Which IRS form should be used to report payments made to regular employees?

The W-2 form is the correct choice for reporting payments made to regular employees because it is specifically designed for reporting wages, tips, and other compensation paid to employees throughout the year. Employers must provide a W-2 to each employee by the end of January following the tax year, detailing total earnings and the amounts withheld for federal, state, and other taxes.

This form serves as an employee's tax document and is essential for filing their personal tax returns. It provides crucial information, such as the employee's gross income, Social Security wages, and Medicare wages, which reflects the total compensation received during the year.

In contrast, the other forms listed are used for different purposes: the 1099 form is typically used for independent contractors and non-employee payments; the W-4 form is utilized by employees to indicate their tax withholding preferences; and the W-9 form is used to request a taxpayer identification number from a contractor or vendor, not an employee. Understanding the correct use of these forms is essential for compliance with tax regulations and proper employee payment reporting.