360-499-4704
| Requirement | Purpose | Action | Agency |
|---|---|---|---|
| IRS W-4 Form: Completed by employee prior to first payroll; new forms can be completed at any time | Needed for employee information and to determine federal and state (where applicable) income tax withholding. | Keep on file | U.S. Internal Revenue Service |
| I-9: Completed by both employee and employer within 3 days of hire | Needed to provide proof an an employee's eligibility to work in the U.S. | Keep on file | U.S. Dept of Homeland Security |
| New Hire Reporting: Completed by employer within 20 days of hire or rehire | Agency determines if employee has child support enforcement obligations. | Online, fax or call in to DSHS | WA Dept of Social and Health Services |
| IRS Electronic Federal Tax Payment System (EFTPS) | Need accunt to pay federal payroll liabilities. | Set up account | U.S. Internal Revenue Service |
| IRS Form 941: Employer's Quarterly Federal Tax Return - Completed by employer at the end of each quarter | Report employee earnings, employer and employee paid Social Security and Medicare taxes, and employee-paid income taxes. | Send forms quarterly to IRS by mail. Send payments using IRS online system EFTPS | U.S. Internal Revenue Service |
| Workers' Compensation Premium Report: Completed by employer at the end of each calendar quarter | Workers' compensation insurance for medical costs and wage replacement if injured on the job. | Complete and pay online (due 4/30, 7/31, 10/31 and 1/31) | WA Dept of Labor and Industries |
| WState Unemployment Tax Report: Completed by employer at the end of each calendar quarter | Unemployment benefits for employees who lose their jobs. | Complete and pay online (due 4/30, 7/31, 10/31 and 1/31) | WA Employment Security Dept. |
| IRS Form 940: Employer's Annual Federal Unemployment Tax Return | Pays for administration of the national unemployment insurance program. | Send Form 940 to IRS by mail and transmit payment by 1/31 for prior year. | U.S. Internal Revenue Service |
| IRS Form W-2: Wage and Tax Statement for each employee for a calendar year | Employees need the form to file their federal income taxes. IRS and SSA need for recordkeeping. | Give three copies to employees by 1/31 of the following year; Copies to SSA. | U.S. Internal Revenue Service and Social Security Administration. |
| IRS Form W-3: Transmittal of Wage and Tax Statements (W-2 Forms) | Both IRS and SSA require copies for their recordkeeping and reconciliation with forms 940 and 941. | Send with W-2 Forms to SSA by 1/31 of the following year. | U.S. Internal Revenue Service and Social Security Administration. |
Contact Us:
PO Box 942, Freeland, WA 98249
(360) 499-4704