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FSLG Newsletter Archive

A publication of the Federal, State, & Local Governments office of the TE/GE Operating Division, these newsletters present information about government entities. The freely available Adobe Acrobat Reader software is required to view, print and search these files.

Caution: We include prior issues of the newsletter in our archives for reference. Please be aware that laws, regulations and procedures may have changed since an article was published, and the information may not be current. Please return to the FSLG homepage or contact IRS for information on current developments.

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Issue Highlights Release Date

July 2013

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IRS Guidance on Sick Leave Plans; Severance Pay and FICA; Taxpayer Identification Number (TIN) On-Line Matching; Recorded Webinars for Government; EHR Reporting; Directory of FSLG Specialists 7/2013

January 2013

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FSLG Accomplishments in Fiscal Year 2012 and Plans for Fiscal Year 2013; Form 8300 Requirements for Government Entities; Exclusion of Work-Related Disability Benefits Under Section 104; Regulations Issued on Additional Medicare Tax; Directory of FSLG Specialists 12/2012

July 2012

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Requirements for Furnishing Form 1099-G Electronically; Vow To Hire Heroes Credit Not Available To Governmental Entities; Election Workers: Reporting and Withholding; Excise Taxes for Governmental Gambling Activities; Directory of FSLG Specialists 7/2012

January 2012

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New Voluntary Classification Settlement Program; Repeal of Section 3402(t); Guidance on Employer Provided Cell Phones; Changes to Form W-2 for 2011; Common FSLG Examination Issues; Ruling on Employer-Provided Clothing Revoked; Reissuance of Debt Obligations: Basic Concepts; Directory of FSLG Specialists 1/2012

July 2011

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Section 3402(t) Withholding Delayed Until 2013; FSLG and the National Research Program; Withholding Agents and Form 1042-S; FSLG Offers Webinars to Governments; Repeal of Expanded Information Reporting; Directory of FSLG Specialists 6/2011

January 2011

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Foster Care; Proposed Regulations Eliminate Paper Deposit Coupons; Help Improve the FSLG Website; Changes to Drug Reimbursements Under Flexible Spending Arrangements; Issues for Nonresident Alien Students and Teachers; Directory of FSLG Specialists 12/2010

July 2010

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Medical Residents and FICA; Why EFTPS Is a Good Fit for Governments; Procedures for Correcting Form 941; Proposed Regulations Allow Authorization of IRC 3504 Agent for FUTA; Section 218 Agreements; Directory of FSLG Specialists 07/2010

January 2010

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Changes in 2010 for Form 944 Filers; Special Assessments and Real Estate Taxes; Foreign Income Exclusion for Individuals Providing Personal Services to a Federal Agency; Social Security And Medicare Taxes and Section 218 Retroactive Payments; Directory of FSLG Specialists 01/2010

July 2009

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Paul Marmolejo Named Director of FSLG; Continuing Coverage Health Insurance Subsidy Under COBRA; FSLG Completes Report on Community Colleges; Update on Cell Phone Use; 3042(t) Withholding Delayed One Year; Directory of FSLG Contacts. 07/2009

January 2009

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Fiscal Year 2008 Accomplishments; New Withholding Requirement for Governments Beginning 2011; Military Differential and Combat Zone Bonus Pay; Publication 963; Directory of FSLG Contacts. 01/2009

July 2008

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Fiscal Year 2008 Mid-Year Results; New Income Tax Exclusion for Volunteer Firefighters and Emergency Responders; Accident and Health Coverage for Persons Not the Employee’s Spouse or Dependent; Directory of FSLG Contacts. 07/2008

January 2008

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FSLG FY 2007 Results and FY 2008 Workplan; Final Regulations for 403(b) Plans; Election Workers: Reporting and Withholding; Employee Health Benefit Plans; Reporting Group-Term Life Insurance Benefits; FSLG Directory; Upcoming Educational Payroll Events. 12/2007

July 2007

Fiscal Year 2007 Mid-Year Results; New Provision for Government Plan Distributions; Chief Counsel Guidance on Salary Reductions Under §3121(v)(1)(b); Firefighters and Emergency Workers; Correcting Fringe Benefit Reporting: An Example; Directory of FSLG Specialists. 07/2007

