General

ExpressTaxFilings is an all-inclusive solution for generating and e-filing your IRS Forms 1099-MISC, 1099-DIV, 1099-INT, W-2, 8809, and Corrections. You can quickly and easily enter information to e-file your reports with the IRS or SSA as well as generate and distribute the forms to your payees.

After you've created an account with us, you'll choose the form you need to file. The system will walk you through step-by-step, entering the necessary information for the form. After you've reviewed your completed form, you'll transmit your forms directly to the IRS or SSA. You can also send payee copies to your recipients all from one place.

With ExpressTaxFilings, you can e-file your IRS information returns in the simplest, quickest way possible. We have error checks in place to make sure you don’t leave any necessary boxes blank or have any other common errors before you transmit. We also offer phone, live chat, and e-mail support for any questions you may have.

With ExpressTaxFilings, there's no additional charge for contacting our USA-based support team. If you need, you can call us at (704) 684-4751 to speak directly with one of our friendly support team specialists! We also offer support through live chat on ExpressTaxFiling.com, as well as around-the-clock email assistance via support@ExpressTaxFilings.com.

Generally, payments reported on a W-2 Form are those made by an employer to employees for a wage-paying job. Payments reported on Form 1099 can be made for a variety of different reasons outside of a wage-paying job. The specific type of 1099 Form you need to file is determined by the exact type of payment(s) made.

You are required to e-file IRS information returns if you have 250 or more forms to file. If you are required to e-file and fail to do so, you may incur a penalty from the IRS.

Yes, copies of Form W-2 and Form 1099 can be provided to recipients electronically.

Yes, the ExpressTaxFilings system allows you to upload both payer and recipient information with Excel files. After you've logged into your account, click on Address Book to begin uploading information.

For 1099, W-2, and ACA Forms, federal e-filing starts at $0.99 per form and postal mailing starts at $1.94 per form. For more payment details, please visit our Pricing page.

It's no problem! With our bulk upload feature, you can upload and file for multiple employees and contractors employed or paid by multiple payers at the same time. ExpressTaxFilings even helps you stay organized by separating different companies into different sections.

Sure! Just select the company folder from your Dashboard and then select which form(s) you'd like to file.

Form 1099

Form 1099 is used to report a variety of unique income payments to the IRS. This form is typically used when a taxpayer has received income from sources other than a wage-paying job. There are eleven variations of Form 1099 to differentiate the type of income being reported.

At this time, the ExpressTaxFilings system supports e-filing for Forms 1099-MISC, 1099-DIV, 1099-INT, 1099-R, 1099-S, and 1099-B, as well as any 1099 correction forms.

The due date to furnish copies of Form 1099 to recipients is generally by January 31 of the year following the year in which the 1099 Form references. If you report payments in either box 8 (Substitute payments in lieu of dividends or interest) or 14 (Gross proceeds paid to an attorney) of Form 1099-MISC, the due date for furnishing the form to recipients is extended to February 15. This due date also applies to statements furnished as part of a consolidated reporting statement.
Payers are required to file Form 1099 with the IRS by the last day of February of the year following the year in which the 1099 Form references if paper filing. If the forms are e-filed, the due date is automatically extended to the last day in March of that year. However, if you report non-employee compensation in box 7 of Form 1099-MISC, the deadline to have to file, either on paper or electronically, is January 31.

Payments made to independent contractors by businesses, royalties, other non-employee work, lottery winnings, estate payments, and legal settlements are all just a few examples of the types of income reported on Form 1099.

To request a TIN (like a social security number), you can use Form W-9, Request for Taxpayer Identification Number and Certification.

An account number is required if you have multiple accounts for a recipient for whom you're filing more than one 1099 of the same type.

An EIN/FEIN can be obtained through the IRS directly by contacting their EIN hotline (800-829-4933) or visiting www.irs.gov. Once your EIN/FEIN is issued, it's important to keep this number secure, similar to your SSN.

Form 1099-MISC

Form 1099-MISC is one of many 1099 Form types. This form is typically only for payments made to non-employees or independent contractors in the course of your trade or business. This includes non-profit organizations, which are considered to be engaged in a trade or business and are subject to these reporting requirements.

Form 1099-MISC reports miscellaneous income and is filed for each person to whom a payer paid during the year:

  • At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest;
  • At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate;
  • Any fishing boat proceeds; or
  • Gross proceeds of $600 or more paid to an attorney.
You must also file Form 1099-MISC of direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.

Yes, payments made to attorneys in excess of $600 are reported on Form 1099-MISC in box 7. If payments are not reportable in box 7 but are made to attorneys in the course of business or trade for items in connection with legal services, settlements, etc. they are reported in box 14 of Form 1099-Miscellaneous.

