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.

Martinsburg Computing Center (MCC)
If you have questions concerning filing requirements and procedures for issuers of information returns (including any Form 1099) or Form W-2, you may contact the Martinsburg Computing Center toll-free at 1-866-455-7438, 8:30am to 4:30pm Eastern Time. Note: If you 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, 1-800-829-1040.

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 1-800-829-1040 with any Federal tax questions.