January 2007

Results for Fiscal Year 2006 and Plans for Fiscal Year 2007; New Excise Tax and Disclosure Rules for Tax-Exempt Entities Entering Into Prohibited Tax Shelter Transactions; IRS Releases New Written Documentation Requirements for “Pick-Up” Contributions; New Regulations Address Withholding on Supplemental Pay; Requesting a Technical Advice Memorandum; Directory of FSLG Contacts. 01/2007

July 2006

FY 2006 Mid-Year Results; Health Reimbursement Arrangements; Requesting a Private Letter Ruling; What is a Compliance Check?; What You Need To Know About Disclosure Laws; Directory of FSLG Contacts. 07/2006

January 2006

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IRS Launches Abusive Transaction Settlement Initiative; FSLG 2005 Fiscal Year Results; Amounts Paid to Inmates; New Legislation and Qualified Disaster Mitigation Payments; Directory of FSLG Contacts. 01/2006

June 2005

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Message from the Editor: Form W-4; Update: Student FICA Exception; Depositing Form 941 Taxes; Federal, State and Local Contacts.

06/2005

March 2005

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FSLG Releases Updated Publication 963; New IRS Advice on Taxability of Gift Cards; New Notification Requirement for State and Local Government New Hires; Treatment of Employer-Provided Lodging; IRS Revises Form for Tax-Exempt Bonds; FSLG Directory

03/2005

December,
2004

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Message from the Editor; Guidance Simplifies Payer Reporting; Are Water and Sewer Fees Deductible?; IRS Issues Caution on Parking Benefit Program; Tax Exempt Bonds: Why Would We Need To File?
 

12/2004

September,
2004


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Message from the Director; No-Additional Cost Services and Qualified Employee Discounts for Public Employees; Payments to Attorneys; Follow-up on Volunteer Workers; Tax Exempt Bonds Qualified Private Activity Bond Publication

09/2004

June,
2004


Non-graphic
version

Message from the Editor; Sale In – Lease Out Transactions; Taxation of Benefits for Volunteers; Wage Reporting for Government Employees; Federal, State and Local Government Contacts; Tax Exempt Bonds; Abusive Tax Avoidance Transactions

06/2004

March,
2004


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Message from the GE Director; New Proposed Regulations for Student Social Security Coverage; Tax Treatment of Third-Party Sick Pay; Pay Advances and Employment Taxes; FSLG Contacts; Calendar of Events; New Tax Exempt Bonds Publication for 501(c)(3) Bonds

03/2004

December,
2003

Non-graphic version

Message from the Editor; Questions on Backup Withholding; New Guidance for Agencies Administering Home Care Service Programs; Withholding on State Lottery Winnings; Reporting Requirements for Federal Agencies; Guide to Governmental Payments Information Reporting; Tax Exempt Bonds Sets FY-2004 Workplan Priorities; Calendar of Events; FSLG Contacts

11/2003

Summer, 2003

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Message from the Editor; IRA Publishes Guidance on 457(b) Plans; 403(b) Audits; Federal Excise Tax Refund Guidelines for Fuel Used by State & Local Govts; FSLG Contacts; Form W-4; Payments to Firefighters and Emergency Workers; Tax Exempt Bonds Establishes Knowledge Sharing Group

08/2003

Spring, 2003

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Message from the Editor; Interview with Top State Payroll Manager; Reimbursements to Employees for Meals While Traveling; Group-Term Life Insurance; Clothing Provided by Employer; FSLG Contacts; New Tax Exempt Bonds Publication

05/2003

Winter, 2003

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version

Independent Contractor or Employee?; Who is an Employee?; Not Sure Whether Someone is Your Employee?; Form 1099-MISC; Revised 2002 Form 1098-T; FSLG Contacts; Calendar of Events; Tax Exempt Bonds

Clarifications - Who is an Employee?

03/2003

Fall, 2002

 

One-Stop Shopping for Government Entities; Message from TE/GE Commissioner Petschek; Revision of Publication 963; FSLG Contacts; Calendar of Events; Section 218 Agreements and the SSSA; Reporting Social Security and Medicare Taxes; National Conference of SSSA; Filing Forms W-2 Online; SSA State and Local Government Web Site; Fringe Benefits Q&A (Employer-Provided Vehicles); The Role of Governmental Liaisons

11/2002

Page Last Reviewed or Updated: 17-Dec-2013