What tax forms Gusto handles (federal and state)

The IRS and state may send reminders about quarterly forms. If we file them for you (listed below), you can ignore the notice. You can also view documents we've filed in the past in the Taxes & Compliance > Tax documents section of your account.

If you're an employee or contractor, learn how to view and sign your personal forms here.

Use the dropdowns below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.

View company tax forms in your Gusto account—important reminders and video walkthrough included

Go to the Taxes & Compliance section and select Tax documents to view or sign the tax forms available to you in Gusto.

Go to other Help Center articles if you need to:

Run a specific report
- Popular: Run an “Agency payments” report to review payments Gusto has made on your behalf.
Report a tax notice to Gusto
Amend a return
Get more detailed state tax info—go to the state registration and tax info article.

Important reminders

Gusto only files the forms if you've actively processed payrolls using Gusto for the applicable quarter(s).

We will not start filing any returns—including $0 returns—until the company starts reporting subject wages and taxes in that state.
- Example: If you joined Gusto in Q1 2023, but did not process payroll wages (and related taxes) for an agency until Q2 2023, we will file the Q2 return, but not the Q1 return. You'll need to file any $0 returns directly to the agency if this is the case.
If you're not actively processing payroll, in a single state or in any state, employers are responsible for closing their payroll tax accounts with the federal, state, or local tax agency(ies) directly with the agency.
- For government payroll, exceptions apply—learn more here.

Check out the video below to see where you can find tax forms in your Gusto account.

Federal taxes and forms we file

Click the Taxes & Compliance section and select Tax documents to view the tax forms available to you in Gusto. Go to other Help Center articles if you need to:

Run a specific report
- Ex. You can run an “Agency payments” report to review payments Gusto has made on your behalf.
Report a tax notice to Gusto
Amend a return

Use the dropdowns below to see which federal forms (and related taxes) Gusto takes care of—this list may not include the form(s) we file for corrected or amended returns.

Employer taxes and forms

Employer's Annual Federal Tax Return (Form 944)
Employer's Annual Federal Unemployment (FUTA) Tax Return and Multi-State Employer and Credit Reduction Information (Form 940 and Schedule A)
Employer's Quarterly Federal Tax Return and Report of Tax Liability for Semiweekly Schedule Depositors (Form 941 and Schedule B) (Social Security and Medicare taxes)
Qualified Small Business Payroll Tax Credit for Increasing Research Activities (Form 8974)
Employer copies of Wage and Tax Statement and Corrected Wage and Tax Statement (Form W-3, W-2 and Form W-2C)
Employer copies of Non-employee compensation (Form 1096 and 1099); federal and state copies only
- At this time, we file Forms 1099 regardless of the $600 threshold in order to provide Independent Contractors with the necessary forms to quickly and accurately file their personal tax return.
Reporting Agent Authorization–Form 8655
- View by clicking Documents and toggling to the Company tab.

Employee taxes and forms

Wage and Tax Statement and Corrected Wage and Tax Statement (Form W-2 and Form W-2C)
Employee's Withholding Certificate (Form W-4; federal)

Domestic contractor taxes and forms

Non-employee compensation (1099-MISC); federal and state copies only
- Filing of this form ends after 2019.
Non-employee compensation (1099-NEC); federal and state copies only
- Filing of this form starts for the calendar year 2020.
- At this time, we file Forms 1099 regardless of the $600 threshold in order to provide Independent Contractors with the necessary forms to quickly and accurately file their personal tax return.

State taxes and forms we file

Click the Taxes & Compliance section and select Tax documents to view the tax forms available to you in Gusto. Go to other Help Center articles if you need to:

Run a specific report
- Ex. You can run an “Agency payments” report to review payments Gusto has made on your behalf.
Report a tax notice to Gusto
Amend a return

State and local form requirement reminder

For state income tax and certain local taxes, employers are required to have their employees physically sign the state and local version of the Form W-4, and store it for your records.

Use the dropdowns below to see which state forms (and related taxes) Gusto takes care of—this list may not include the form(s) we file for corrected or amended returns.

Heads up: Filings marked with an asterisk (*) will not appear in your Tax documents tab—these are coupons, payment vouchers, or other forms that are filed electronically. You can confirm tax payments were made by running an agency payments report.

