Publication 51 |
2000 Tax Year |
Important Reminders
Electronic deposit requirement.
You must make electronic deposits of all depository
taxes (such as employment tax, excise tax, and corporate income tax)
using the Electronic Federal Tax Payment System (EFTPS) in 2001 if:
- The total deposits of such taxes in 1999 was more than
$200,000 or
- You were required to use EFTPS in 2000.
If you are required to use EFTPS and fail to do so, you may be
subject to a 10% penalty. If you are not required to use EFTPS, you
may participate voluntarily. To get more information or to enroll in
EFTPS, call 1-800-555-4477 or 1-800-945-8400.
See section 7 for more information.
Extended due date for electronic filers.
The due date for filing Copy A of electronically filed 2000 Forms
W-2 with the Social Security Administration, or Copy A of
electronically filed Forms 1098, 1099, 8027, and W-2G with the
Internal Revenue Service, is April 2, 2001. The extended due date does
not apply to magnetic media or paper filing.
Change of address.
If you changed your business mailing address or business location,
notify the IRS by filing Form 8822, Change of Address. For
information on how to change your address for deposit coupons, see
Making deposits with FTD coupons (section 7).
When you hire a new employee.
Ask each new employee to complete the 2001 Form W-4,
Employee's Withholding Allowance Certificate. Also, ask the
employee to show you his or her social security card so you can record
the employee's name and social security number accurately. If the
employee has lost the card or recently changed names, have the
employee apply for a new card. If the employee does not have a card,
have the employee apply for one on Form SS-5, Application
for a Social Security Card. (See section 1.)
Eligibility for employment.
You must verify that each new employee is legally eligible to work
in the United States. This includes completing the Immigration and
Naturalization Service (INS) Form I-9, Employment
Eligibility Verification. You can get the form from INS offices.
Contact the INS at 1-800-375-5283, or visit the INS Web Site at
www.ins.usdoj.gov for further information.
New hire reporting.
You are required to report any new employee to a designated state
new hire registry. Many states accept a copy of Form W-4 with employer
information added. Call the Office of Child Support Enforcement at
202-401-9267 or visit its web site at
www.acf.dhhs.gov/programs/cse/newhire for more information.
When a crew leader furnishes workers to you.
Record the crew leader's name, address, and employer identification
number. (See sections 2 and 11.)
Information returns.
You must furnish Form W-2, Wage and Tax Statement, to
each employee by January 31 for the previous year. You also may have
to file information returns to report certain types of payments made
during the year. For example, you must file Form 1099-MISC,
Miscellaneous Income, to report payments of $600 or more to
persons not treated as employees (e.g., independent contractors) for
services performed for your trade or business. For general information
about Forms 1099 and for information about required electronic or
magnetic media filing, see the 2001 General Instructions for
Forms 1099, 1098, 5498, and W-2G. Also see the separate
instructions for each information return you file (e.g., 2001
Instructions for Form 1099-Misc). Do not use Form 1099 to report
wages or other compensation you paid to employees; report these on
Form W-2. See the separate Instructions for Forms W-2 and W-3
for details.
Private delivery services.
You can use certain private delivery services designated by the IRS
to send tax returns or payments. If you mail by the due date using any
of these services, you are considered to have filed on time. The most
recent list of designated private delivery services was published in
August 1999. The list includes only the following:
- Airborne Express (Airborne): Overnight Air Express Service,
Next Afternoon Service, Second Day Service.
- DHL Worldwide Express (DHL): DHL "Same Day" Service,
DHL USA Overnight.
- Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2 Day.
- United Parcel Service (UPS): UPS Next Day Air, UPS Next Day
Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M.
The private delivery service can tell you how to get written proof
of the mailing date. Caution: Private delivery services
cannot deliver items to P.O. boxes. You must use the U.S. Postal
Service to mail any item to an IRS P.O. box address.
Unresolved tax issues.
If you have attempted to deal with an IRS problem unsuccessfully,
you should contact the Taxpayer Advocate. The Taxpayer Advocate
independently represents your interests and concerns within the IRS by
protecting your rights and resolving problems that have not been fixed
through normal channels.
While Taxpayer Advocates cannot change the tax law or make a
technical tax decision, they can clear up problems that resulted from
previous contacts and ensure that your case is given a complete and
impartial review.
Your assigned personal advocate will listen to your point of view
and will work with you to address your concerns. You can expect the
advocate to provide:
- A "fresh look" at a new or ongoing problem.
- Timely acknowledgment.
- The name and phone number of the individual assigned to your
case.
- Updates on progress.
- Timeframes for action.
- Speedy resolution.
- Courteous service.
When contacting the Taxpayer Advocate, you should provide the
following information:
- Your name, address, and employer identification
number.
- The name and telephone number of an authorized contact
person and the hours he or she can be reached.
- The type of tax return and year(s) involved.
- A detailed description of the problem.
- Previous attempts to solve the problem and the office that
had been contacted.
- A description of the hardship you are facing (if
applicable).
You may contact a Taxpayer Advocate by calling a toll-free number,
1-877-777-4778. Persons who have access to TTY/TDD
equipment may call 1-800-829-4059 and ask for Taxpayer Advocate
assistance. If you prefer, you may call, write, or fax the Taxpayer
Advocate office in your area. See Pub. 1546, The Taxpayer
Advocate Service of the IRS, for a list of addresses and fax numbers.
Information reporting call site.
The IRS operates a centralized call site to answer questions about
reporting on Forms W-2, W-3, 1099, and other information returns. If
you have questions related to reporting on information returns, you
may call 304-263-8700.
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