Employers can choose to file Form 941 instead of Form 944 for 2010. Beginning with tax year 2010, employers that would otherwise be required to file Form 944 can notify the IRS if they want to file quarterly Form 941 instead of annual Form 944. See the Instructions for Form 944 for details.

Verifying social security numbers. Starting in fall 2009, the Social Security Administration (SSA) will no longer manually verify Social Security numbers (SSNs) over the telephone. SSA now offers an automated telephone service, Telephone Number Employer Verification (TNEV), that lets employers and authorized reporting agents verify up to 10 employee names and SSNs. For more information, see Verification of social security numbers in section 4 of Publication 15 (Circular E).

Optional additional withholding adjustment for pensions. An optional procedure and additional withholding tables are provided in Publication 15 (Circular E) for figuring the amount of income tax to withhold from pension payments. This adjustment is an approximate offset for the withholding reduction included in the wage bracket tables in Publication 15 (Circular E) which reflect the Making Work Pay credit. For details, see Additional Withholding for Pensions in section 16 of Publication 15 (Circular E).

Extension and expansion of the COBRA premium assistance credit. The eligibility period for COBRA continuation coverage has been extended from December 31, 2009, to February 28, 2010, and the maximum period of assistance has been expanded from 9 months to 15 months. See COBRA premium assistance credit on page 7 of Publication 15 (Circular E) for more information.

Additional employment tax information. Visit the IRS website at www.irs.gov/businesses and click on the
Employment Taxes link.

Telephone help. You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933.

Help for people with disabilities. Telephone help is available using TTY/TDD equipment. You can call 1-800-829-4059 with your tax question or to order forms and publications. You may also use this number for problem resolution assistance.

Furnishing Form W-2 to employees electronically. You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically to employees who choose to receive them in that format. Each employee participating must consent electronically (or receive confirmation of any consent made using a paper document), and you must notify the employees of all hardware and software requirements to receive the forms. You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided.To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each of them to your employees.

You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. For more information on furnishing Form W-2 to employees electronically, visit the SSA website at www.socialsecurity.gov/employer.

Electronic filing and payment. Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier.Spend less time and worry on taxes and more time running your business. Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit.

Electronic submission of Forms W-4, W-4P, W-4S, W-4V, and W-5. You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee.

If you establish an electronic system to receive any of these forms, you do not need to process that form in a paper version.For each form that you establish an electronic submission system for, you must meet each of the following five requirements.

For more information, see:

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

This publication supplements Publication 15 (Circular E), Employer's Tax Guide. It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation.

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