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IMRS Hot Issues

April 2015

Important Information Concerning the Affordable Care Act (ACA)

  • Recent Guidance:
    • Notice 2015-22, Transitional Relief from Estimated Tax Additions to Tax for Farmers and Fishermen who Receive Erroneous Forms 1095-A
    • Notice 2015-16, Section 4980I — Excise Tax on High Cost Employer-Sponsored Health Coverage
    • Notice 2015-17, Guidance on the Application of Code § 4980D to Certain Types of Health Coverage Reimbursement Arrangement
  • Information on IRS.gov
    • Publication 5209- Preparing your 2014 Return - the shared responsibility payment (Flyer)
    • Publication 5208 - Affordable Care Act: Are you an applicable large employer?

For more information about the Affordable Care Act and filing your 2014 income tax return visit IRS.gov/aca

Comments on Electronic Filing of Employment Tax Family (94x) Returns

The IRS is soliciting comments concerning a possible free option for Form 94x filers through a Request for Information published on the Federal Register. Written comments should be received on or before May 4 to be assured of consideration.

Please direct all electronic comments to wi.94x.efile@irs.gov or written comments to Internal Revenue Service, SE:W:CAS:SP:IS, 5000 Ellin Road, C4-223, Lanham, MD 20706. Please include the Federal Register Document number (FR Doc. 2015-05104) in the subject line of your email or correspondence.

Can a taxpayer or practitioner with a Power of Attorney for another taxpayer use Get Transcript Online to request a transcript for the other taxpayer? (IMRS Issue 15-0001992)

No. You may submit Form 4506T by following the instructions on the form. Practitioners can use e-Services Transcript Delivery System if their power of attorney already exists in the IRS Centralized Authorization File.

As a reminder, the IRS discontinued processing transcript requests through the Transcript Delivery System (TDS) last year when an Identity Theft Indicator is on the taxpayer’s account. Please plan accordingly. More information is available on the e-services landing page.

Tangible Property Final Regulations FAQs now Available

The Tangible Property Frequently Asked Questions provide a brief summation and direction on some key elements of the Tangible Property Regulations and include information on simplified procedures for small business taxpayers.

Appointment Service Test

We are testing an appointment process in a sample of Taxpayer Assistance Centers during this filing season. Through an effective appointment process, taxpayers will know in advance that they can get the service they need without waiting. Serving taxpayers in scheduled appointments should eliminate long lines that sometimes occur at many TAC locations and help ensure the taxpayer’s issue is resolved. Go to Contact Your Local Office to see if your local TAC is participating in the appointment test.

Page Last Reviewed or Updated: 06-Apr-2015