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IMRS Industry Issues Quarterly Report March 2013

Issue Management Resolution System – Turning Issues into Answers

The Issue Management Resolution System (IMRS) was designed to capture, develop and respond to stakeholder issues. IMRS also identifies nationwide trends in the reporting, filing and paying requirements that may indicate a need to change IRS processes or procedures.

This report provides synopses of some of the issues raised by or of interest to our industry stakeholders. Stakeholders should forward significant issues regarding IRS policies, practices and issues to their Stakeholder Liaison (SL) Local Contacts.

IMRS Issue 13-0001754 – Delayed start for filing season – relief for farmers and fishermen

Issue: Farmers and preparers of returns for farmers request an extension to the March 1 deadline to file and pay taxes due on their 2012 Forms 1040 because the schedules they use will not be available until late February or early March 2013.

Response: Normally, farmers and fishermen who choose not to make quarterly estimated tax payments are not subject to a penalty if they file their returns and pay the full amount of tax due by March 1. Notice 2013-5 (PDF) provides relief from the estimated tax penalty for farmers and fishermen unable to file and pay their 2012 taxes by the March 1 deadline due to the delayed start for filing tax returns. The delay stems from the American Taxpayer Relief Act, which affected several tax forms that are often filed by farmers and fishermen.

According to Notice 2013-5, farmers or fishermen who miss the March 1 deadline will not be subject to the penalty if they file and pay by April 15, 2013. A taxpayer qualifies as a farmer or fisherman for tax year 2012 if at least two-thirds of the taxpayer’s total gross income was from farming or fishing in either 2011 or 2012. The relief applies to all farmers and fishermen, not only those who must file late released forms.

Farmers and fishermen requesting this penalty waiver must attach Form 2210-F to  their tax return. The form can be submitted electronically or on paper. The taxpayer’s name and identifying number should be entered at the top of the form, the waiver box (Part I, Box A) should be checked, and the rest of the form should be left blank. Forms, instructions and other tax assistance are available on IRS.gov.

IMRS Issue 13-0001736 – Mailing Electronic Federal Tax Payment System PIN

Issue: Why is the EFTPS PIN mailed out when users register online for EFTPS?

Response: EFTPS is required to mail the PIN letter to the taxpayer’s address of record, which may be different from the primary contact information entered in the EFTPS enrollment. This is a security measure to ensure taxpayers are notified if a third party enrolls them in EFTPS. If taxpayers need to make a payment before they receive their PIN letter, they can call EFTPS Customer Service 48 hours after completing the enrollment. If the enrollment is active, the customer service agent can take a payment for the taxpayer over the phone.

IMRS Issue 12-0001531 – Advertising with Forms W-2

Issue: It is a tax practitioner’s understanding that advertising is prohibited on Forms W-2 and other information returns (reference Rev Proc 2011-62 and Publication 1141), but are there restrictions to including advertising with Forms W-2 and other information returns?

Response: Additional enclosures such as advertising, promotional material, or a quarterly or annual report, are not permitted. Even a sentence or two on the year-end statement describing new services offered by the payer is not permitted. Logos, slogans and advertising may be used on any permissible enclosure, such as a check or account statement, but not on information returns and payee copies. See the general instructions of the information return for a list of permissible enclosures. If you have comments about the restrictions on including logos, slogans and advertising on information returns and payee copies, send or email your comments to: Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:T:M:S, 1111 Constitution Avenue, NW, Room 6526, Washington, DC 20224 or substituteforms@irs.gov.

IMRS Issue 13-0001731 – Request to include a tweet on IRS news releases

Issue: A stakeholder suggested that IRS news releases include a tweet for the news release at the end. This would allow organizations to get the information out to its members via Twitter in a more expeditious manner.

Response: News releases on IRS.gov contain three icons at the top right-hand corner of the news release: a heart, a plus sign and a printer. When the '+' icon is selected, a Bookmark & Share drop-down menu appears, listing many social media platforms including Twitter. When users select Twitter, a tweet for the news release is provided.

Page Last Reviewed or Updated: 20-Mar-2014