December 14, 2021
End-of-Year Tax Instructions for Local Units
General Instructions for 2021 Forms W-2 and W-3 are available at https://www.irs.gov/pub/irs-pdf/iw2w3.pdf.
IRS FORM W-2
You should have an IRS Form W-4 on file for all employees.
Answers to frequently asked questions:
1) Box 1 Wages… does not include KPERS or Pre-Tax deductions.
2) Boxes 3 and 5… INCLUDE KPERS, but do not include most Pre-Tax deductions.
3) Box 12… Show BOTH the employer and employee contributions to a health savings account with Code W.
IRS FORM W-3
1) Extension Units are 941 ‘Kind of Payer’
2) Extension Units are State/Local non-501c ‘Kind of Employer’
General Instructions for 2021 IRS Form 1099-misc are available at:
https://www.irs.gov/pub/irs-pdf/i1099gi.pdf
https://www.irs.gov/pub/irs-pdf/i1099msc.pdf
You should have an IRS FORM W-9 “Request for Taxpayer identification Number and Certification” on file for all non-employee persons or unincorporated businesses who are paid more than $600 (purchases of tangible property and services are exempt from this requirement); you are required to provide an IRS FORM 1099-Misc to these individuals. Persons who have not furnished their Taxpayer Identification Number are subject to backup withholding.
Local offices should contact Bob Casey in the K-State Research and Extension Business Office, 785 532-7170, with specific questions or if help is needed as tax forms are completed for 2021.
(Original Author is Jim Lindquist; modified by Chris Onstad)