If you provide Form 1099-MISC to your recipients late, file the 1099-MISC Form with the IRS/SSA late, or both, the IRS will impose a late-filing penalty unless you can provide a reason for why you couldn't file on time. If you miss the Form 1099-MISC filing deadline, it is best to file as soon as possible to avoid further late filing penalties.

There are some payments that do not have to be reported on Form 1099-MISC, although they may be taxable to the person receiving the payment. Some of the common exceptions are many payments to corporations, payments made to real estate agents, business travel allowances paid to employees and payments to a tax-exempt organization including tax-exempt trusts. There are other reasons for exemptions as well as further explanations to those listed above that can be found on page one of the IRS's Form 1099-MISC Instructions.

Generally, you must report payments to independent contractors on Form 1099-MISC in box 7.

Enter amounts of $600 or more for all types of rents, including the following:

  • Real estate rentals paid for office space. However, you do not have to report these payments on Form 1099-MISC if you paid them to a real estate agent. The real estate agent must then use Form 1099-MISC to report the rent paid over to the property owner.
  • Machine rentals (i.e., renting a bulldozer to level a parking lot). If the machine rental is part of a contract that includes both the use of the machine and the operator, prorate the rental between the rent of the machine (reported in box 1) and the operator's charge (reported as nonemployee compensation in box 7).
  • Pasture rentals (i.e., farmers paying for the use of grazing land).
  • Public housing agencies must report in box 1 rental assistance payments made to owners of housing projects. See Rev. Rul. 88-53, 1988-1 C.B. 384.

If an employee dies during the year, you must report the accrued wages, vacation pay and other compensation paid after the date of death. If you made the payment in the same year the employee died, you must withhold social security and Medicare taxes on the payment and report them only as social security and Medicare wages on the employee's W-2 Form to ensure that proper social security and Medicare credit is received.

On the W-2 Form, show the payment as social security wages and Medicare wages and tips and the social security and Medicare taxes withheld in boxes 4 and 6; do not show the payment in box 1 of W-2 Form.If you made the payment after the year of death, do not report it on W-2 Form, and do not withhold social security and Medicare taxes.

Whether the payment is made in the year of death or after the year of death, you also must report the payment to the estate or beneficiary on Form 1099-MISC. Report the payment in box 3. Enter the name and TIN of the payment recipient on Form 1099-MISC. For example, if the recipient is an individual beneficiary, enter the name and social security number of the individual; if the recipient is the estate, enter the name and employer identification number of the estate. The general backup withholding rules apply to this payment. Death benefits from nonqualified deferred compensation plans or section 457 plans paid to the estate or beneficiary of a deceased employee are reportable on Form 1099-MISC. Do not report these death benefits on Form 1099-R. However, if the benefits are from a qualified plan, report them on Form 1099-R.

Form 1099-INT

Form 1099-INT is a yearly tax statement provided by payers of interest income that summarizes income of more than $10 from interest along with associated expenses. The information on Form 1099-INT is provided to both the payee and the IRS.

Form 1099-INT is used to report interest income for each person:

  • To whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business described in the instructions for box 1, Interest Income),
  • For whom you withheld and paid any foreign tax on interest, or
  • From whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.
Report only interest payments made in the course of your trade or business, including federal, state, and local government agencies and activities deemed nonprofit or for which you were a nominee/middleman. Tax-exempt interest should only be reported on Form 1099-INT. Tax-exempt interest that is original issue discount (OID) does not need to be reported, however interest that is taxable OID must be reported on Form 1099-OID.

Exempt recipients are not required to file Form 1099-INT for payments made to certain payees. These payees include but are not limited to corporations, tax-exempt organizations, any IRA, Archer MSA, Medicare Advantage MSA, health savings accounts (HSA), U.S. agencies, states, the District of Columbia, U.S. possessions, registered securities or commodities dealers, nominees or custodians, brokers, or notional principal contract (swap) dealers.

You are not required to file Form 1099-INT for interest on an obligation issued by an individual, interest on amounts from sources outside the United States paid outside the United States by a non-U.S. payer or non-U.S. middleman, certain portfolio interest, interest on an obligation issued by an international organization and paid by that organization, and payments made to a foreign beneficial owner or foreign payee.

When it is credited or set apart for a person without any substantial limitation or restriction as to the time, manner, or condition of payment. The interest must be made available so that it may be drawn on at any time and its receipt brought within the control and disposition of the person.

A WHFIT is a Widely Held Fixed Investment Trust. Trustees and middlemen must report the gross amount of interest attributable to the TIH for the calendar year on Form 1099-INT if that amount exceeds $10. If the trustee provides WHFIT information using the safe harbor rules in Regulations section 1.671-5(f)(1) or (g)(1), the trustee or middleman must determine the amounts reported on Form 1099-INT under Regulations section 1.671-5(f)(2) or (g)(2), as appropriate.

When paper filing, Form 1096 is required to submit Form 1099-INT because it summarizes the information found in the return. When you e-file, however, this summary isn't required, so if you transmit Form 1099-INT online, you won't need to file Form 1096.

