Tax Resource Links
This topic provides links to essential federal and state tax resources for payroll professionals.
Federal Tax Resources
IRS websites
IRS main website:
- www.irs.gov
- General tax information and forms
IRS Payroll Tax Center:
- www.irs.gov/businesses/small-businesses-self-employed/employment-taxes
- Payroll tax requirements
- Employer tax guides
- Employment tax forms
Tax forms and publications:
- www.irs.gov/forms-instructions
- Download current and prior year forms
- Instructions and publications
Electronic filing and payments
EFTPS (Electronic Federal Tax Payment System):
- www.eftps.gov
- Enroll for electronic tax payments
- Make federal tax deposits online
- View payment history
IRS e-file for Employment Taxes:
- www.irs.gov/e-file-providers/e-file-for-employment-taxes
- 941/940 electronic filing information
- Authorized IRS e-file providers
Social Security Administration Business Services:
- www.ssa.gov/employer
- W-2 online filing
- Employer reporting instructions
- AccuWage software
Tax guides and publications
Circular E (Publication 15):
- Employer's Tax Guide
- Withholding tables
- Deposit requirements
- www.irs.gov/pub/irs-pdf/p15.pdf
Publication 15-A:
- Employer's Supplemental Tax Guide
- Fringe benefits
- Special rules for various types of services
Publication 15-B:
- Employer's Tax Guide to Fringe Benefits
- Valuation of fringe benefits
- Exclusion rules
State Tax Resources
State revenue departments
Each state has its own tax agency. Find your state's website:
Alabama:
- Alabama Department of Revenue
- www.revenue.alabama.gov
California:
- Employment Development Department (EDD)
- www.edd.ca.gov
New York:
- NY Department of Taxation and Finance
- www.tax.ny.gov
Texas:
- Texas Comptroller of Public Accounts
- www.comptroller.texas.gov
Note: For a complete list of all state revenue departments, visit the Federation of Tax Administrators at www.taxadmin.org.
State unemployment agencies
Federal DOL State Directory:
- www.careeronestop.org/LocalHelp/UnemploymentBenefits/find-unemployment-benefits.aspx
- Links to all state unemployment agencies
- UI tax information by state
State UI Tax Information:
- Quarterly wage reporting
- UI rate information
- State-specific filing requirements
Local Tax Resources
Municipal and local taxes
Local income taxes:
- Some cities and counties impose local income tax
- Contact your city or county revenue department
- Pennsylvania has extensive local taxes (see PA Department of Community and Economic Development)
School district taxes:
- Ohio and Pennsylvania have school district income taxes
- Check with your local school district
Payroll Compliance Resources
Professional organizations
American Payroll Association (APA):
- www.americanpayroll.org
- Payroll compliance updates
- Training and certification
- Legislative news
National Association of Tax Professionals (NATP):
- www.natptax.com
- Tax professional resources
- Continuing education
Wage and hour compliance
U.S. Department of Labor:
- www.dol.gov/agencies/whd
- Wage and Hour Division
- FLSA compliance
- Minimum wage information
State labor departments:
- State-specific wage and hour laws
- Minimum wage rates
- Overtime rules
Tax Form Resources
Federal forms
Most common employer forms:
- Form 941: Quarterly payroll tax return
- Form 940: Annual unemployment tax return
- Form W-2: Wage and Tax Statement
- Form W-3: Transmittal of Wage and Tax Statements
- Form W-4: Employee's Withholding Certificate
Download from: www.irs.gov/forms-instructions
State forms
State tax forms vary by jurisdiction. Access them through your state's revenue department website.
Staying Current
Tax laws and rates change frequently. Stay informed:
IRS Tax Reform Updates:
- www.irs.gov/newsroom
- Latest tax law changes
- Announcements affecting employers
State tax updates:
- Subscribe to email alerts from your state revenue department
- Check state websites quarterly for rate changes
ProPay updates:
- ProPay automatically updates federal and state tax tables
- Go to Utilities > Download Latest Version to update ProPay
Important Disclaimers
Tax advice: This information is provided for general guidance only. Consult a tax professional for advice specific to your situation.
Website accuracy: Government websites may change addresses or restructure content. If a link doesn't work, search for the agency name in your web browser.
Current information: Tax rates, forms, and procedures change annually or more frequently. Always verify information with official government sources.