e-News for Payroll Professionals
1. New on IRS.gov
- Pub. 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G
- Inst. SS-4, Instructions for Form SS-4, Application for Employer Identification Number
- Form SS-4, Application for Employer Identification Number
- Form 9783, EFTPS Individual Enrollment Form
- Form 9779, EFTPS Business Enrollment Form
The IRS is providing help to the victims of hurricanes Harvey and Irma.
Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. We are monitoring the situations closely, and are working to identify and resolve potential tax administration issues.
The e-Services transition to a new platform is taking longer than anticipated. Thus, the ability to submit new or change existing applications to access our tools will remain offline for several more days. We will soon update you on its status. Check Important Update about Your e-Services Account frequently.
Meanwhile, Registration Services, Transcript Delivery System and TIN Matching are online and available. However, some TDS users are reporting issues related to bookmarking. The e-Services landing page has been redesigned so old bookmarked URLs may not work.
Follow these steps: IRS.gov > Tax Pros > Access e-Services > select the tool you want to use > e-Services Login screen
Or, bookmark this new page: e-Services – Online Tools for Tax Professionals.
The Security Summit’s Don’t Take the Bait campaign ended September 12 with the final news release, Step 10: Steps for Tax Pros with Data Incidents; Tips to Help Protect Clients, Taxpayers.
It reminds tax professionals that if they experience a breach or theft of taxpayer data they should immediately contact the IRS to help protect clients.
The IRS can take some steps to lessen the impact of tax-related identity theft on clients, but a quick response by tax practitioners discovering a problem can help avert problems.
Find a list of all 10 news releases posted to the Don’t Take the Bait webpage.
The Internal Revenue Service announced the selection this week of five new members for the Electronic Tax Administration Advisory Committee (ETAAC). The ETAAC provides an organized public forum for discussion of electronic tax administration issues, including the prevention of identity theft and refund fraud.
ETAAC members work closely with the Security Summit, a joint effort of the IRS, state tax administrators and the tax software industry to fight identity theft and refund fraud.
Notice 2017-47 initially provided penalty relief to certain partnerships that filed untimely returns or requests for extensions of time to file those returns. This updated notice now applies to both partnerships and real estate mortgage investment conduits (REMICs), which are treated as partnerships for purposes of subtitle F of the Internal Revenue Code (dealing with procedure and administration). Partnerships and REMICs that filed certain untimely returns or untimely requests for extension of time to file those returns for the first taxable year that began after December 31, 2015, by the fifteenth day of the fourth month following the close of that taxable year will receive relief from the penalty for failure to timely file. Find N-2017-47 in IRB 2017-38, dated September 18, 2017.
Notice 2017-52 provides guidance on the treatment of leave-based donation programs to aid victims of Hurricane and Tropical Storm Irma. Find N-2017-52 in IRB 2017-40, dated October 2, 2017.