An Employer ID Number (EIN) or Federal Employer ID Number (FEIN) is issued to businesses and individuals identified by the IRS as engaged with business matters. Entities filing Form 1099-INT should already have an EIN/FEIN issued to them, which must be used to file Form 1099-INT.

Form 1099-DIV

Form 1099-DIV is a yearly tax statement provided to investors by investment fund companies. This form includes income from dividends, including capital gains dividends and exempt-interest dividends over $10. The information on Form 1099-DIV is provided both to the payee and IRS.

Form 1099-DIV is filed for persons who you have paid dividends (including capital gain dividends and exempt-interest dividends) and other distributions on stock of $10 or more

  • For whom you have withheld and paid any foreign tax on dividends and other distributions on stock,
  • For whom you have withheld any federal income tax on dividends under the backup withholding rules, or
  • To whom you have paid $600 or more as part of a liquidation.

There are two exceptions for filing Form 1099-DIV:

  • Taxable dividend distributions from life insurance contracts and employee stock ownership plans, which are reported on Form 1099-R.
  • Substitute payments in lieu of dividends.

Qualified dividends are dividends paid during the tax year from domestic corporations and qualified foreign corporations. For individuals, estates, and trusts, qualified dividends are taxed at a maximum rate of 15% (generally, the rate is zero for individuals whose other income is taxed at the 10% or 15% rate).

You can report section 404(k) dividends paid directly from the corporation to the plan participants or beneficiaries as ordinary dividends in box 1a of Form 1099-DIV.

If a regulated investment company (RIC) or a real estate investment trust (REIT) declares a dividend in October, November, or December payable to shareholders of record on a specified date in such a month, the dividends are treated as paid by the RIC or REIT and received by the recipients on December 31 of such year as long as the dividends are actually paid by the RIC or REIT during January of the following year. Report the dividends on Form 1099-DIV for the year preceding the January they are actually paid. See sections 852(b) (7) and 857(b) (9) for RICs and REITs respectively or If a dividend paid in January is subject to backup withholding, withhold when the dividend is actually paid. Therefore, backup withhold in January, deposit withholding when appropriate, and reflect it on Form 945, Annual Return of Withheld Federal Income Tax, for the year withheld. However, since the dividend is reportable on Form 1099-DIV for the prior year, the related backup withholding is also reportable on the prior year Form 1099-DIV.

A tax information statement that includes the information provided to the IRS on all Forms 1099 filed for the calendar year with respect to the TIH’s interest in the WHFIT, as well as additional information identified in Regulations section 1.671-5(e), must be provided to the TIHs. The amount of an item of trust expense that is attributable to a TIH must be included on the tax information statement provided to the TIH and is not required to be included in box 5 on the Form 1099-DIV.

Form 1099-R

Form 1099-R is used to report distributions from pensions, annuities, retirement plans, and insurance contracts for each person to whom you have made a distribution of $10 or more. This includes distributions from profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc.

If you received a 1099-R, it is because you received $10 or more in distributions from pensions, annuities, profit-sharing plans, retirement plans, IRAs, or insurance contracts, etc.

A traditional IRA is not taxed until the distributions are actually made. Once the distributions on a traditional IRA are made, the IRA will be taxed accordingly.

When a Traditional IRA is converted to a Roth IRA, the funds are being distributed to you directly, and therefore you are responsible to pay income tax on the contributions. The taxable amount that is converted is added to your income taxes and your regular income rate is applied to your total income. This is because, unlike a traditional IRA, a Roth IRA is taxed upfront and no taxes are applied to the Roth distributions.

You'll need to contact the entity that issued the distribution to receive a duplicate copy. Otherwise, you'll need to discuss this with the IRS directly.

A Form 1099-R reports distributions and other taxable events that occur during the calendar year. If your contract did not have a reportable event in a prior taxable year, you would not receive Form 1099-R. If you believe you should have received a Form 1099-R and have not, you'll need to contact the entity that issued the distribution.

We're a third-party e-file provider for the distributors of Form 1099-R, as well as other forms. If there is a discrepancy on a Form 1099-R that you've received, you'll need to contact the issuer of the specific distribution to amend your form.

The code in box 7 is used to identify the type of distribution you received. These types of distributions include Early Distribution, Normal Distribution, Disability, Death, Prohibited Transactions, Annuities, etc.

When a traditional IRA is converted to a Roth IRA, you are responsible for paying income tax on the contributions. The taxable amount that is converted is added to your income taxes and your regular income rate is applied to your total income. This is because, unlike a traditional IRA, a Roth IRA is taxed upfront and no taxes are applied to the Roth distributions.

If the first box in 2b, "Taxable Amount Not Determined," is checked, that means the payer was uanable to determine the taxable amount of your distribution. Unless the distribution is from an IRA, if box 2b is checked, box 2a should be blank. It is the recipient's responsibility to determine the taxable amount.

