Publication 80 - Federal Tax Guide (Circular Ss) - Internal Revenue Service - 2012 Page 3
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25Reporting discrepancies between Forms 941-SS or
are made using the Electronic Federal Tax Payment Sys-
Forms 944-SS and Forms W-2. File Schedule D (Form
tem (EFTPS). If you do not want to use EFTPS, you can
941), Report of Discrepancies Caused by Acquisitions,
arrange for your tax professional, financial institution, pay-
Statutory Mergers, or Consolidations, to explain certain
roll service, or other trusted third party to make deposits on
wage, tax, and payment discrepancies between Forms
your behalf. Also, you may arrange for your financial insti-
941-SS (or Forms 944-SS), and Forms W-2 that were
tution to initiate a same-day wire payment on your behalf.
caused by acquisitions, statutory mergers, or consolida-
EFTPS is a free service provided by the Department of
tions. For more information, get the Instructions for Sched-
Treasury. Services provided by your tax professional, fi-
ule D (Form 941).
nancial institution, payroll service, or other third party may
have a fee.
Apply for an employer identification number (EIN) on-
For more information on making federal tax deposits,
line. You can apply for an EIN online by visiting IRS.gov
see
How To Deposit
in section 8.
and clicking on the Apply for an Employer Identification
For more information about EFTPS or to enroll in
Number (EIN) Online link.
EFTPS, visit the EFTPS website at
or call
1-800-555-4477 (U.S. Virgin Islands only) or
Comments and suggestions. We welcome your com-
303-967-5916 (toll call) or 1-800-733-4829 (TDD). Addi-
ments about this publication and your suggestions for
tional information about EFTPS is also available in Publi-
future editions.
cation 966, The Secure Way to Pay Your Federal Taxes.
You can write to us at the following address:
Internal Revenue Service
Electronic option for filing Forms W-2AS, W-2GU, or
Business Forms and Publications Branch
W-2VI. Employers in American Samoa, Guam, and the
SE:W:CAR:MP:T:B
U.S. Virgin Islands can now use the Social Security Admin-
1111 Constitution Ave. NW, IR-6526
istration’s W-2 Online service to create, save, print, and
Washington, DC 20224
submit up to 20 Forms W-2AS, W-2GU, or W-2VI at a time
over the Internet. Form W-3SS will be generated automati-
cally based on your Forms W-2AS, W-2GU, or W-2VI. For
We respond to many letters by telephone. Therefore, it
more information, visit Social Security Administration’s
would be helpful if you would include your daytime phone
SSA website at
number, including the area code, in your correspondence.
You can email us at taxforms@irs.gov. Please put “Pub-
Hiring new employees. Record the number and name
lication 80” on the subject line. Although we cannot re-
from each new employee’s social security card. An em-
spond individually to each email, we do appreciate your
ployee who does not have a social security card should
feedback and will consider your comments as we revise
apply for one on Form SS-5, Application for a Social
our tax products.
Security Card. See
section
3.
Photographs of missing children. The Internal Reve-
Private delivery services. You can use certain private
nue Service is a proud partner with the National Center for
delivery services designated by the IRS to send tax returns
Missing and Exploited Children. Photographs of missing
or payments. The list includes only the following:
children selected by the Center may appear in this publica-
•
tion on pages that would otherwise be blank. You can help
DHL Express (DHL): DHL Same Day Service.
bring these children home by looking at the photographs
•
Federal Express (FedEx): FedEx Priority Overnight,
and calling 1-800-THE-LOST (1-800-843-5678) if you rec-
FedEx Standard Overnight, FedEx 2Day, FedEx In-
ognize a child.
ternational Priority, and FedEx International First.
•
United Parcel Service (UPS): UPS Next Day Air,
Calendar
UPS Next Day Air Saver, UPS 2nd Day Air, UPS
2nd Day Air A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
If any date shown below for filing a return, fur-
TIP
Your private delivery service can tell you how to get
nishing a form, or depositing taxes falls on a
Saturday, Sunday, or legal holiday, the due date
written proof of the mailing date.
is the next business day. A statewide legal holiday delays a
Private delivery services cannot deliver items to
filing due date only if the IRS office where you are required
!
P.O. boxes. You must use the U.S. Postal Serv-
to file is located in that state. However, a statewide legal
ice to mail any item to an IRS P.O. box address.
CAUTION
holiday does not delay the due date of federal tax deposits.
For any due date, you will meet the “file” or “furnish”
requirement if the form is properly addressed and mailed
Recordkeeping. Keep all records of employment taxes
First-Class or sent by an IRS-designated delivery service
for 4 years. These should be available for IRS review.
on or before the due date. See
Private delivery services
There is no required format for such records, but they
under Reminders.
should include your EIN; the amounts and dates of all
The following are important dates and responsibilities.
wage payments (including fringe benefits) and tips re-
Also see Publication 509, Tax Calendars.
ported; the names, addresses, and occupations of employ-
ees receiving such payments and their social security
By January 31
numbers; copies of returns filed; dates of employment; and
•
the dates and amounts of deposits made in accordance
Furnish wage and tax statements to employees.
with
section
8. Farm employers must keep a record of the
Give each employee a completed Form W-2AS,
name, permanent address, and EIN of each crew leader.
W-2CM, W-2GU, or Form W-2VI. See
section 10
for
See
Farm Crew Leaders
in section 2.
more information.
Publication 80 (2012)
Page 3
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