Alabama

AL A-1 (Alabama Quarterly W/H Return)
AL A-3 (Alabama Annual W/H Reconciliation)
AL A-6 (Alabama Department of Revenue Monthly Return)
AL UC-CR4 (Alabama Quarterly Contribution)
State W2 (Wage and Tax Statement)
AL New Hire Report
Various local returns

Alaska

AK 07-1004 (AK Quarterly Contribution Report)
AK New Hire Report

Arizona

A1-WP* (Payment of AZ Income Tax Withholding)
A1-QRT (Quarterly Withholding Tax Return)
A1-R (Withholding Reconciliation Return)
UC-018 (Unemployment Tax and Wage Report)
State W2 (Wage and Tax Statement)
AZ Report for New Hire

Arkansas

AR 3MAR (Arkansas Annual W/H Reconciliation)
AR 941M* (State of Arkansas Monthly W/H Report)
AR DWS-ARK-209B (Arkansas Quarterly Contribution Report)
State W2 (Wage and Tax Statement)
AR New Hire Report

California

DE 88* (Payroll Tax Deposit Coupon)
DE 9 (Quarterly Contribution Return and Report of Wages)
DE 9C (Combined Payroll Tax Payment Coupon)
DE 34* (CA Report of New Hires)

Colorado

DR 1094* (Income Withholding Tax Return)
UITR-1 (Unemployment Contribution Report; Quarterly Report of Wages Paid and Premiums Owed)
- Not available, or required, after Q2 2023—premiums are calculated automatically based on submitted wages.
UITR-1a (Unemployment Wage Report; Individual Employee's Wages)
Family and medical leave insurance wage reports
- Reporting began Apr 2023
DR 1093* (Annual Transmittal of State W-2 and 1099 Forms)
State W2 (Wage and Tax Statement)
Report of New Hires
Various local returns

Connecticut

CT UC-5A (Connecticut Correction of EE Quarterly Earnings Report)
- Unemployment tax.
CT UC-2 (Connecticut Employer Contribution)
- Unemployment tax.
CT 941 (Connecticut Return for Annual Filer)
CT 941 DRS (Connecticut Quarterly W/H Return)
CT W3 (Connecticut Annual W/H Reconciliation)
State W2 (Wage and Tax Statement)
CT 941X (New Hire Report)

Delaware

DE W1* (Delaware Withholding Income Tax Return, for monthly filers)
DE W1A* (Delaware Withholding Income Tax Return, for eighth monthly filers)
DE W1Q* (Delaware Withholding Income Tax Return, for quarterly filers)
DE W3/ DE W3A (Delaware Annual W/H Reconciliation)
DE UC-8 (Employer's Contribution and Wage Report)
State W2 (Wage and Tax Statement)
DE New Hire Report
Various local returns

District of Columbia (Washington, D.C.)

FR900A* (Employer's Withholding Tax - Annual Return)
FR900M (Employer's Withholding Tax - Monthly Return)
FR900Q (Employer's Withholding Tax - Quarterly Return)
FR-900P* (District of Columbia Payment Voucher for Withholding Tax)
DC UC-30 and DOES PFL-30 (Employer's Quarterly Contribution and Wage Reports)
- One form is used to report both unemployment and paid family leave info.
State W2 (Wage and Tax Statement)
DC New Hire Report

Florida

FL RT-6 (Florida Quarterly Contribution)
- Unemployment tax
FL New Hire Report
Gusto does not file the RT-E Verify Form.
- Employers with more than 25 employees must file this form themselves every year by the end of April.

Georgia

G-7 Monthly (Quarterly Return for Monthly Payers)
G-7 Quarterly (Quarterly Return for Quarterly Payers)
G-7 S/ Sch B (Quarterly Return for Semi-Weekly Payers)
G-7 A (Annual Return for Annual Payers)
GA-V* (Withholding Payment Voucher)
G-1003 (Income Statement Transmittal)
DOL-4 Part I & II or called DOL-4N (Employer's Quarterly Tax and Wage Report)
State W2 (Wage and Tax Statement)
GA New Hire Report

We do not support:

G-7 Non-resident withholding (NRW)
G-2A

Hawaii

HI HW-14/ VP-1 (Hawaii Withholding Tax Return)
HI HW-3* (Hawaii Annual Withholding Reconciliation)
- You will not see this form in Gusto. It's only required to be filed with physical forms, and Gusto e-files.
HI UC-B6* (Hawaii Quarterly Contribution)
- Unemployment tax
State W2 (Wage and Tax Statement)
HI New Hire Report

Idaho

910* (Withholding Payment Voucher)
967 (Idaho Annual W/H Reconciliation)
TAX020 (Idaho Employer Quarterly UI Tax Report)
State W2 (Wage and Tax Statement)
ID New Hire Report

