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Issue Number:  2015-8

Inside This Issue

Efforts to prevent payroll tax delinquencies
Webinar series on Affordable Care Act provisions for employers
Health care tax tips
Upcoming IRS webinars
SSA/IRS Reporter
Taxpayer Advocate’s report to Congress
Recent IRS announcements

  1.  Efforts to prevent payroll tax delinquencies

IRS Collection is piloting an initiative to make early contact with employers who may be falling behind in their payroll taxes.

When it appears an employer may owe a balance at the end of the quarter, revenue officers will be in contact before the quarterly payroll tax return, Form 941, is due.

The goal is to address payroll tax issues before they become unmanageable.

Information on federal tax deposits is available in IRS Publication 15, Employer’s Tax Guide.

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  2.  Webinar series on Affordable Care Act provisions for employers

Employers can attend a series of educational webinars to help understand the Affordable Care Act’s employer provisions and related requirements.

IRS Health Care Tax Tip 2015-41 has more information.

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  3.  Health care tax tips

• Health Care Tax Tip 2015-46 What Employers Need to Know about the Affordable Care Act
• Health Care Tax Tip 2015-45 Overview of the Employer Shared Responsibility Provisions
• Health Care Tax Tip 2015-44 Find Out if Your Health Coverage is Qualifying Coverage under the Health Care Law
• Health Care Tax Tip 2015-43 It’s Time for a Mid-Year Premium Tax Credit Checkup
• Health Care Tax Tip 2015-42 Employers Providing Self-Insured Health Coverage Must Report on Information Returns

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  4.  Upcoming IRS webinars

Aug. 26 audio webcast, Business Taxes for the Self-Employed: The Basics, includes:

• Husband and wife businesses
• Recordkeeping
• Live Q&A session

Aug. 19 rebroadcast, Payments to Independent Contractors, includes:

• Backup withholding and how to avoid it
• CP2100 notices for payee name/TIN mismatches
• Live Q&A session

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  5.  SSA/IRS Reporter

The latest edition of the SSA/IRS Reporter includes articles on:

• Dual notices sent when an address changes on open employment tax accounts
• Outsourcing payroll duties
• IRS Lead Development Center’s efforts to combat abuse

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  6.  Taxpayer Advocate’s report to Congress

The National Taxpayer Advocate’s FY 2016 Objectives Report to Congress  includes information on tax-related identity theft and the Patient Protection and Affordable Care Act.

IR-2015-97 has more information.

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  7.  Recent IRS announcements

• IR-2015-98 For ADA Anniversary: IRS Spotlights Tax Benefits and Services for People With Disabilities
• IR-2015-96 Small Businesses Can Get IRS Penalty Relief for Unfiled

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