Federal State Local Employment Tax (FSLET) Customer Services


Depending on the nature of your request, please use one of the following methods to contact us.

Customer Account Services

You can call toll-free at 877-829-5500 with questions concerning the following as they relate to government entities:

  • Account-related questions.
  • Request for a government information letter.
  • Request for private letter ruling.

Technical Services Operation (TSO)

TSO is available to payers, transmitters, and employers. When you call you will be provided guidance on the technical aspects for electronic filing through the Filing Information Return Electronically (FIRE) System, general information on information return reporting, and referrals for self-help resources and tax law topics on IRS.gov. 

TSO can be reached at:

  • 866-455-7438 Toll-free
  • 304-263-8700 International
  • The IRS welcomes calls via your choice of relay. Deaf or hard of hearing taxpayers using a relay service may call any of our toll-free numbers.

If you are an individual and have questions regarding a Form W-2 or a Form 1099 that you have either received or should have received, please call the general IRS assistance toll-free number at 800-829-1040.

IRS Toll-Free Help

Government entities with account-related questions may contact us at the Customer Account Services toll-free number above. You may call 800-829-1040 with any Federal tax questions.