Text Box: IRS Stakeholder Liaison -  Western Area
Text Box: KEY MESSAGES FOR TAX PROFESSIONALS

Worker Classification (154,0909)

Current messages regarding employee versus independent contractor issues.

· Independent Contractor or Employee?

 

Form 8919 (210,0909)

Taxpayers should use Form 8919 for 2007 and later years and discontinue using Form 4137 to report misclassified wages. 

 

Form 944 (13,0812)

The IRS continues the simplified annual filing of Form 944 for eligible employers for 2008. 

 

Employers Who Employ Disabled Persons (186,0909)

Tax benefits for businesses accommodating persons with disabilities.

 

Attributed Tip Income Program (1,0901)

The Attributed Tip Income Program (ATIP) is a tip reporting program for employers in the food and beverage industry which promotes tip income reporting and provide benefits to employers and employees similar to those offered under previous tip reporting agreements without requiring one-on-one meetings with IRS to determine tip rates or eligibility. Employers and employees do not have to sign any contracts or agreements – making this program attractive to small employers. 

Questionable Employment Tax Practices (58,0909)

Questionable Employment Tax Practices (QETP) are employment tax schemes or practices that have no objective other to avoid federal and/or state employment taxes. 

· Fact Sheet  
             

Adjusted Employment Tax Returns (192,0903)

Coming January 2009: When employers and payers need to correct previously filed employment tax returns, a new set of matching adjustment forms will make the process easier and more accurate.

 

Outsourcing Payroll (274,1008)

Information for Third Party Payers.

· Outsourcing Payroll Duties

· Reporting Agent Information

· Agent Authorities

 

 

 

 

 

 

 

Text Box: Employment Tax