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W-2 (to employee)
W-2 and W-3 (to the Social Security Administration) 

Federal unemployment (FUTA) tax 

940
8109 (to make deposits) 

Filing information returns for payments to nonemployees and transactions with other persons 

See Information Returns 

Excise Taxes 

Refer to the Excise Tax web page 

Partnerships 

  
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Certified Life Coach Council ™

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"We now accept the fact that learning is a lifelong process of keeping abreast of change. And the most pressing task is to teach people how to learn."

-- Dr. Peter Drucker,  Austrian-born American management consultant, educator

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