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Payroll Professionals Tax Center

Hot Topics

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law
Information for individuals and employers about individuals of the same sex who are lawfully married (same-sex spouses). These questions and answers reflect the holdings in Revenue Ruling 2013-17.

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.

Worker Classification

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.

Voluntary Classification Settlement Program
The Voluntary Classification Settlement Program (VCSP) is a voluntary program that provides an opportunity for taxpayers to reclassify their workers as employees for employment tax purposes for future tax periods with partial relief from federal employment taxes.

Employees and Employment Taxes

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.

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

Staying Up to Date

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.

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. The law requires any corporation, partnership, employer, estate and/or trust, who is required to file 250 or more information returns for any calendar year, must file electronically.

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 website 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

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 Toolkit for Employers
Four out of five eligible workers file for and get the EITC they earned. Employers can help more eligible workers get this important financial boost by telling their workers about EITC.

IRS Taxes. Security. Together. Tax Tip Number 10
When you get your Form W-2 in early 2017, you may notice a new entry – a 16-digit verification code. This is part of an effort conducted by the Internal Revenue Service to protect taxpayers and strengthen anti-fraud efforts.

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.

Social Security Administration (SSA) – Employer Web page
How to file W-2s online and how to use SSA’s Social Security Number Verification Service.

Tax Scams

The Internal Revenue Service, state tax agencies and the tax industry renewed their warning about an email scam that uses a corporate officer’s name to request employee Forms W-2 from company payroll or human resources departments

The Internal Revenue Service issued an alert to payroll and human resources professionals to beware of an emerging phishing email scheme that purports to be from company executives and requests personal information on employees.

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Page Last Reviewed or Updated: 22-Mar-2017