These resources are intended to help state agencies fulfill federal employment tax law requirements.  Below are links to resources from the Internal Revenue Service (IRS) and Social Security Administration (SSA).

Several of the listed sites include links to other important documents, sites, or available services.

Tax forms and publications

• Forms and Publications Homepage
• Form 941 - Employer's Quarterly Federal Tax Return
• Form 941 Instructions
• Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund 
• Form 941-X Instructions
• Form W-2 - Wage and Tax Statement (Info Copy Only)
• Form W-2 and W-3 General Instructions
• Form W-4 - Employee's Withholding Certificate
• FAQs on the 2020 Form W-4
• Withholding Compliance Q&A
• About Form W-4
• Income Tax Withholding Assistant for Employers (Excel spreadsheet)
• Understanding the 2020 Form W-4 (Video)
• Tax Withholding Estimator
• Tax Withholding Estimator (Video)
• Publication 15 - Employer's Tax Guide
• Publication 15-A - Employer's Supplemental Tax Guide
• Publication 15-B - Employer's Guide to Fringe Benefits
• Publication 15-T, Federal Income Tax Withholding Methods
• Publication 963 - Federal-State Reference Guide
• Publication 969 - Health Savings Accounts and Other Tax-Favored Health Plans
• Publication 1779 - Independent Contractor or Employee?
• Publication 5137 - Fringe Benefit Guide
• Publication 5138 - Quick Reference Guide for Public Employers

Tax information for federal, state, and local governments (FSLG)

• IRS FSLG site
• FSLG News
• IRS Webinars
• Public Employer's Toolkit

SSA sites

• SSA.gov/Employer Homepage
• Business Services Online
• Current Tax Rates
• Social Security Information for Special Groups
• Social Security Number Verification Service (SSNVS)