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Additional Items Related to Form 940/Otros Temas Relacionados

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law
Here same-sex couples may find the answers to various tax questions.

Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, Commonwealth of the Northern Mariana Islands, and U.S. Virgin Islands
Use this form to report social security and Medicare taxes for workers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands.

Form SS-4, Application for Employer Identification Number (EIN)
Use this form apply for an employer identification number (EIN). An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes.

Formulario SS-4PR, Solicitud de Número de Identificación Patronal (EIN)
Use el Formulario SS-4PR para solicitar un número de identificación patronal. El EIN es un número que consta de nueve dígitos (por ejemplo, 12-3456789) expedido a dueños únicos de un negocio, corporaciones, sociedades colectivas, caudales hereditarios (relictos), fideicomisos y otras entidades comerciales para propósitos contributivos de declaración y radicación. La información que usted proporcione en este formulario se usará para establecer su cuenta contributiva comercial.

Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
Use this form to apply for or renew a paid preparer tax identification number (PTIN).

Notice 2013-61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit
This notice provides guidance for employers and employees to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (FICA) taxes and Federal income tax withholding resulting from the Supreme Court decision in United States v. Windsor, 570 U.S. ___ , 133 S.Ct. 2675 (2013) decision and Revenue Ruling 2013–17, 2013–38 I.R.B. 201.

Revenue Procedure 2013-39 26, CFR 31.3504–1: Designation of Agent by Application
This Revenue Procedure describes and updates the procedure for requesting the IRS authorize a person to act as agent under section 3504 of the Internal Revenue Code (Code) and §31.3504–1 of the Employment Tax Regulations for purposes of Chapters 21, 22, 24, and 25 of the Code. Special instructions are also set forth for agents authorized to perform acts for purposes of Chapter 23 of the Code.

Revenue Ruling 2013-17
This revenue ruling amplifies and clarifies Revenue Ruling 58-66. In Revenue Ruling 58-66, 1958-1 C.B. 60, the Internal Revenue Service determined the status of individuals living in a common-law marriage for Federal income tax purposes. This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.

Page Last Reviewed or Updated: 08-Aug-2016