All earnings on pensions, annuities, retirement plans, profit-sharing plans, IRAs, and insurance contracts are treated as designated distributions and must be reported on Form 1099-R, regardless of whether the earnings are fixed or variable.

Rollover distributions to another qualified retirement plan are generally not taxable. Rollovers from a non-Roth account to a Roth account are taxed as income.

If you open multiple non-qualified contracts in the same year, the IRS requires that the contracts are all treated as one contract when determining the amount of gain of a distribution.

The answer depends on whether a distribution is made. A direct rollover would be reported on Form 1099-R. A trustee-to-trustee transfer involving no payment or distribution to the participant, which includes a trustee-to-trustee transfer from one IRA to another IRA is not typically reported on Form 1099-R.

Form 1099 Corrections

The 1099 Corrections Form is used to report a correction found on your originally filed Form 1099.

Type 1 errors include incorrect tax amounts, codes or payee names, incorrectly marked checkboxes, or a return filed when it shouldn't have been.

Type 2 errors include missing payee numbers (ex. TIN, SSN, EIN, QI-EIN, or ITIN), incorrect names and/or addresses, or a return filed on the wrong form type (ex. 1099-MISC Form was used instead of a 1099-DIV).

You can easily file both Type 1 and Type 2 errors electronically through ExpressTaxFilings.com, even if you originally paper filed your 1099 Form. Simply follow the steps to correcting your 1099 Form once you log into your account.

1099 Corrections are due as close to the original filing deadline as possible. For paper filers, this means February 28/29. If you e-filed your original 1099 Form, this means the deadline is March 31. Corrections can be filed after each deadline, but you will need to notify the IRS of the corrections before submitting them.

Form W-2

A W-2, Wage and Tax Statement, is a form employers use to report employee's annual earnings and taxes withheld at the end of each year. Employers are required to send a copy of the completed W-2 Forms to the IRS as well as to employees.

Every employer engaged in a trade or business who pays remuneration, including noncash payments of $600 or more for the year (all amounts if any income, social security, or Medicare tax was withheld) for services performed by an employee must file a W-2 Form for each employee (even if the employee is related to the employer) from whom:

  • Income, social security, or Medicare tax was withheld.
  • Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee's Withholding Allowance Certificate.

You are required to e-file W-2 Form if you have 250 or more forms to file. If you are required to e-file and fail to do so, you may incur a penalty from the SSA.

Employers must furnish each employee with a copy of their completed W-2 Form by January 31 of the year following the year which the W-2 reports. Employers are also required to file Copy A of all W-2 Forms with the Social Security Administration (SSA) by February 28/29 if they're paper filing and by March 31 if they're e-filing.

You may request an automatic extension of time to file Form W-2 with the SSA by sending Form 8809, Application for Extension of Time to File Information Returns, to the address shown on Form 8809. You must request the extension before the W-2 Form deadline for an additional 30 days to file. Keep in mind that this extension form does not extend the amount of time to furnish W-2 Forms to employees.

You may request an extension of time to furnish W-2 Forms to employees (for 10 or less payers) by sending a letter to:
Internal Revenue Service
Information Returns Branch, Mail Stop 4360
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 2543

Mail your letter on or before the due date for furnishing W-2 Forms to employees. It must include:

  • Your name and address,
  • Your EIN,
  • A statement that you are requesting an extension to furnish W-2 Forms to employees,
  • The reason for delay, and
  • Your signature or that of your authorized agent.

Various information is listed on a W-2 Form, including the employer’s EIN number and contact information, employee’s social security number and contact information, as well as information related to any wages paid to the employee by the employer along with taxes withheld throughout the year.

The information needed to fill out W-2 Forms for your employees can typically be located on your 941 and 943 Forms.

When an employer prepares a W-2 Form, six copies of the form are generated:

  • Copy A, which must be submitted to the Social Security Administration (SSA)
  • Copy B, which is sent to the employee to be filed with the employee's federal tax return.
  • Copy C, which is sent to the employee for the employee to keep for their records.
  • Copy D, which is kept by the employer for record keeping purposes.
  • Copy 1, which must be submitted to the State, City, or Local Tax Department if they require it.
  • Copy 2, which is sent to the employee to be filed with the employee's state tax return.

If an employee loses a W-2 Form, write “REISSUED STATEMENT” on the new copy and furnish it to the employee. You do not have to add “REISSUED STATEMENT” on Forms W-2 provided to employees electronically. Do not send Copy A of the reissued W-2 Form to the SSA. Employers are not prohibited (by the Internal Revenue Code) from charging a fee for the issuance of a duplicate W-2 Form.

You may provide a W-2 Form to the employee at any time after employment ends, but no later than January 31 of the year following the tax year associated. If an employee asks for a W-2 Form, you must give them the completed copies within 30 days of the request or within 30 days of the final wage payment, whichever is later.

