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Payroll Professionals Tax Center - Information for Payroll Professionals and Their Clients

Same Sex Couples: Guidance for Employers
Following the Supreme Court’s decision invalidating a key provision of the Defense of Marriage Act, the IRS ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, are now treated as married for federal tax purposes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

See the following resources for employers:

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

Notice 2013-61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit

Revenue Ruling 2013-17, This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.

Voluntary Classification Settlement Program
The Voluntary Classification Settlement Program (VCSP) is a new optional program that provides taxpayers with an opportunity to reclassify their workers as employees for future tax periods for employment tax purposes with partial relief from federal employment taxes for eligible taxpayers that agree to prospectively treat their workers (or a class or group of workers) as employees. To participate in this new voluntary program, the taxpayer must meet certain eligibility requirements, apply to participate in the VCSP by filing Form 8952, Application for Voluntary Classification Settlement Program, and enter into a closing agreement with the IRS.

Affordable Care Act Tax Provisions
See this page for the latest information on the Affordable Care Act, including a list of provisions for which the IRS has issued proposed and/or final guidance; additional information will be added to this page as it becomes available.

Employment Taxes for Businesses
This is the starting point on for employment tax information. These links provide good, basic information on employment taxes and worker classification (independent contractors vs. employees).

Businesses with Employees
This section briefly discusses a variety of topics that employers and/or businesses who have employees should know.

Worker Classification (Independent Contractors vs. Employees)
Are you or your help independent consultants or employees? Before you can know how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.

Employment Tax Forms

Employment Tax Publications

Draft Forms and Instructions
See the draft copies of a variety of forms, instructions, and publications as well as a schedule of release dates.

Correcting Employment Taxes
Information on correcting errors on previously filed employment tax returns, including the new 94X forms established in 2009.

Tax Pro Events
The IRS offers a wide variety of educational events for the practitioner community including tax practitioner institute classes, phone forums, seminars, and local liaison meetings. Some events are employment tax topics.

Reporting Agents
Reporting Agents assist employers in making required tax deposits and tax information filings to the Federal Government and to state and local governments. This section has information and guidance for Reporting Agents.

e-News Subscriptions

Subscribe to a variety of electronic newsletters from this page, including:

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.

Electronic Options

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.

References/Related Topics

Page Last Reviewed or Updated: 19-Mar-2014