taxmap/pubs/p15-001.htm#TXMP078adca7
Reminders

taxmap/pubs/p15-001.htm#f10000W01

taxmap/pubs/p15-001.htm#TXMP544f6966 Information Returns

Information Returns

You may be required 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 (for example, independent contractors) for services performed for your trade or business. For details about filing Forms 1099 and for information about required electronic or magnetic media filing, see the 2007 General Instructions for Forms 1099, 1098, 5498, and W-2G for general information and the separate, specific instructions for each information return that you file (for example, 2007 Instructions for Forms 1099-MISC). Do not use Forms 1099 to report wages and other compensation that you paid to employees; report these on Form W-2. See the separate Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. If you file 250 or more Forms 1099, you must file them electronically or on magnetic media. If you file 250 or more Forms W-2, you must file them electronically. SSA will not accept Forms W-2 and W-3 filed on tape or cartridge.

taxmap/pubs/p15-001.htm#TXMP12a2f6ee Information reporting customer service site.

The IRS operates the Enterprise Computing Center-Martinsburg, a centralized customer service 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, call 1-866-455-7438 (toll free) or 304-263-8700 (toll call). The center can also be reached by email at mccirp@irs.gov. Call 304-267-3367 if you are a TDD/TYY user.

taxmap/pubs/p15-001.htm#TXMP46cbaaf6 Nonpayroll Income Tax Withholding

Nonpayroll Income Tax Withholding

Nonpayroll federal income tax withholding must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Form 945 is an annual tax return and the return for 2006 is due January 31, 2007. Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Nonpayroll items include:

• Pensions (including distributions from governmental section 457(b) plans), annuities, and IRAs.
• Military retirement.
• Gambling winnings.
• Indian gaming profits.
• Certain government payments subject to voluntary withholding.
• Payments subject to backup withholding.

For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945.

All income tax withholding reported on Forms 1099 or Form W-2G must also be reported on Form 945. All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Form 944, or Schedule H (Form 1040).

taxmap/pubs/p15-001.htm#TXMP4e55b656 Distributions from nonqualified pension plans and deferred compensation plans.

Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R; income tax withheld must be reported on Form 945.

taxmap/pubs/p15-001.htm#TXMP6608d3fc Backup withholding.

You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). This withholding is referred to as "backup withholding."

Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments that you make in the course of your trade or business. In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding.

Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions.

You can use Form W-9 or Forma W-9(SP) to request that payees furnish a TIN and to certify that the number furnished is correct. You can also use Form W-9 or Forma W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. The Instructions for the Requester of Form W-9 (also available in Spanish) includes a list of types of payees who are exempt from backup withholding. For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s).

taxmap/pubs/p15-001.htm#TXMP03da4c77 Recordkeeping

Recordkeeping

Keep all records of employment taxes for at least 4 years. These should be available for IRS review. Your records should include:

• Your employer identification number (EIN),
• Amounts and dates of all wage, annuity, and pension payments,
• Amounts of tips reported to you by your employees,
• Records of allocated tips,
• The fair market value of in-kind wages paid,
• Names, addresses, social security numbers, and occupations of employees and recipients,
• Any employee copies of Forms W-2 and W-2c that were returned to you as undeliverable,
• Dates of employment for each employee,
• Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them,
• Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V),
• Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)),
• Dates and amounts of tax deposits that you made and acknowledgment numbers for deposits made by EFTPS,
• Copies of returns filed, including 941TeleFile Tax Records (discontinued after June 2005) and confirmation numbers, and
• Records of fringe benefits and expense reimbursements provided to your employees, including substantiation.

taxmap/pubs/p15-001.htm#TXMP62f19551 Change of Address

Change of Address

To notify the IRS of a new business mailing address or business location, file Form 8822, Change of Address. For information on how to change your address for deposit coupons, see Making deposits with FTD coupons in section 11.

taxmap/pubs/p15-001.htm#TXMP33dfb7b4 Private Delivery Services

Private Delivery Services

You can use certain private delivery services designated by the IRS to mail tax returns and payments. The list includes only the following:

• DHL Express (DHL): DHL Same Day Service; DHL Next Day 10:30 am; DHL Next Day 12:00 pm; DHL Next Day 3:00 pm; and DHL 2nd Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
• United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

Your private delivery service can tell you how to get written proof of the mailing date.