If you terminate your business, you must provide W-2 Forms to your employees for the calendar year of termination by the due date of your final 941, 944, or 941-SS Form. You must also file the W-2 Forms with the SSA by the last day of the month that follows the due date of your final 941, 944, or 941-SS Form.

If you fail to file a correct W-2 Form by the due date and cannot show reasonable cause, you may be subject to a penalty as provided under section 6721. The penalty applies if you:

  • Fail to file timely,
  • Fail to include all information required to be shown on W-2 Form,
  • Include incorrect information on W-2 Form,
  • File on paper forms when you are required to e-file,
  • Report an incorrect TIN,
  • Fail to report a TIN, or
  • Fail to file paper Forms W-2 that are machine readable.
The amount of the penalty is based on when you file the correct W-2 Form. The penalty is:
  • $30 per W-2 Form if you correctly file within 30 days (by March 30 if the due date is February 28); the maximum penalty is $250,000 per year ($75,000 for small businesses, defined on page 11).
  • $60 per W-2 Form if you correctly file after 30 days beyond the due date but by August 1; the maximum penalty is $500,000 per year ($200,000 for small businesses).
  • $100 per W-2 Form if you file after August 1, or you do not file required Forms W-2; the maximum penalty is $1,500,000 per year ($500,000 for small businesses).

If an employee dies during the year, you must report the accrued wages, vacation pay, and other compensation paid after the date of death. Also report wages that were available to the employee while he or she was alive, regardless of whether they actually were in the possession of the employee, as well as any other regular wage payment, even if you may have to reissue the payment in the name of the estate or beneficiary.

If you have made the payment after the employee's death but in the same year the employee died, you must withhold social security and Medicare taxes on the payment and report the payment on the employee's W-2 Form only as social security and Medicare wages to ensure proper social security and Medicare credit is received. On the employee's W-2 Form, show the payment as social security wages (box 3) and Medicare wages and tips (box 5) and the social security and Medicare taxes withheld in boxes 4 and 6. Do not show the payment in box 1.

If you have made the payment after the year of death, do not report it on W-2 Form, and do not withhold social security and Medicare taxes.

Whether the payment is made in the year of death or after the year of death, you also must report it in box 3 of Form 1099-MISC, Miscellaneous Income, for the payment to the estate or beneficiary. Use the name and taxpayer identification number (TIN) of the payment recipient on Form 1099-MISC. However, if the payment is a reissuance of wages that were constructively received by the deceased individual while he or she was still alive, do not report it on Form 1099-MISC.

Under MSRRA, the spouse of an active duty service member (civilian spouse) may keep his or her prior residence or domicile for tax purposes (tax residence) when accompanying the service member spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U.S. possession. Before relocating, both spouses must have had the same tax residence.

Form W-2c

The W-2c Form is used to correct errors on the Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2C filed with the Social Security Administration (SSA). The W-2c Form is also used to provide a corrected Form W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2C to employees.

Complete W-2c Form boxes d through i. Do not complete boxes 1 through 20. Advise your employee to correct the SSN and/or name on his or her original W-2 Form.

Enter the tax year and EIN originally reported and enter in the money amounts from the original W-2 Form in the “Previously reported” boxes. In the “Correct information” boxes, enter zeros. Prepare a second Form W-2c for each affected employee. Enter zeros in the “Previously reported” boxes, and enter the correct money amounts in the “Correct information” boxes. Enter the correct tax year and/or correct EIN.

If everything is correct except the employee's address, you do not have to file a W-2c Form with the SSA. However, if the address was incorrect on the W-2 Form provided to the employee, you have three options.

  • You can issue a new, corrected W-2 Form to the employee and indicate “REISSUED STATEMENT” on the new copies.
  • You can issue a W-2c Form to the employee that shows the correct address in box i and all other correct information.
  • You can reissue the W-2 Form with the incorrect address to the employee in an envelope showing the correct address or otherwise deliver it to the employee.

You will need to file Form W-2c as soon as possible after you discover an error. In some instances, when you file a W-2c Form, a copy will need to be provided to the listed employee as well.

You can either consider all W-2 Forms filed for that employee when determining the amounts to enter on the W-2c Form or you can file a single W-2c Form to correct only the incorrect W-2 Form.

No, do not use Form W-2c to report corrections for back pay. Instead, use Form SSA-131, Employer Report of Special Wage Payments, and see Pub. 957 for more information.

No, Form W-2c cannot be used to correct Form W-2G, Certain Gambling Winnings

Form W-3

As a transmittal form for Form W-2, Form W-3 is filled out by employers to report the total wages, tips, and other compensation paid to and taxes withheld from employees' wages. When paper filing, Form W-3 must always be submitted with Form W-2 to the SSA, even if only one W-2 is filed. There is no need to file Form W-3 when e-filing a W-2 return with the SSA. Form W-3 should never be filed alone.

