Business Tax Forms and Links
for businesses in Texas

Income Tax Forms, yearly:

Purpose: To report the earnings of business to the federal government.

Controlling Agency: Internal Revenue Service

Website: www.irs.gov

• Sole Proprietorship: Schedule C:

http://www.irs.gov/pub/irs-pdf/f1040sc.pdf

• Corporation: Form 1120:

http://www.irs.gov/pub/irs-pdf/f1120.pdf

• Partnership: Form 1065:

http://www.irs.gov/pub/irs-pdf/f1065.pdf

Payroll Tax Filings:

Purpose: To report earnings and withheld taxes of employees to governmental agencies.

Controlling Agency: Internal Revenue Service & Texas Workforce Commission

Website: www.irs.gov and www.texasworkforce.org

• Form W-4, upon employment:

http://www.irs.gov/pub/irs-pdf/fw4.pdf

• Form W-2, yearly:

http://www.irs.gov/pub/irs-pdf/fw2.pdf

• Form W-3 (transmittal page for W-2), yearly:

http://www.irs.gov/pub/irs-pdf/fw3.pdf

• Form 941, quarterly:

http://www.irs.gov/pub/irs-pdf/f941.pdf

• Texas Workforce Commission, quarterly report:

http://www.texasworkforce.org (home page)

https://m06hostp.twc.state.tx.us/TAXWEB/TaxMain (to file on-line)

• Form 940 Federal Unemployment Tax, yearly report:

http://www.irs.gov/pub/irs-pdf/f940.pdf

Contract Labor Filings:

Purpose: To report amounts paid to independent contractors to governmental agency.

Controlling Agency: Internal Revenue Service

Website: www.irs.gov

• Form W-9 (independent contractor), upon engagement:

http://www.irs.gov/pub/irs-pdf/fw9.pdf

• Form 1099-Misc, yearly:

http://www.irs.gov/pub/irs-pdf/f1099msc.pdf

• Form 1096 (transmittal page for 1099), yearly:

http://www.irs.gov/pub/irs-pdf/f1096.pdf

State Filings:

Purpose: To report sales and remit sales taxes to the state government; and to report the earnings and capital of incorporated entities to the state government.

State - Tax is imposed on all retail sales, leases and rentals of most goods, as well as taxable services.

City - Texas cities have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825)

County - Texas counties have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825).

MTA/CTD - Texas transit authorities have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4%(.0825).

Special Purpose Districts - Texas special purpose districts have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4%(.0825).

Controlling Agency: Texas Comptroller of Public Accounts

Website: www.window.state.tx.us

• Sales Tax Return, monthly, quarterly or yearly: http://www.window.state.tx.us/taxinfo/taxforms/01-114.pdf

http://www.window.state.tx.us/webfile/salestax.html (to file online)

• State Franchise Tax Return, yearly:

http://www.window.state.tx.us/taxinfo/taxforms/2005rep.pdf