Form 14581-D - Other Tax Issues Compliance Self-Assessment For Public Employers Page 2

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Department of the Treasury - Internal Revenue Service
14581-D
Form
Other Tax Issues Compliance Self-Assessment
(June 2017)
For Public Employers
Other Tax Issues – Publication 15
Follow
1.
Employment Tax Returns
Yes
No
Up
a.
Were required tax returns, for example, Form 941 or Form 944 and Form 945 (if applicable) filed
b.
Were the required tax returns from a. filed by the due date
c.
Were the required tax returns from a. complete and accurate
d.i. Do wage and withholding amounts for income, Social Security and Medicare reconcile between
Forms W-3, W-2 and 941
d.ii. Do the amounts reported on the forms reconcile to the accounting records
Follow
2.
Form W-4, Employee's Withholding Allowance Certificate
Yes
No
Up
a.
Is a valid Form W-4 on file for each employee
b.
Are Forms W-4 secured prior to initial payment
c.
Are all Forms W-4 properly completed
d.
Is a new Form W-4 secured by February 15 of each year from each individual who claimed an
exemption from income tax withholding in the prior year
Follow
3.
Tax and Information Returns
Yes
No
Up
Are you required to file any of the following federal tax or Information Returns
If yes, did you file timely and accurately
a.
Form W-2, Wage and Tax Statement
b.
Form W-3, Transmittal of Wage and Tax Statements
c.
Form CT-1, Employer's Annual Railroad Retirement Tax Return
d.
Form 720, Quarterly Federal Excise Tax Return
e.
Form 990, Return of Organization Exempt from Income Tax
f.
Form 990-T, Exempt Organization Business Income Tax Return
g.
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
h.
Form 1099-G, Certain Government Payments
i.
Form 1099-INT, Interest Income
j.
Form 1099-MISC, Miscellaneous Income
k.
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.
l.
Form 1098-E, Student Loan Interest Statement
m. Form 1098-T, Tuition Statement
n.
Form 8300, Report of Cash Payments over $10,000 Received in a Trade or Business
Note: All forms and instructions are available at
14581-D
Catalog Number 69847F
Form
(6-2017)

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