No, if you're e-filing your W-2 Forms online, Form W-3 is not needed.

Form W-3 is filed by wage-paying employers along with paper filed W-2 Form returns. It reports the total wages, tips, compensations, and taxes withheld for the employees whose W-2 Forms make up the return it accompanies.

Form W-3 should be mailed with Copy A of your W-2 Forms by February 28/29 of the year following the year the W-3 references. If you decide to e-file, Form W-3 is not required.

A W-3 Form is a transmittal form sent to the Social Security Administration (SSA) to show total earnings, Social Security wages, Medicare wages, and withholdings for all employees for the previous year. It is meant to summarize the information found on the W-2 Forms in the return it accompanies.

If you're filing your W-2 return electronically, there's no need to submit Form W-3. However, if you're paper filing, mail your W-3 Form along with your W-2 Forms to
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001

Form W-3c

Form W-3c is the transmittal form used to summarize the information found in a W-2c return that has been paper filed with the SSA.

Anyone who paper files a W-2c Form with the SSA must also file a W-3c Form, even if you are only filing the W-2c to correct an employee's name or SSN.

You will need to file a W-3c Form with a W-2c Form as soon as possible after you discover an error on your original W-2.

If you need to correct a W-3c Form, you'll need to contact the SSA directly through their Employer Reporting Branch at 1-800-772-6270.

No, do not staple or tape your W-3c Form and W-2c Form(s) to each other. Additionally, a separate W-3c Form should be filed for each tax year, form type, and employer.

Generally, the employer is the one to sign Form W-3c.

State Filing

The Combined Federal/State Filing (CF/SF) program is an arrangement the IRS has with participating states in which both original and corrected information returns are provided to the states free of charge. This means that separate reporting of these information returns is not required for participating states.

Currently, the Combined Federal/State Filing (CF/SF) Program covers Forms 1099-DIV, 1099-INT, 1099-MISC, 1099-PATR, 1099-OID, 1099-R, and 5498.

No, at this time, the CF/SF Program only applies to IRS Forms. Because Form W-2 is a Social Security Administration (SSA) form, the CF/SF Program is not applicable.

Yes, ExpressTaxFilings participates in the CF/SF program. This affects Forms 1099-DIV, 1099-INT, 1099-MISC, and 1099-R when filing with ExpressTaxFilings.

StatesCodes
Alabama1
Arizona4
Arkansas5
California6
Colorado7
Connecticut8
Delaware10
District of Columbia11
Georgia13
Hawaii15
Idaho16
Indiana18
Iowa19
Kansas20
Louisiana22
Maine23
Maryland24
Massachusetts25
Michigan26
Minnesota27
Mississippi28
Missouri29
Montana30
Nebraska31
New Jersey34
New Mexico35
North Carolina37
North Dakota38
Ohio39
South Carolina45
Utah49
Vermont50
Virginia51
Wisconsin55

Maybe. Some states only participate in the CF/SF Program for certain forms and some states require additional forms to be filed. To be sure of what is needed, contact the state(s) in which you are registered.

Typically, states require various 1099 and W-2 Forms be filed, although filers should check with their state to confirm the information required.

Most states require filing for any income or other payments which the employer withheld that state's income tax or any other applicable tax. Some states have agreements with other states for the exemption of withholding tax and some states require filing regardless of if the employer withheld tax or not. To be sure, check with the states in which you conduct business.

Though cases vary depending on the particular state, most states require filing for some, if not all, of the following: 1099-MISC, 1099-DIV, 1099-INT, 1099-R.

Though filing requirements vary from state to state, the most common ways to file are: paper (mailing), e-filing via a state website, or through magnetic media.

Magnetic media usually consists of CD-ROMs or magnetic tapes, on which a filer downloads their applicable forms in a template designed by the particular state.

Maybe. Depending on the state, the filer may be required to file additional forms.

Sometimes. Depending on the individual state and the nature of the business, some states require quarterly or monthly filing as well.

No, the IRS does not need to be notified of your filings with your state.

Maybe. Some states require individual state identification numbers as well.

Depending on how the employer is required to file their returns, either on the state website or by mail address. The filer should check with the specific state to confirm requirements.

Not necessarily. You should check with the state(s) you're filing with to confirm the deadline for your state return.

Maybe. Whether or not your state participates in the CF/SF Program as well as whether or not it requires additional forms can determine if you need to file with your state. Check with your state's Department of Revenue for specific filing requirements.

Maybe. Some states require reconciliation forms or quarterly return forms.

No, the IRS does not require you to file state information returns with them.

Form 941

Form 941 is the Employer's Quarterly Federal Tax Return. It's filed by employers to report income taxes, social security tax, and Medicare tax that's been withheld from employee paychecks. Form 941 is also used to pay the employer's portion of social security and Medicare tax for the quarter.

