FORM BASICS
What form do employees fill out when they start a new job to set up tax withholding?
W-4
What is the main purpose of the W-4 form?
To tell your employer how much federal income tax to withhold.
Who fills out a W-4 form?
The employee
You just got your first job at a restaurant. What form do you fill out before your first paycheck?
W-4
What government agency uses all of these forms?
IRS
Which form do you use to file your annual tax return?
1040
What is the main purpose of the 1040 form?
To calculate if you owe taxes or get a refund.
Who fills out a W-2 form?
The employer
You received a form showing your total earnings for the year from your employer—what is it?
W-2
When should your employer send you your W-2 form each year?
January 31
Which form reports how much you earned and how much tax was withheld by your employer?
W-2
The W-2 form is sent by your employer to you and the IRS by what date each year?
January 31
Who fills out a 1040 form?
The taxpayer
You worked as a freelance graphic designer for a company and earned $1,200. What form will they send you?
1099
What’s one reason you might receive more than one W-2 in a year?
You worked for multiple employers.
Which form is used for independent contractors or freelancers to report income?
1099
The 1099 form is used to report what kind of income?
Non-employee income (freelance, contract, interest, etc.)
Who sends a 1099 form?
The business or client paying a contractor
You’re filing your taxes in April to see if you get a refund. What form do you use?
1040
What’s the difference between a W-2 and a 1099 worker?
W-2 = employee (taxes withheld); 1099 = contractor (no taxes withheld)
Which form verifies your identity and work eligibility in the U.S.?
I-9
What documents do you need to complete an I-9 form?
Proof of identity and work authorization (e.g., passport, driver’s license + Social Security card)
Who must complete an I-9?
Both the employee and employer (to verify work eligibility)
Your boss asks you to bring in your driver’s license and Social Security card on your first day. What form are you filling out?
I-9
What’s one consequence of not filling out an I-9 properly?
You can’t legally be employed (or employer faces penalties).