14581-D

Other Tax Issues Compliance Self-Assessment For Public Employers

Agency
IRS
Revision
June 2017
Fillable fields
100
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 14581-D online
Page 1 of form 14581-D

Form 14581-D: Other Tax Issues Compliance Self-Assessment For Public Employers

Form 14581-D, Other Tax Issues 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 lists Form 14581-D among the tools for use by Federal, State and Local Government Entities.

This form covers other tax issues under the heading Publication 15: filing employment tax returns such as Forms 941, 944 and 945, keeping Forms W-4 on file, filing tax and information returns, reporting payments to independent contractors, and backup withholding. Each item has Yes, No and Follow Up boxes, and the form ends with a Notes/Follow-up space.

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-D

Introduction and common errors

The seven tools in the 14581 series, and errors the form says were identified during IRS audits of public employers, such as failure to correctly complete or file Forms 1099.

Question 1: employment tax returns

Whether Form 941 or Form 944 and Form 945 were filed, filed by the due date and complete, and whether amounts reconcile between Forms W-3, W-2 and 941 and the accounting records.

Question 2: Form W-4

Whether a valid Form W-4 is on file for each employee, secured before initial payment and properly completed, and renewed by February 15 for employees who claimed an exemption.

Question 3: tax and information returns

Items a to n, from Form W-2 to Form 8300, asking whether each return is required and whether it was filed timely and accurately.

Question 4: independent contractor reporting

Form W-9 before initial payment, and Form 1099-MISC for contractors paid $600 or more per year, for attorney payments and for medical and health care payments.

Question 5: backup withholding

Whether the entity backup withheld income tax on any reportable payments, with notes on Form 945, Notice CP2100 and Publication 1281.

How to fill out Form 14581-D

  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

    Work through questions 1 to 5

    Check Yes, No or Follow Up for each lettered item, from employment tax returns to backup withholding.

  4. 4

    Compare with your records

    Items d.i and d.ii of question 1 ask whether wage and withholding amounts reconcile between Forms W-3, W-2 and 941 and the accounting records.

  5. 5

    Add notes

    List open items in the Notes/Follow-up space at the end of the form.

  6. 6

    Review the sources

    The form says all forms and instructions are available at www.irs.gov/forms-pubs, and page 1 lists IRS publications for public employers.

Why fill Form 14581-D 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.

Backup withholding

The form says it applies to reportable payments to a U.S. person who did not provide its TIN in the manner required, or when the IRS notifies the payer that the TIN is incorrect. A payer reports it on Form 945.

Form W-9 before payment

A note on the form says Form W-9, or its equivalent, should be secured from all contractors before any payments are made.

Other topics in the series

Fringe benefits, international issues and worker status have their own forms, as do Medicare, retirement plan and Social Security coverage for state and local government entities.

Related forms

Who completes Form 14581-D?

  • Federal, state and local government entities

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

  • Payroll and employment tax staff

    The people who file Forms 941, 944 and 945 and collect Forms W-4 from employees, as asked in questions 1 and 2.

  • Staff who file information returns

    Question 3 lists returns such as Forms W-2, W-3, 1096, 1099-G, 1099-INT, 1099-MISC, 1099-R, 1098-E, 1098-T and 8300.

  • Entities paying independent contractors

    Question 4 covers Form W-9 and Form 1099-MISC reporting for payments to independent contractors.

  • 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-D

Is Form 14581-D 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-D 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.

Which returns does it cover?

Forms 941, 944 and 945 in question 1, and in question 3 Forms W-2, W-3, CT-1, 720, 990, 990-T, 1096, 1099-G, 1099-INT, 1099-MISC, 1099-R, 1098-E, 1098-T and 8300.

What does it say about Form W-9?

The note says Form W-9, or its equivalent, should be secured from all contractors before any payments are made, to help ensure that the payee's name and TIN are accurate.

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.