Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Payments Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Federal income tax withheld is reported to taxpayers on all the following forms: Forms 1099, Form W-2, Form W-4, Forms RRB-1099, and SSA-1099.
  2. If a taxpayer receives several Forms W-2 and 1099, then the amount of income tax withheld reported on the return is the total of all income tax withheld from all the Forms W-2 and all Forms 1099.
  3. The amount of tax due and paid with this year's tax return qualifies as an estimated payment.