Tax Forms

Generally, any business must file a 1099 if it paid money in excess of $600 to an individual during the year. This includes payment for contract services as well as interest, capital gains or dividends.
There are more than 15 different types of Forms 1099, each for reporting different kinds of income.
These are forms used by the Internal Revenue Service to track individual income that isn't reported on a W-2 as wages.
Contract workers and investors usually have more income on Forms 1099s than on a W-2.
The business and entities that make these payments have the obligation to prepare and file Form 1099.

Generally, Payments made under an accountable plan are excluded from employee's gross income and not reported on Form W-2, However
if the per diem or mileage allowance exceed the IRS rules the excess is treated as wages in Box 1 and also in Box 12 Using Code L.
These amounts are subject to Social Security, Medicare and Withholding taxes.

A Form W-3 is a W-2 Summary transmittal and is only completed when Paper Copy A of Forms W-2 Wage and Tax Statement is being filed with the IRS.
All paper forms must comply with IRS standards bur RED copies are no longer required to be filed.

For the states of AK, CA, CO, DC, HI, ID, IL, IN, IO, KS, MD, MI, MN, MO, MT, NE, NE, ND, OK, OR, SC, DS, TN, UT, WA, WI, WY
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

For the states of AL, AZ, AK, CT, DE, FL, GA, KY, LA, ME, MA, MI, NH, NJ, NM, NY, NC, OH, PA, RI, TX, VT, VA, WV
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

Electronic fill in forms or uploads are filed through SSA's Business Service Online BSO website is www.socialsecurity.gov/employer and click on First time filers or Returning filers under the Before you File Link.

Mail Paper Form W-3 with Copy A of Forms W-2 by February 28, 20XX

File Paper copies of Form W-3 with the entire Copy A page of Forms W-2 to
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-001

Reimbursements from your employer and the value of employer care services are included in Box 10
Generally, amounts up to $5,000 are tax free and the excess over $5,000 are included on Form 1040 line 7 as taxable wages.