Illinois

IL-941 (Illinois Withholding Income Tax Return)
Schedule P (Illinois Withholding Schedule)
IL-501* (Illinois Withholding Tax Payment)
IL UI MTHLY WG (Illinois TaxNet Monthly Wage Report)
UI-3/ UI- 40 (Employer's Contribution and Wage Report)
IL W-3 (Illinois Annual W/H Reconciliation)
Wage and Tax Statement (State W2)
IL New Hire Report

Indiana

WH-1* (Withholding Tax Voucher)
WH-3 (Annual Withholding Tax)
UC-5A (Quarterly Wage and Employment Report)
State W2 (Wage and Tax Statement)
New Hire Report

Iowa

IA 44-095 (Iowa Quarterly Withholding Return)
IA 65-5300* (Return/Wage detail Iowa Quarterly Contribution)
IA 44-105 (Iowa Department of Revenue and Finance Voucher)
IA VSP (Iowa Annual W/H Reconciliation)
State W2 (Wage and Tax Statement)
New Hire Report

Kansas

K-CNS 100 (Quarterly Wage Report and Unemployment Tax Return)
KW-5* (Withholding Tax Deposit Report)
KW-3 (Annual Withholding Tax Return & Transmittal)
KW-3E (Annual Withholding Tax Return)
- For use by EFT filers only
State W2 (Wage and Tax Statement)
KS New Hire Report

Kentucky

K-1 (Employer's Return of Income Tax Withheld)
- For one day, twice monthly, monthly, or quarterly filers
K-3 (Employer's Return of Income Tax Withheld)
- For annual filers
UI-3 (Employer's Quarterly Unemployment Wage and Tax Report)
KY0033-138* (Occupational License Fee - Mercer County)
42A806* (Transmitter Report for Filing Kentucky Wage Statements)
State W2 (Wage and Tax Statement)
KY New Hire Report
Various local returns

Louisiana

L-1 (Employer's Return of State Income Tax Withheld)
L1-V* (Withholding Payment Voucher)
L-3 (Transmittal of Withholding Tax Statements)
LDOL ES4 (Employer's Wage and Tax Report)
State W-2 (Wage and Tax Statement)
LA New Hire Report

Maine

900ME* (Employer's Payment Voucher for Income Tax Withheld)
ME-UC-1 (Quarterly Return of Unemployment Contributions)
941/ C1-ME (Combined Filing for Income Tax Withholding & Unemployment Contributions)
ME PFML-1 (Maine PFML Wage Reports)
W-3ME (Reconciliation of Income Tax Withheld)
State W2 (Wage and Tax Statement)
New Hire Report

Maryland

MW506/ MW506M* (Employer Return of Income Tax Withheld)
- Tax coupons available in Gusto beginning Nov 2024.
MW508 (Annual Employer Withholding Reconciliation Report)
MD DLLR/ DUI 15 (Maryland Unemployment Insurance Quarterly Employment Report)
State W2 (Wage and Tax Statement)
Maryland Employee New Hire Report
- At this time, we do not file new hire reports for contractors

Massachusetts

M-941* (Employer’s Return of Income Taxes Withheld)
M-3 (Reconciliation of Massachusetts Income Taxes Withheld for Employers)
Paid Family & Medical Leave Quarterly Filings
Quarterly Employment and Wage Detail Report
- Unemployment tax, EMAC, and workforce training fund
State W2 (Wage and Tax Statement)
MA New Hire Report

Michigan

MI 5080/ 160 (Michigan Monthly/Quarterly Return)
- Withholding portions only
MI 5081 (MI Sales, Use and Withholding Tax Annual Return)
- Withholding portions only
MI UIA 1028 (Michigan Employer's Quarterly Wage/Tax Report)
- Unemployment tax
MI 501 ALLIANCE (Transmittal of Mag Media reporting of W-2)
MI 447 (Transmittal of Mag Media reporting of W-2)
State W2 (Wage and Tax Statement)
MI New Hire Report
Various local returns

Minnesota

MN MDES-1* (Minnesota Quarterly Contributions)
MN MDES-1* (Minnesota Quarterly Contributions for Paid Leave Only Accounts)
MN Quarterly Withholding Worksheet for quarterly filers*
MN Quarterly Withholding Worksheet for annual filers*
MN Income Tax Withheld Coupon*
State W2 (Wage and Tax Statement)
MN New Hire Report

Mississippi

89-140 (Annual Information Return)
89-105* (Employer's Withholding Tax Return)
UI-2 (Employer's Quarterly Wage Report)
State W2 (Wage and Tax Statement)
MS New Hire Report

