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.

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