Form 941 is a quarterly form so it's due four times per year on the last day of the month following the month a quarter ends. First Quarter (January - March) 941 Forms are due April 30; Second Quarter (April - June) 941 Forms are due July 31; Third Quarter (July - September) 941 Forms are due October 31; Fourth Quarter (October - December) 941 Forms are due January 31 of the following year.

941 Forms filed for the First Quarter of the year report wage and tax information on the months January, February, and March. This Form 941 is due April 30 each year.

Generally, the penalty for filing Form 941 late is 5% of the unpaid taxes for each month the return is late, not to exceed 25% of your unpaid taxes.

In order to file Form 941 electronically, you must first find an IRS-authorized medium for doing so. This can be directly with the IRS's e-filing system or with an IRS-authorized third party e-filing provider (like ExpressTaxFilings). Additionally, to complete Form 941 online and e-file it with the IRS, you must either have an Online Signature PIN or complete Form 8453-EMP as part of your 941 return.

To e-file Form 941 with ExpressTaxFilings, simply create or log into your account. From there, select to create a new Form 941 and enter or select your employer details. Next, follow the step-by-step, Q & A-style form process to enter the rest of the information required to e-file your 941 Form. Then, enter your Online Signature PIN or e-sign Form 8453-EMP to transmit your return directly and securely to the IRS.

Schedule B is an addendum to Form 941, the IRS Employer's Quarterly Federal Tax Return. Schedule B provides the IRS with addtional information regarding the deposit schedule of the employer's tax liabilities.

Schedule B needs to be filed with Form 941 by those who deposit their federal employment tax liabilities reported on Form 941 semiweekly. Semiweekly depositors are those who report more than $50,000 of employment taxes in the lookback period or accumulated tax liability of $100,000 or more during the current or prior calendar year.

Schedule B is a separate form from Form 941, so if you're paper filing and required to file Schedule B, you'll need to obtain a paper copy of this as well. Whether you'll file Schedule B or not is determined in Part 2 of Form 941. When you e-file with ExpressTaxFilings, there's no need to search for your extra forms; if you're required to file Schedule B, we'll make sure to include it in your transmittal to the IRS.

When you e-file with ExpressTaxFilings, you'll have the option to review your entire return before transmitting it to the IRS. This includes your completed Form 941 as well as any schedules attached.

Schedule R is an addendum to Form 941, the IRS Employer's Quarterly Federal Tax Return. Schedule R reports aggregate client information to the IRS for 941 returns that contain forms for multiple businesses.

Agents must be authorized to file an aggregate Form 941 return with the IRS and they're required to provide Schedule R with the return when doing so. In order to become authorized for aggregate 941 filing, agents must file Form 2678 (Employer/Payer Appointment of Agent) with the IRS to be approved under section 3504 of the Internal Revenue Code.

Of course! ExpressTaxFilings offers aggregate filing options for CPAs and other agents who need to file multiple 941 Forms for clients. We also provide Schedule R in your return to comply with IRS filing regulations for Form 941.

Yes, as part of your aggregate return you can e-file multiple 941 Forms at once all from your one ExpressTaxFilings account.

Yes! ExpressTaxFilings offers aggregate filing options and Schedule R e-filing for Reporting Agents authorized by the IRS to file aggregate 941 Forms.

Once your return has been processed and either accepted or rejected by the IRS, ExpressTaxFilings will automatically send a notification to the email address associated with your account. You can then log into your ExpressTaxFilings account to view more details regarding your processed return.

When e-filing, it doesn't take the IRS long at all to process your 941 Form. Depending on filing volumes, the IRS should have your 941 Form processed within 24-48 hours of e-filing.

Form 941-PR

Form 941-PR is the Employer's Quarterly Federal Tax Return that is filed by wage-paying business owners and employers in Puerto Rico.

Form 941-PR follows the traditional Form 941 deadlines. In other words:

  • First Quarter (January - March) 941-PR Forms are due April 30;
  • Second Quarter (April - June) 941-PR Forms are due July 31;
  • Third Quarter (July - September) 941-PR Forms are due October 31; and
  • Fourth Quarter (October - December) 941-PR Forms are due January 31.

If you're paper filing Form 941-PR, where you submit your form depends on whether or not you're including a payment with your form.

If you're NOT including payment, mail your form to:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

If you ARE including payment, mail your form to:
Internal Revenue Service
P.O. Box 37941
Hartford, CT 06176-7941

If you're an exempt organization, a federal, state, or government entity, or a governmental entity of a Native American tribe, your addresses will be slightly different. If you're one of these organizations filing Form 941-PR and are NOT including payment, mail your form to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005

If you ARE including payment, mail your form to:
Internal Revenue Service
P.O. Box 37941
Hartford, CT 06176-7941

Of course, you can also e-file Form 941-PR right from your ExpressTaxFilings account as well! We even offer phone, chat, and email support in Spanish if you need assistance!

