These resources are intended to help state agencies fulfill federal employment tax law requirements.

Tax forms

• Form 1099 and backup withholding training
• Forms W2 and 941: Advanced IRS form filing

Taxable fringe benefits

• IRS publication 5137 – Fringe Benefit Guide
• Taxable fringe benefits training

Worker classification

• Independent contractor vs. employee overview (IRS)
• Independent contractor vs. employee training seminar (IRS)
• Independent contractors (Department of Labor and Industries)
• Independent contractors (Employment Security Department)