Missouri

MO-941* (Employer's Return of Income Taxes Withheld)
MO-941P* (Quarter-Monthly Withholding Tax Payments)
MODES-4-7 (Quarterly Contribution and Wage Report)
MODES-10B (Quarterly Wage Report Continuation Sheet)
MO-W3 (Transmittal of Wage and Tax Statements)
Wage and Tax Statements (State W2)
MO New Hire Report
Various local returns

Montana

MT MW-1* (Montana Withholding Payment Coupon)
MT MW-3 (Montana Annual W/H Reconciliation)
MT UI-5 (Montana Quarterly Contribution)
- Unemployment tax
State W2 (Wage and Tax Statement)
MT New Hire Report

Nebraska

W-3N (Reconciliation of Income Tax Withheld)
941N (Withholding Return, for quarterly and annual filers)
501N* (Monthly Withholding Deposit)
UI 11T (Combined Tax Report)
State W2 (Wage and Tax Statement)
NE New Hire Report

Nevada

NUCS-4072 (Employer's Quarterly Contribution and Wage Report)
TXR-020.04( Modified Business Tax Return)
Quarterly Bond Contributions Report (Bond Report)
- Ended in 2017
NV New Hire Report

New Hampshire

NH DES 200A (New Hampshire Quarterly Contribution)
- Unemployment tax
NH New Hire Report

New Jersey

NJ WR-30* (New Jersey Employer Report of Wages Paid)
NJ-927* (New Jersey Employer's Quarterly Report)
NJ-927W (New Jersey Employer's Quarterly Report for Weekly Filers)
NJ-ERW2-S (New Jersey Submitter Form)
NJ-W-3 (New Jersey Annual Withholding Reconciliation)
State W2 (Wage and Tax Statement)
NJ New Hire Report

Not supported: NJ-500
Electronic Funds Transfer (EFT) taxpayers, like Gusto, do not file the Monthly Remittance of Gross Income Tax Withheld (Form NJ-500) remittance coupons. Employers must file this outside of Gusto.

New Mexico

CRS-1* (Combined Report Form)
RPD-41072(Annual Withholding Form)
ES-903A (Employer's Quarterly Wage and Contribution Report)
WC-1 (Workers' Compensation Fee Form)
State W2 (Wage and Tax Statement)
NM New Hire Report

New York

NYS-1* (Return of Tax Withheld Payment Coupon)
NYS-45 (Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return)
MTA-305 (Employer's Quarterly Metropolitan Transit Tax Form)
State W2 (Wage and Tax statement)
- NY Form W-2 explained
NY New Hire Report

North Carolina

NC 3 (Annual Withholding Reconciliation)
NC 3M (Annual Withholding Reconciliation, Monthly Filers)
NC 5* (Withholding Return, Quarterly or Monthly Filers)
NC 5P* (Withholding Payment Voucher)
NC 5Q (Withholding Return, Semi-weekly payers)
NCUI 101 (Employer's Quarterly Tax and Wage Report)
NCUI 101B (Employer's Quarterly Tax and Wage Report)
- Filed as needed/required
Quarterly Tax Payment Voucher
Wage and Tax Statement (State W2)
New Hire Report

North Dakota

ND F-306* (North Dakota Quarterly W/H Return)
ND F-307 (North Dakota Transmittal of Wage and Tax Statements)
ND NDUC-303 (North Dakota Quarterly Contribution
- Unemployment tax
State W2 (Wage and Tax Statement)
New Hire Report

Ohio

IT-941( Employer's Annual Reconciliation of Income Tax Withheld)
SD-101 (Employers Payment of School District Income Tax Withheld)
OH IT-501 (Ohio Income Tax Withheld Deposit Payment)
JFS-20125 (Unemployment Compensation Quarterly Tax Return)
- For the Ohio Department of Job and Family Services
Form 11 (Employer's Municipal Tax Withholding Statement)
SD-141 (School District Employer's Annual Reconciliation)
IT-3 (Transmittal of Wage and Tax Statements)
State W2 (Wage and Tax Statement)
New Hire Report
Various local returns

No longer supported: IT-942 (Employer's Quarterly Reconciliation of Income Tax Withheld).

Not required after Q2 2024.

