Get Publication 4341 (1-2010) - Internal Revenue Service

On the Internet. You can access forms and publications on the IRS website 24 hours a day, seven days a week, at http://www.irs.gov. Taxpayer Assistance Centers. There are 401 TACs across the country where IRS offers face-to-face assistance to taxpayers, and where taxpayers can pick up many IRS forms and publications.

The third party reports the sick pay on Form 940 and Form 941, and must deposit, pay, and report the FICA tax, FUTA tax, and income tax withholding under its EIN. The third party must give each employee to whom it paid sick pay a Form W-2 by January 31 of the following year.

These forms and publications are available on the Internet, on CD-ROM, through fax on demand, over the telephone, through the mail, at local IRS offices, at some banks, post offices, and libraries, and even at some grocery stores, copy centers and office supply stores.

Box 14 is primarily for informational purposes. For 2020, the IRS has instructed employers to report qualified sick and family leave wages under the Families First Coronavirus Response Act in Box 14.

You can access your federal tax account through a secure login at IRS.gov/account. View the amount you owe, along with details of your balance, your payment history, tax records, and key tax return information from your most recent tax return as originally filed.

You must file if you report sick pay on Forms W-2 using the name and EIN of the third party. Third party must file if they report sick pay on Forms W-2 under your name and EIN.

WHAT IS THIRD-PARTY SICK PAY? Third-party payers, such as insurance companies or trusts, who pay sick pay in place of wages. These payments are made to employees under a plan established for a participating employer during any period when an employee is absent from work due to illness or injury.

If liability for the employer FICA tax on sick pay is transferred from the third party to the employer, the sick pay wages and liability for the employer FICA tax are reported on the Form 941 of the employer and on the Form 941 of the third party.

There are a number of excellent sources available for taxpayers to obtain tax forms, instructions, and publications. They include: Downloading from IRS Forms & Publications page. Picking up copies at an IRS Taxpayer Assistance Center.