Forms.

​United States Citizenship and Immigration Servcies
Form I-9, Employment Eligibility Verification

A form I-9 must be completed for each new employee no later than the first day of employment.  The purpose of the form is to ensure that the new working is eligible to work within the United States and generally instructs the employer to examine adequate documentation to verify that eligibility.  The typical documents include the new employee's social security card

​Internal Revenue Service
Form W-4
Emloyee's Withholding Allowance Certificate

You must have your new employee complete a Form W-4 within the first few days of employment.  This is the form that tells you how much to withhold from their paycheck.  A child who expects to earn less than $6,000 per year may be EXEMPT from withholding. 

​Social Security Administration
Form W-2, Wage and Tax Statement

A Form W-2 must be completed for each employee to whom wages were paid during the year.  The completed Form W-2 is due to the employee by January 31 with a copy due to the Social Security Administration by the last day of February. 

​Employer's Annual Federal Tax Return
IRS Form 944

The IRS provides an alternative to quarterly payroll tax reporting for employers who have less than $1,000 in tax liability for the calendar year.  If your child, under age 18, earns less than $6,350 per year, then your total tax liability will indeed be under $1,000.  The Form 944 is due by January 31st. 

​Employer's Annual Federal Unemployment Tax Return
IRS Form 940

Employers must also file an annual federal unemployment tax return or FUTA return to report wages paid to all employees.  The wages paid by a sole proprietor to their employee children are EXEMPT from FUTA tax, however, the tax return must still be filed.  The Form 940 is due by January 31st.

​Social Security Administration
Form W-3, Transmittal of Wage and Tax Statements

Each employer must complete a W-2 for each employee to whom wages were paid, but also musts complete a transmittal form or summary of all of the attached W-2s.  This form is called a W-3 Transmittal and is basically a summary or total of all W-2s for each employer.  This form is also due on the last day of February along with the related W-2s.