Insights

IRS Issues Form 14581-A (Fringe Benefits Compliance Self-Assessment for Public Employers)


On July 5, 2017, the IRS issued Form 14581-A, which is a tool for public employers (federal, state and local governments) to conduct self-assessments of their fringe benefits. Form 14581-A includes a total of 11 questions and has fillable check box and text fields so that the form can be completed electronically or printed and completed manually. This self-assessment tool is a general guide to the most common tax issues that public employers may encounter based on IRS audits, and it directs those entities to additional information as necessary.

As background, public employers have unique legal requirements for compliance with federal tax and Social Security laws. These employers need to be aware of the rules that apply to them and their workers (both employees and independent contractors).

Overall, the content of Form 14581-A is not completely unique to public employers; any employer seeking to conduct a self-assessment of its fringe benefits may find it helpful.

IRS Form 14581-A »