Employment Tax
This is the starting point on IRS.gov for employment tax information. The links below provide good, basic information on employment taxes.
Outsourcing Payroll Duties
Outsourcing Payroll Duties
Many employers outsource some of their payroll and related tax duties to third-party payroll service providers. They can help assure filing deadlines and deposit requirements are met and greatly streamline business operations. But remember, employers are ultimately responsible for the payment of income tax withheld and both the employer and employee portions of social security and Medicare taxes.
Reporting Agents (RAF)
General Information
Reporting Agents have long served an important role in our nation's tax collection system as a conduit between employers and the IRS. Reporting Agents improve the efficiency of IRS tax collection and compliance. Reporting Agents assist employers in making required tax deposits and tax information filings to the Federal Government and to state and local governments.
Agent Authorities
There are some differences between a reporting agent authorized under Form 8655, Reporting Agent Authorization (PDF) and an agent appointed using Form 2678, Employer/Payer Appointment of Agent (PDF).
Worker Classification
Independent Contractor (Self-Employed) or Employee?
Are you or your help independent consultants or employees? Before you can know how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.
TIN Matching Service
Taxpayer Identification Number (TIN) Matching
TIN matching is part of a suite of Internet based pre-filing e-services that allow “authorized payers” the opportunity to match 1099 payee information against IRS records prior to filing information returns. This service may assist in improving the accuracy of Form 1099 data, and reduce subsequent penalties and error notices. E-services users must register to have access to products such as TIN Matching. To get started using TIN Matching, please visit our e-services.
Filing Electronically
Filing Information Returns Electronically (FIRE)
The FIRE (Filing Information Returns Electronically) system is set up for financial institutions and others to file Information Return Forms 1042-S, 1098, 1099, 5498, 8027 or W-2G. Information Returns can be filed electronically, however, you must have software that can produce the file in the proper format as required by Publication 1220. FIRE does not provide an electronic fill-in form option. For additional information on FIRE software, please visit FIRE software vendors Web page.
Social Security Administration (SSA) – Employer’s Web page
How to file W-2s online and how to use SSA’s Social Security Number Verification Service.
References/Related Topics
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