Form 941-SS

Form 941-SS is the Employer's Quarterly Federal Tax Return that is filed by wage-paying business owners and employers in the US territories American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the US Virgin Islands.

Form 941-SS follows the typical 941 Form deadline schedule. This means Form 941-SS is due for each quarter the last day of the month after the end of that quarter. In other words, the deadlines are as follows:

  • First Quarter (January - March): April 30
  • Second Quarter (April - June): July 31
  • Third Quarter (July - September): October 31
  • Fourth Quarter (October - December): January 31

If you're paper filing Form 941-SS, where you submit your form depends on whether or not you're including a payment with your form.

If you're NOT including payment, mail your form to:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

If you ARE including payment, mail your form to:
Internal Revenue Service
P.O. Box 37941
Hartford, CT 06176-7941

If you're an exempt organization, a federal, state, or government entity, or a governmental entity of a Native American tribe, your addresses will be slightly different. If you're one of these organizations filing Form 941-SS and are NOT including payment, mail your form to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005

If you ARE including payment, mail your form to:
Internal Revenue Service
P.O. Box 37941
Hartford, CT 06176-7941

Of course, you can also e-file Form 941-SS right from your ExpressTaxFilings account as well!

Form 94x PIN

An Online Signature PIN is a 10-digit PIN provided to you by the IRS for the purpose of e-signing Form 941. Ownership of this PIN signals that you're the authorized signer of your company's 94x tax returns.

Not necessarily. While e-filing Form 941 does require an e-signature, the Online Signature PIN is just one of three available e-sign option for 941 filers. The other options are completing and e-signing either Form 8879-EMP or 8453-EMP.

Yes, however you will need to complete and e-sign Form 8453-EMP instead. Luckily, you can complete Form 8453-EMP just as easily as signing with an Online Signature PIN with ExpressTaxFilings!

Right here at ExpressTaxFilings! With your account, you can complete the 94x Online PIN Registration process and receive an Online Signature PIN for your business.

To apply with ExpressTaxFilings, simply log into your account and select the Create New Form option. In the 94x Series section, select the option to apply for an Online Signature PIN. Once you've completed your application, the IRS will mail you your PIN. After you've received your notice from the IRS, you have 10 days to sign it and return it to activate your PIN. Keep in mind that even applying online, the process to receive your Online Signature PIN could take up to 45 days.

Form 1096

Form 1096 is used to summarize the data on certain information returns that are physically mailed to the IRS. The following forms must be sent with Form 1096 when paper filed with the IRS: 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.

Anyone who paper files 1097, 1098, 1099, 3921, 3922, 5498, or W-2G Forms with the IRS must file Form 1096 for each form type filed.

Generally, Form 1096 is due to the IRS with your paper filed returns by February 28 or 29 the year following the year the return is reporting. When paper filing Form 5498, Form 1096 must be submitted with it by May 31 each year.

Form 1096 is the transmittal form for IRS information return Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. When paper filed with any of these forms, Form 1096 summarizes the yearly data found in the return.

When paper filing, Form 1096 should be mailed with your return to the IRS. You'll need to include a Form 1096 for each different type of form you're filing.
When you e-file, you're not required to submit Form 1096, which is one of the benefits to e-filing with an IRS-authorized e-file provider like ExpressTaxFilings. And while Form 1096 isn't required when you e-file, we'll still generate one based on your completed return for you to keep for your records.

Form 8809

Form 8809 is an extension form used to request additional time to file certain information returns with the IRS. You can extend the deadline for the following forms with Form 8809: W-2, W-2G, 1042-S, 1094-C, 1095, 1097, 1098, 1099, 3921, 3922, 5498, and 8027. Keep in mind that Form 8809 only extends the amount of time to file your return; it does not extend the amount of time to pay any taxes owed to the IRS at the time of your deadline.

If you need to request additional time to file certain types of information returns with the IRS, use Form 8809 for a 30-day extension. A different Form 8809 must be filed for each type of form for which you're extending the deadline.

Form 8809 must be filed before the original deadline you're trying to extend. You can file Form 8809 as soon asyou realize you need more time to file your information returns, however, as the 30-day extension will begin the day following your original deadline.

It's always safe to go ahead and file Form 8809 if you think there's a chance you'll need more time because there's no penalty for not using the extension you've received.

Form 8868 can be filed for an automatic 30 extra days to file your return from the original due date of the form type. You may request an additional non-automatic extension of time to file (no more than 30 more days) by submitting a second Form 8809 before the end of your first extension period.

No, the IRS does not require a reason for needing additional time to file your information returns.

No, there is no IRS penalty for filing an extension of time to file your information returns. However, because Form 8809 only provides an extension of time to file your return, if you fail to pay any taxes due by your original deadline, you may incur penalties and interest from the IRS.