return of Tip Income and Allocated
Tips.

By April 30, July 31, October 31, and
January 31
Deposit FUTA tax.
Deposit FUTA tax for the quarter
(including any amount carried over from other quarters)
if over $500. If $500 or less, carry it over to the next
quarter. See section 14 for more information.
File Form 941.
File Form 941 and deposit any undeposited income, social security, and Medicare taxes.
You may pay these taxes with Form 941 if your total tax
liability for the quarter (Form 941, line 12) is less than
$2,500. If you timely deposited all taxes when due, you
may file by May 10, August 10, November 10, or February 10, respectively. Don’t file Form 941 for these quarters if you have been notified to file Form 944 and you
didn’t request and receive written notice from the IRS to
file quarterly Forms 941.

Before December 1
New Forms W-4.
Remind employees to submit a new
Form W-4 if their filing status, other income, deductions,
or credits have changed or will change for the next year.
Also remind employees to submit a new Form W-4 if
they made a mid-year change to their Form W-4 based
on their use of the IRS Tax Withholding Estimator available at IRS.gov/W4App. Employees that made a
mid-year change may be underwithheld or overwithheld
once their Form W-4 is applied to the next full calendar
year.

Introduction
This publication explains your tax responsibilities as an
employer, including agricultural employers and employers
whose principal place of business is in American Samoa,
12

Guam, the CNMI, the USVI, or Puerto Rico. It explains the
requirements for withholding, depositing, reporting, paying, and correcting employment taxes. It explains the
forms you must give to your employees, those your employees must give to you, and those you must send to the
IRS and the SSA. References to “income tax” in this guide
apply only to federal income tax. Contact your state or local tax department to determine their rules. Whenever the
term “United States” is used in this publication, it includes
American Samoa, Guam, the CNMI, the USVI, and Puerto
Rico, unless otherwise noted.
When you pay your employees, you don’t pay them all
the money they earned. As their employer, you have the
added responsibility of withholding taxes from their paychecks. The federal income tax and employees’ share of
social security and Medicare taxes that you withhold from
your employees’ paychecks are part of their wages that
you pay to the U.S. Treasury instead of to your employees.
Your employees trust that you pay the withheld taxes to
the U.S. Treasury by making federal tax deposits. This is
the reason that these withheld taxes are called trust fund
taxes. If federal income, social security, or Medicare tax
that must be withheld isn’t withheld or isn’t deposited or
paid to the U.S. Treasury, the trust fund recovery penalty
may apply. See section 11 for more information.
This publication also provides employers, including employers in the USVI and Puerto Rico, with a summary of
their responsibilities in connection with the tax under the
Federal Unemployment Tax Act, known as FUTA tax. See
section 14 for more information.
Additional employment tax information is available in
Pubs. 15-A, 15-B, and 15-T. Pub. 15-A includes specialized information supplementing the basic employment tax
information provided in this publication. Pub. 15-B, Employer’s Tax Guide to Fringe Benefits, contains information
about the employment tax treatment and valuation of various types of noncash compensation. Pub. 15-T includes
the federal income tax withholding tables and instructions
on how to use the tables.
Most employers must withhold (except FUTA), deposit,
report, and pay the following employment taxes.

•
•
•
•

Income tax.
Social security tax.
Medicare tax.
FUTA tax.

There are exceptions to these requirements. See section 15 for guidance. Railroad retirement taxes are explained in the Instructions for Form CT-1.
Comments and suggestions. We welcome your comments about this publication and suggestions for future
editions.
You can send us comments through IRS.gov/
FormComments.
Or, you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Publication 15 (2026)

Although we can’t respond individually to each comment received, we do appreciate your feedback and will
consider your comments and suggestions as we revise
our tax forms, instructions, and publications. Don’t send
tax questions, tax returns, or payments to the above address.
Getting answers to your tax questions. If you have
a tax question not answered by this publication, check
IRS.gov and How To Get Tax Help at the end of this publication.
Getting tax forms, instructions, and publications.
Go to IRS.gov/Forms to download current and prior-year
forms, instructions, and publications.
Ordering tax forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order
prior-year forms and instructions. The IRS will process
your order for forms and publications as soon as possible.
Don’t resubmit requests you’ve already sent us. You can
get forms and publications faster online.
Federal government employers. The information in this
publication, including the rules for making federal tax deposits, applies to federal agencies.