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.

taxmap/pubs/p15-001.htm#TXMP2a29bbaa Telephone Help

Assistance for Taxpayers

taxmap/pubs/p15-001.htm#TXMP75ba833d Tax questions.

You can call the IRS with your employment tax questions at 1-800-829-4933.

taxmap/pubs/p15-001.htm#TXMP73aa2c1b Help for people with disabilities.

Telephone help is available using TTY/TDD equipment. You may call 1-800-829-4059 with any tax question or to order forms and publications. You may also use this number for assistance with unresolved tax problems.

taxmap/pubs/p15-001.htm#TXMP6f77102f Recorded tax information (TeleTax).

The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. You can listen to up to three topics on each call that you make. Touch-Tone service is available 24 hours a day, 7 days a week. TeleTax topics are also available using a personal computer. Connect to www.irs.gov/taxtopics.

A list of employment tax topics is provided below. Select, by number, the topic you want to hear and call 1-800-829-4477. For the directory of all topics, select Topic 123.

Topic No.	Subject (These topics are available in Spanish)
752	Form W-2—Where, When, and How to File
	(Dónde, Cuándo y Cómo Presentar La Forma W-2)
753	Form W-4—Employee's Withholding Allowance Certificate
	(Forma W-4—Certificado de Deducción en la Retención del Empleado)
754	Form W-5—Advance Earned Income Credit
	(Forma W-5—Pago Anticipado del Crédito por Ingreso del Trabajo)
755	Employer Identification Number (EIN)—How to Apply
	(Como Solicitar Un Número de Identificación Patronal (EIN))
756	Employment Taxes for Household Employees
	(Impuestos Patronales por Empleados Domésticos)
757	Form 941—Deposit Requirements
	(Forma 941—Requisitos de Depósito)
758	Form 941—Employer's Quarterly Federal Tax Return
	(Forma 941—Declaración Trimestral del Impuesto Federal del Empleador)
759	Form 940—Deposit Requirements
	(Forma 940—Requisitos de Depósito)
760	Form 940—Employer's Annual Federal Unemployment Tax Returns
	(Forma 940—Declaración Anual del Empleador del Impuesto Federal para el Desempleo)
761	Tips—Withholding and Reporting
	(Propinas—Declaración y Retención)
762	Independent Contractor vs. Employee
	(Contratista Independiente vs. Empleado)

taxmap/pubs/p15-001.htm#TXMP44da43c6 Additional employment tax information.

Visit the IRS website at www.irs.gov and type "Employment Tax" in the search box for a list of employment tax topics.

taxmap/pubs/p15-001.htm#TXMP1005beba Contacting Your Taxpayer Advocate

Contacting Your Taxpayer Advocate

If you have attempted to deal with an IRS problem unsuccessfully, you should contact your 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. To contact your Taxpayer Advocate:

• Call the Taxpayer Advocate toll free at 1-877-777-4778.
• Call, write, or fax the Taxpayer Advocate office in your area. Get Publication 1546 (see below) for contact information.
• Call 1-800-829-4059 if you are a TTY/TDD user.
• Visit www.irs.gov/advocate.

For more information, see Publication 1546, The Taxpayer Advocate Service (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish).

taxmap/pubs/p15-001.htm#TXMP24dc5b20 Filing Addresses

Filing Addresses

Generally, your filing address for Forms 940, 941, 943, 944, and 945 depends on the location of your residence or principal place of business and whether or not you included a payment with your return. There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. If you are located in the United States and do not include a payment with your return, you should file at either the Cincinnati or Ogden Service Centers. File Form CT-1 (for railroad retirement taxes) at the Cincinnati Service Center. See the separate instructions for Form 940, 941, 943, 944, 945, or CT-1 for details on where to file.

taxmap/pubs/p15-001.htm#TXMP17c4bbd0 Photographs of missing children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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