Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g - General Instructions For Certain Information Returns - 2018 Page 22

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A foreign person who owns 50% or more of the gross
See
How To Get Forms, Publications, and Other
income that is effectively connected with a U.S. trade or
Assistance, later.
business; or
Contacting Your Taxpayer Advocate
A U.S. branch or territory financial institution described
in Regulations section 1.1441-1(b)(2)(iv) that is treated as
The Taxpayer Advocate Service (TAS) is there to help
a U.S. person.
you. The TAS is your voice at the IRS. Their job is to
ensure that every taxpayer is treated fairly and that you
For more information, see Regulations section
know and understand your rights.
1.6049-5(c)(5).
What can the TAS do for you? They can offer you
Exceptions. The following payments are not subject to
free help with IRS problems that you can't resolve on your
reporting by a non-U.S. payer.
own. They know this process can be confusing, but the
worst thing you can do is nothing at all! The TAS can help
1. A foreign source payment paid and received
if you can't resolve your tax problem and:
outside the United States. For example, see Regulations
Your problem is causing financial difficulties for you,
section 1.6049-4(f)(16).
your family, or your business;
2. Gross proceeds from a sale effected outside the
You face (or your business is facing) an immediate
United States. See Regulations section 1.6045-1(a).
threat of adverse action; or
3. An NQI or QI that provides another payer all the
You've tried repeatedly to contact the IRS but no one
information sufficient for that payer to complete Form
has responded, or the IRS hasn't responded by the date
1099 reporting. For example, see Regulations section
promised.
1.6049-5(b)(14). However, if an NQI or QI does not
If you qualify for their help, you'll be assigned to one
provide sufficient information for another payer to report a
advocate who'll be with you at every turn and will do
payment on Form 1099, the intermediary must report the
everything possible to resolve your problem. Here's why
payment.
they can help.
4. A payment made by certain FFIs for which an
The TAS is an independent organization within the IRS.
exception to reporting applies under Regulations section
Their advocates know how to work with the IRS.
1.6049-4(c)(4)
Their services are free and tailored to meet your needs.
They have offices in every state, the District of
Rules for Reporting Payments Initially Reported
Columbia, and Puerto Rico.
on Form 1042-S
How can you reach them? If you think the TAS can
If an NQI or QI receives a Form 1042-S made out to an
help you, call your local advocate, whose number is in
“unknown recipient” and the NQI or QI has actual
your local directory and at IRS.gov/Advocate, or call them
knowledge that the payee of the income is a U.S.
toll free at 877-777-4778.
nonexempt recipient, it must file a Form 1099 even if the
How else does the TAS help taxpayers? The TAS
payment has been subject to withholding by another
also works to resolve large-scale, systemic problems that
payer. The NQI or QI reports the amount withheld by the
affect many taxpayers. If you know of one of these broad
other payer on Form 1099 as federal income tax withheld.
issues, please report it to them by going to
IRS.gov/
Advocate/Systemic-Advocacy-Management-System-
T. How To Get Tax Help
SAMS.
Taxpayer Advocacy Panel (TAP). The TAP listens to
Information Reporting Program Customer
taxpayers, identifies taxpayer issues, and makes
Service Section
suggestions for improving IRS services and customer
satisfaction. If you have suggestions for improvements,
If you have questions about reporting on Forms 1096,
contact the TAP toll free at 888-912-1227 or go to
1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2G, and
.
W-3, you may call a toll-free number, 866-455-7438. You
may still use the original telephone number, 304-263-8700
How To Get Forms, Publications, and Other
(not toll free). Persons with a hearing or speech disability
Assistance
with access to TTY/TDD equipment can call
304-579-4827 (not toll free).
Free Tax Services
Other tax-related matters. For other tax information
Pub. 910, IRS Guide to Free Tax Services, is your guide
related to business returns or accounts, call
to IRS services and resources. Learn about free tax
800-829-4933.
information from the IRS, including publications, services,
If you have a hearing or speech disability and have
and education and assistance programs. The publication
access to TTY/TDD equipment, call 800-829-4059 to ask
also has an index of over 100 TeleTax topics (recorded
tax account questions.
tax information) you can listen to on the telephone. The
Internal Revenue Bulletin
majority of the information and services listed in this
publication are available to you free of charge. If there is a
The Internal Revenue Bulletin (IRB), published weekly,
fee associated with a resource or service, it is listed in the
contains newly issued regulations, notices,
publication.
announcements, legislation, court decisions, and other
items of general interest. You may find this publication
useful to keep you up to date with current developments.
-22-
Gen. Instr. for Certain Info. Returns (2018)

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