Employer-issued annual statement of wages paid and taxes withheld. Key source document for preparing individual 1040 returns.

The cover sheet that transmits all W-2s to the Social Security Administration. Totals must reconcile to the sum of every W-2 issued — a classic year-end payroll check.

Completed by employees at hire to set federal income tax withholding. Drives the withholding calculation in every payroll run — foundational to Module 2 payroll setup.

Filed every quarter to report wages paid, federal income tax withheld, and both shares of Social Security and Medicare (FICA). The heartbeat of US payroll compliance.

Annual return for Federal Unemployment (FUTA) tax — employer-paid only, never withheld from employees. Reconciles against state unemployment contributions.

The primary federal return for US individual taxpayers. Covers wages, investment income, deductions, and credits. Core to Module 2.

Filed with Form 1040 by sole proprietors and single-member LLCs to report business income and deductible expenses. Pairs with Module 2 self-employment filing.

Provides a taxpayer's TIN to businesses that pay them. Required before issuing a 1099-NEC — you'll work with these regularly when onboarding contractors for US clients.

Reports payments of $600+ made to independent contractors. Commonly issued by US businesses to freelancers and service providers — pairs with W-9 collection.

The C-Corporation federal tax return. Reports income, deductions, and credits for domestic corporations. One of the highest-value returns in Module 3.

Filed by S-Corporations to pass income and deductions through to shareholders via Schedule K-1. One of the most common US business structures — core to Module 3.

Required for US corporations with 25%+ foreign ownership and foreign-owned single-member LLCs. Reports related-party transactions. Increasingly relevant for global remote accounting work.