IRS Requirements



Employers must report to the IRS certain benefits provided to their employees.

Plans Covered

Form W-2

Wage and Tax Statement

File with Form W-3

Form 1099 MISC

Reporting of Miscellaneous Income

Form 990 & Form 990EZ

Annual Return of Organization Exempt from Income Tax

The plan (or plan administrator) must file Form 990EZ if the plan’s annual gross receipts were less than $100,000 and total year-end assets were less than $250,000.

Additional Resources

Click Here for the IRS Web Site