Publications and Forms — Publication 963

You can download most IRS forms and publications at IRS.gov/forms or order them online or by mail at IRS.gov/orderforms.

Publication/ Form Number	Title
1	Your Rights as a Taxpayer
15	(Circular E), Employer’s Tax Guide
15-A	Employer’s Supplemental Tax Guide
15-B	Employer’s Tax Guide to Fringe Benefts
80	(Circular SS), Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
463	Travel, Gift, and Car Expenses
515	Withholding of Tax on Nonresident Aliens and Foreign Entities
571	Tax-Sheltered Annuity Plans (403(b) Plans)
594	The IRS Collection Process
947	Practice Before the IRS and Power of Attorney
957	Reporting Back Pay and Special Wage Payments to the Social Security Administration
1141	General Rules and Specifcations for Substitute Forms W-2 and W-3
1179	General Rules and Specifcations for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
1976	Do You Qualify for Relief Under Section 530?
2108A	On-Line Taxpayer Identifcation Number (TIN) Matching Program
4268	Employment Tax for Indian Tribal Governments
5137	Fringe Beneft Guide
SS-4	Application for Employer Identifcation Number
SS-8	Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
W-2	Wage and Tax Statement
W-2c	Corrected Wage and Tax Statement
W-3	Transmittal of Wage and Tax Statements
W-3c	Transmittal of Corrected Wage and Tax Statements
W-4	Employee’s Withholding Certifcate
W-9	Request for Taxpayer Identifcation Number and Certifcation
941	Employer’s Quarterly Federal Tax Return

Publication/ Form Number	Title
941-X	Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund
943	Employer’s Annual Tax Return for Agricultural Employees
944	Employer’s Annual Federal Tax Return
944-X	Adjusted Employer’s Annual Federal Tax Return or Claim for Refund
945	Annual Return of Withheld Federal Income Tax
945-A	Annual Record of Federal Tax Liability
1042	Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
1042-S	Foreign Person’s U.S. Source Income Subject to Withholding
1096	Annual Summary and Transmittal of U.S. Information Returns
1099-MISC	Miscellaneous Income
1099-NEC	Nonemployee Compensation
2848	Power of Attorney and Declaration of Representative
8233	Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
8821	Tax Information Authorization
14581-A	Fringe Benefts Compliance Self-Assessment For Public Employers
14581-B	International Issues Compliance Self-Assessment For Public Employers
14581-C	Medicare Coverage Compliance Self-Assessment For State and Local Government Employers
14581-D	Other Tax Issues Compliance Self-Assessment For Public Employers
14581-E	Retirement Plan Coverage Compliance Self-Assessment For State and Local Government Entities
14581-F	Social Security Coverage Compliance Self-Assessment For State and Local Government Entities
14581-G	Employee or Independent Contractor Compliance Self-Assessment For Public Employers

Frequently Asked Questions

1. What information can IRS provide to a governmental unit about its Social Security coverage and tax liability? The IRS is responsible for assessing and collecting all taxes and interpreting and applying the tax law. By contacting Customer Account Services, an authorized person can receive tax information about an entity. Questions about Section 218 Agreement coverage should be directed to your State Social Security Administrator.

2. What information can IRS provide to State Social Security Administrators to help them perform their responsibilities, especially when an audit or review is to be conducted of a public employer in their state? IRC Section 6103 governs the disclosure of tax information by the IRS to other federal and state

agencies. Without the consent of the taxpayer, no provision in Section 6103 authorizes the IRS to share specific taxpayer information with State Social Security Administrators. However, in performing a tax investigation, the IRS may request information from the State Social Security Administrator. State administrators are encouraged to share information, consistent with state law, with the IRS to help resolve matters of mutual interest. Your State Social Security Administrator can better assist you if you consent to make your federal tax information available for the Administrator’s review. A government entity can grant a State Administrator access to its tax information by completing Form 8821, Tax Information Authorization.

3. Can I arrange for the State Social Security Administrator to receive my tax information or discuss it with the IRS? If you have a Section 218 Agreement to provide Social Security coverage for your employees, you may wish to have the State Social Security Administrator consulted or otherwise involved in the examination. The State Administrator is not considered an official responsible for the administration of state or federal tax laws under Section 6103; therefore, there is no provision in the law allowing the IRS to disclose tax information in this situation. If you are reviewing an issue with the IRS involving Section 218 coverage, and you wish to have the State Administrator or a representative participate in the discussion, you should complete either Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, as appropriate. These forms are discussed at Disclosure Laws.

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