14581-A

Fringe Benefits Compliance Self-Assessment For Public Employers

Agency
IRS
Revision
June 2017
Fillable fields
45
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 14581-A online
Page 1 of form 14581-A

Form 14581-A: Fringe Benefits Compliance Self-Assessment For Public Employers

Form 14581-A, Fringe Benefits Compliance Self-Assessment For Public Employers, is a checklist for government employers. The form says the Form 14581 series consists of seven topical employment tax Compliance Self-Assessment tools for voluntary use by government entities, and that they are designed to help public employers identify areas that indicate potential compliance issues.

This form covers fringe benefits. It asks whether the entity follows accountable plan rules for reimbursing employee business expenses, and whether it includes the taxable amount of benefits such as personal use of a government-owned vehicle, group-term life insurance, meals, lodging, educational assistance, awards, membership fees, moving expenses and gift certificates as wages when applicable. Each question has Yes, No and Follow Up boxes, a note on the rules and a Comments field.

The form says the tools are provided for general information only and don't constitute legal advice or determinations by the IRS. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 14581-A

Introduction and the 14581 series

Explains the seven tools: Forms 14581-A, B, D and G for federal, state and local government entities, and Forms 14581-C, E and F for state and local government entities only.

Common errors

Errors the form says were identified during IRS audits of public employers, such as Forms 941 or 944 that do not reconcile with Forms W-2 and W-3, and taxable noncash benefits left out of wages.

Question 1: accountable plans

Whether the entity follows accountable plan rules for reimbursing business expenses. The note lists incurring the expense at work, substantiating it and returning excess amounts within a reasonable period.

Questions 2a to 2c

Personal use of a government-owned vehicle, other listed property or travel reimbursements, and group-term life insurance, with notes on valuation rules and the $50,000 coverage amount.

Questions 2d to 2j

Meals, lodging, educational assistance (the note says up to $5,250 per year under an educational assistance program), achievement awards, membership fees, moving expenses and gift certificates.

Notes/Follow-up

A closing space for notes and follow-up items after all questions are answered.

How to fill out Form 14581-A

  1. 1

    Choose who completes it

    The form says the tools are intended for those responsible for withholding and paying employment taxes and filing required information returns.

  2. 2

    Fill it on screen or on paper

    The form says it has fillable check box and text fields so it can be completed electronically or printed and completed manually.

  3. 3

    Read each note

    Each question has a note with brief information on the rules and references such as Publication 15-B, Publication 5137, Publication 970 and Publication 521.

  4. 4

    Check Yes, No or Follow Up

    Mark one of the three boxes for question 1 and for each item 2a to 2j.

  5. 5

    Add comments

    Use the Comments field under each question to record details, and list open items in Notes/Follow-up at the end.

  6. 6

    Review the sources

    The form says the sources cited should be reviewed for additional information, and lists IRS publications for public employers on page 1.

Why fill Form 14581-A on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

What happens with it

No filing address or deadline

The form prints no filing address, deadline or signature line. It describes itself as a self-assessment tool for voluntary use by government entities.

Not legal advice

The form says the tools are provided for general information only. They don't constitute legal advice or determinations by the IRS regarding particular tax situations, and they don't cover every question.

Other topics in the series

International issues, other tax issues and worker status have their own forms, as do Medicare, retirement plan and Social Security coverage for state and local government entities.

IRS resources

Page 1 lists Publications 15, 15-A, 15-B, 515, 963, 1281, 1779, 5137 and 5138, the Government Retirement Plans Toolkit and Tools for Federal, State and Local Governments.

Related forms

Who completes Form 14581-A?

  • Federal, state and local government entities

    The form lists Form 14581-A among the tools for use by Federal, State and Local Government Entities.

  • Payroll and employment tax staff

    The people responsible for withholding and paying employment taxes for the entity's workers, both employees and independent contractors.

  • Staff who file information returns

    The form also names those responsible for filing required information returns, such as Forms W-2 and 1099 mentioned in its common errors list.

  • Voluntary use

    The form describes the series as tools for voluntary use by government entities to conduct self-assessments of their compliance.

The form says the self-assessment tools are intended to be completed by those responsible for withholding and paying employment taxes and filing required information returns at a public employer.

Official sources and the blank

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Questions about Form 14581-A

Is Form 14581-A filed with the IRS?

The form prints no filing address or deadline. It describes the Form 14581 series as tools for voluntary use by government entities to assess their own compliance.

Who is Form 14581-A for?

Public employers. The form lists it for use by federal, state and local government entities, completed by those responsible for employment taxes and information returns.

Does completing it give an IRS ruling?

No. The form says the tools don't constitute legal advice or determinations by the IRS regarding particular tax situations.

Which fringe benefits does it cover?

Accountable plan reimbursements, government-owned vehicles, listed property and travel, group-term life insurance, meals, lodging, educational assistance, awards, membership fees, moving expenses and gift certificates.

What are the other forms in the series?

The form lists Forms 14581-B (international issues), 14581-C (Medicare coverage), 14581-D (other tax issues), 14581-E (retirement plan coverage), 14581-F (Social Security coverage) and 14581-G (worker status).