Useful Links: IRS.gov Payroll Professionals Tax Center Employment Taxes Reporting Agents File Employment Tax Forms Employment Tax Publications Online Ordering SSA/IRS Reporter SSA - Employer Web Page Taxpayer Advocate Service Back to top | Issue Number: 2014-4 Inside This Issue
- New on IRS.gov
- Q&As on Employer Shared Responsibility Provisions Under the Affordable Care Act
- Small Business Health Care Tax Credit
- Employer Health Care Arrangements
- Reminder about Forms W-4
- Technical Guidance
1. New on IRS.gov FORMS Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) (Rev. April 2014) Inst. 941-X (PR), Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) (Rev. April 2014) Form 943-X (PR), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Puerto Rico Version) (Rev. May 2014) Inst. 943-X (PR), Instructions for Form 943-X (PR), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Puerto Rico Version) (Rev. May 2014) Form 944-X (SP), Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) (Rev. May 2014) PUBLICATIONS Pub. 5121, Affordable Care Act: Individuals and Families (Rev. April 2014) Pub. 1141, General Rules and Specifications for Substitute Forms W-2 and W-3 (Rev. May 2014) Pub. 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941) (Rev. May 2014) Pub. 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns (Rev. May 2014) Pub. 3151, The ABCs of FTDs: Quick Reference Guide for Understanding Federal Tax Deposits Pub. 3151-A, The ABCs of FTDs: Resource Guide for Understanding Federal Tax Deposits Pub. 1281, Backup Withholding for Missing and Incorrect Name/TINs (including instructions for reading tape cartridges and CD/DVD formats) Pub. 1223, General Rules and Specifications For Substitute Forms W-2c and W-3c (Rev. April 2014) Pub. 5172 , Facts about Health Coverage Exemptions (Flyer) (Rev. May 2014) Pub. 5156 (SP), Facts about the Individual Shared Responsibility Provision (Flyer) (Spanish Version) (Rev. June 2014) Pub. 5152 (SP), Report changes to the Marketplace as they happen (Flyer) (Spanish Version) (Rev. June 2014) DRAFT FORMS Form W-8BEN-E, Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) (Rev. Feb. 2014) Inst. W-8BEN-E, Instructions for Form W-8BEN(E), Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) (Rev. June 2014) Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting (Rev. May 2014) 2014 Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips 2014 Inst. 940, Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return 2014 Form 940 (PR) (Schedule A), Multi-State Employer and Credit Reduction Information (Puerto Rican Version) 2014 Form 8922, Third-Party Sick Pay Recap Form SS-8 (PR), Determinacion del Estado de Empleo de un Trabajador para Propositos de Las Contribuciones Federales Sobre el Empleo (Rev. July 2014) Back to Top 2. Q&As on Employer Shared Responsibility Provisions Under the Affordable Care Act Questions 48 through 56 relate to the 4980H provision. Back to Top 3. Small Business Health Care Tax Credit Question 33 has information on determining FTE's and average annual wages when family members of small business owners are employees. Back to Top 4. Employer Health Care Arrangements IRS.gov has Q&As relating to employer reimbursements of employee health insurance premiums. Back to Top 5. Reminder about Forms W-4 An accurate Form W-4 is important. Tax Topic 753 has information to help employees and employers. Back to Top 6. Technical guidance Revenue Procedure 2014-43 provides guidance to individual payees on verifying social security numbers to prevent or stop backup withholding under section 3406 of the Internal Revenue Code. Back to Top Thank you for subscribing to e-News for Payroll Professionals an IRS e-mail service. This message was distributed automatically from the mailing list e-News for Payroll Providers. Please Do Not Reply To This Message To subscribe to or unsubscribe from another list, please go to the e-News Subscriptions page on the IRS Web site. |
No comments:
Post a Comment