Publication 509 |
2000 Tax Year |
Important Change
Electronic filing for certain partnerships.
Partnerships with more than 100 partners are required to file
partnership returns electronically for tax years ending on or after
December 31, 2000. If you fail to file the partnership return
electronically, you will be considered to have failed to file the
return. You may be subject to penalties for failure to file. However,
you may be able to obtain a waiver due to hardship. See section
301.6011-3(b) of the regulations.
Important Reminders
Electronic deposits of taxes.
The threshold that determines whether you must deposit taxes
electronically is $200,000.
For more information, see Electronic Federal Tax Payment
System (EFTPS) under Background Information for Using the
Tax Calendars.
Extended due date for Forms 1098, 1099, and W-2 if
filed electronically.
Beginning in 2000, if you file Forms 1098, 1099, or W-2
electronically (not by magnetic media), your due date for filing them
with the Internal Revenue Service or the Social Security
Administration will be extended to March 31.
The due date for giving the recipient these forms will still be
January 31.
For information about filing Forms 1098, 1099, or W-2G
electronically, see Publication 1220, Specifications for Filing
Forms 1098, 1099, 5498 and W-2G Magnetically or Electronically.
For information about filing Form W-2 electronically with
the Social Security Administration, call
1-800-772-6270.
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