Oklahoma

WTH 10001 (Oklahoma Wage Withholding Tax Return)
WTH 10004* (Oklahoma Withholding Payment Coupon)
OK W-3(Oklahoma Transmittal of Wage and Tax Statements
OES-3 (Employer's Quarterly Contribution Report)
New Hire Report

Oregon

OTC* (Combined Payroll Tax Payment Coupon)
OQ (Quarterly Combined Tax Report)
Form OR-STT-1 (Oregon Quarterly Statewide Transit Tax Withholding Return)
Oregon Schedule B (State Withholding Tax)
FORM 132(Employee Detail Report)
WR (Annual Withholding Tax Reconciliation Report)
State W2(Wage and Tax Statement)
New Hire Report
Various local returns

Pennsylvania

PA W-3(Employer Quarterly Return of Withholding Tax)
UC-2 (Employer's Unemployment Insurance Tax Report)
Form Detail UC-2 (Employer's Report for Unemployment Compensation)
REV-1667 AS(W-2 Transmittal)
State W2 (Wage and Tax Statement)
New Hire Report
Various local returns

Rhode Island

RI-W-3 (Rhode Island Annual W/H Reconciliation)
RI State W2 (Rhode Island Income Tax Transmittal Form for the Reporting of W2 Information)
RI 941 (Rhode Island Employer’s Quarterly Tax Return and Reconciliation, Quarterly)
- Began in 2021
Rhode Island Income Tax Withholding Coupon, Weekly*
941M* (Rhode Island Income Tax Withholding Coupon, Monthly)
- Only filed until 2020.
941Q* (Rhode Island Income Tax Withholding Coupon, Quarterly)
- Only filed through 2020.
RI TX-17 (Rhode Island Quarterly Contributions)
New Hire Report

South Carolina

WH-1601* (Withholding Tax Payment)
WH-1605 (Withholding Quarterly Tax Return)
WH-1606 (Withholding Fourth Quarter/Annual Reconciliation/W-2 Transmittal)
WH-1612 (W2/Magnetic Media Transmittal Form)
UCE-101/ UCE-120 (Employer Quarterly Contribution and Wage Reports)
UCE-120A (Employer's Quarterly Continuation Sheet)
Wage and Tax Statement (State W2)
New Hire Report

South Dakota

SD DOL-UID-21 (South Dakota Quarterly Contribution)
- Unemployment tax
New Hire Report

Tennessee

LB-0456 (Premium Report)
LB-0851 (Wage Report)
New Hire Report

Texas

C-3 (Employer's Quarterly Report)
New Hire Report

Utah

TC-941* (Utah Withholding Return)
TC-941R (Annual Withholding Reconciliation)
33H (Employer's Contribution Report)
33HA (Employer's Quarterly Wage List)
State W2 (Wage and Tax Statement)
New Hire Report

Vermont

VT WHT-430* (Vermont Withholding Tax Payment)
VT WHT-434 (Vermont Annual W/H Reconciliation)
VT WHT-436 (Quarterly Withholding Reconciliation)
VT C-101 (Vermont Quarterly Contribution)
- Unemployment tax
VT W2 (Vermont State W2)
State W2 (Wage and Tax Statement)
New Hire Report

Virginia

VA-5* (Employer's Return of Virginia Income Tax Withheld, Electronic Only)
VA-6* (Employer's Annual or Final Summary of Income Tax Withheld)
VA-15* (Employer's Voucher for Payment of Income Tax Withheld, Semiweekly)
VA-16 (Employer's Payments Quarterly Reconciliation and Return of Income Tax Withheld)
VEC-FC-20 (Employer's Quarterly Tax Report)
VEC-FC-21 (Employer's Quarterly Payroll Report)
VA-W (W-2/1099 Transmittal)
State W2 (Wage and Tax Statement)
New Hire Report

Washington

Employer's Quarterly Tax and Wage Detail Report
Labor & Industries Employer's Quarterly Report
Employer's Paid Family & Medical Leave Quarterly Wages and Hour Report
New Hire Report

West Virginia

WV/ IT-103 (Annual Reconciliation of Income Tax Withheld)
WV/ IT101Q (Employer's Quarterly Return of Income Tax Withheld)
WV/IT-101V* (Employer's Monthly Return of Income Tax Withheld)
WVUC-A-154 (Quarterly Contribution Report)
WV/IT-105 (W-2 Transmitter Summary)
State W2 (Wage and Tax Statement)
New Hire Report
Various local returns

Wisconsin

WI WT-6* (Wisconsin Tax Deposit Report)
WI WT-7 (Wisconsin Annual W/H Reconciliation)
WI UCT-101 (Wisconsin Quarterly Contribution)
- Unemployment tax
WI State W2 (Wisconsin State W2)
State W2 (Wage and Tax Statement)
New Hire Report

Wyoming

WYO058 (Quarterly UI Summary Report/Wage Listing)
New Hire Report