[941 Schedule B Instructions - PDF] IRS Form should be used to correct mistakes made on Form 941.IRS Form 990 [PDF] is the tax form used by unions that have 0,000 or more in assets and 0,000 or more in gross receipts for a tax year. The 990 cannot be filed until after the tax year ends.Unions should ask their employees to complete W-4 forms every year.[W-9 PDF] forms should be completed by companies or self-employed individuals that perform services for your union.The IRS is a real stickler on this form, and their deposits, so careful attention must be paid![941 Instructions - PDF] The IRS uses Form 941 Schedule B [PDF] to tell when a union's taxes were due, and whether the payments were made on time.It is used to show payments for people or companies that performed services for the union, and from whom the union did not deduct taxes. The information for this form should come from a completed W-9.
Locals that fall in this category are urged to contact a professional tax preparer or APWU headquarters for assistance.If you use a payroll service, the payroll service will provide both the W-2 and W-3 forms.[W-3 Instructions - PDF] Employers use W-4 forms [PDF] to collect the information they need to calculate payroll withholdings for their employees.[W-9 Instructions - PDF] IRS Form 940 [PDF] at year end is used to pay federal unemployment taxes.[940 Instructions - PDF] IRS Form 941 [PDF] is used to report all taxable wages, withheld taxes, and employer's FICA liabilities for a specific quarter.