Payroll Professionals Tax Center - Information for Payroll Professionals and Their Clients
Updated Withholding Guidance for 2013
Employers should also begin withholding Social Security tax at the rate of 6.2 percent of wages paid following the expiration of the temporary two-percentage-point payroll tax cut in effect for 2011 and 2012.
Employers should start using the revised withholding tables and correct the amount of Social Security tax withheld as soon as possible, but not later than Feb. 15, 2013. For any Social Security tax under-withheld before that date, employers should make the appropriate adjustment in workers’ pay as soon as possible, but not later than March 31, 2013.
Voluntary Classification Settlement Program
Affordable Care Act Tax Provisions
Employment Taxes for Businesses
Businesses with Employees
Worker Classification (Independent Contractors vs. Employees)
Draft Forms and Instructions
Correcting Employment Taxes
Tax Pro Events
Subscribe to a variety of electronic newsletters from this page, including:
- e-News for Payroll Professionals - information specifically affecting federal payroll tax returns
- e-News for Tax Professionals - news for tax professionals, links to resources on IRS.gov and local news and events by state
- e-News for Small Businesses - information about IRS small business outreach products and programs
- IRS Guidewire - advance copies of tax guidance
- IRS Newswire - news releases issued by the IRS National Media Relations Office
SSA/IRS Reporter Newsletter
Access to current and past editions of this quarterly newsletter for employers.
W-2 News for Employers and Small Businesses
Sign up to receive the SSA electronic newsletter for employers who submit W-2s to Social Security.
Social Security Administration (SSA) – Employer Web page
How to file W-2s online and how to use SSA’s Social Security Number Verification Service.
Information Returns Processing
The Information Reporting Program Website is designed to help you meet your Information Reporting Requirements. Included are help-line telephone numbers and direct links to aid you in reporting information returns. You will also find information about how to file returns electronically or magnetically, as well as information on backup withholding and the “B” notice process.
FIRE (Filing Information Returns Electronically)
The FIRE (Filing Information Returns Electronically) system is set up for financial institutions and others to file Information Return Forms 1042-S, 1098, 1099, 5498, 8027 or W-2G. A list of FIRE software vendors can be found in Publication 1582. By phone 1-866-455-7438.
TIN Matching Service
TIN matching gives the authorized user the opportunity to match 1099 payee information against IRS records prior to filing information returns. An authorized payor is one who has filed information returns with the IRS in at least one of the two past tax years.
Employment Taxes - Electronic Filing and Payment Options
Information on the Employment Tax e-file System and electronic filing of Forms 940, 941 and 944.
Electronic Federal Tax Payments (EFTPS)
Businesses and individuals can use the Electronic Federal Tax Payment System to pay all their federal taxes electronically, 24 hours a day, 7 days a week, via the phone, personal computer (PC) software or the Internet. Visit the EFTPS web site for all the latest information! Or visit the Department of Treasury’s Financial Management Services web page on EFTPS.
Other Information for Payroll Professionals and Employers
Outsourcing Payroll and Third Party Payers
Many employers outsource some of their payroll and related tax duties to third-party payroll service providers. They can help assure filing deadlines and deposit requirements are met and greatly streamline business operations.
Retirement Plans for Small Businesses
Are you looking for information on employee retirement plans in order to provide better service to all your clients?
EITC Information for Employers
Bookmark this page as your one-stop resource for Earned Income Tax Credit (EITC) tools, information and guidance. This year, it’s easier than ever to help your employees determine whether they qualify for EITC or the Advanced EITC.
Issue Management Resolution System
The IRS Stakeholder Liaison (SL) function has established the Issue Management Resolution System (IMRS), a streamlined and structured process that facilitates stakeholder issue identification, resolution and feedback.
- Tax Code, Regulations and Other Official Guidance
- IRS Hotlines and Toll-Free Numbers
- Taxpayer Advocate Service
- Tax Information for Tax Professionals
- Tax Information for All Small Businesses
- IRS Withholding Calculator