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SPECIAL ANNOUNCEMENT

Announcement 91-13
A public hearing will be held on February 26, 1991, on proposed regulations relating to deposits of employment taxes.

Dates:
The public hearing will be held on February 26, 1991, beginning at 10:00 a.m. Outlines of oral comments must be received by February 19, 1991.

Addresses:
The public hearing will be held in the Old Post Office Building, Room M09, 1100 Pennsylvania Avenue, NW, Washington, DC (use 12th street entrance). The requests to speak and outlines of oral comments should be submitted to: Internal Revenue Service, P. O. Box 7604, Ben Franklin Station, Attn: CC:CORP:T:R, (IA-028-90), Room 4429, Washington, Dc 20044.

For further information contact:
Felicia A. Daniels of the Regulations Unit, Assistant Chief Counsel (Corporate) 202-566-3935 (not a toll-free number).

Supplementary information:
The subject of the public hearing is proposed regulations under section 6302 of the Internal Revenue Code of 1986. The proposed regulations appear in ***[IA-28-90, page 38, Bulletin] 1991-5.

The rules of Sec. 601.601(a)(3) of the "Statement of Procedural Rules" (26 CFR part 601) shall apply with respect to the public hearing. Persons who have submitted written comments within the time prescribed in the notice of proposed rulemaking and who also desire to present oral comments at the hearing on the proposed regulations should submit not later than February 19, 1991, an outline of the oral comments/testimony to be presented at the hearing and the time they wish to devote to each subject.

Each speaker (or group of speakers representing a single entity) will be limited to 10 minutes for an oral presentation exclusive of the time consumed by the questions from the panel for the government and answers to these questions.

An agenda showing the scheduling of the speakers will be made after outlines are received from the persons testifying. Copies of the agenda will be available free of charge at the hearing.

INCOME TAX

Rev. Rul. 91-9
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for February 1991.

PS-54-89
Proposed regulations under section 168 of the Code relate to applicable conventions under the accelerated cost recovery system.

Announcement 91-15
An error in Rev. Rul. 90-65, 1990=33, I.R.B. 6, 7, dated August 13, 1990, relating to the cost of platinum in a catalyst, is corrected.

This announcement is to correct two errors appearing in Rev. Rul. 90-65, which was published in I.R.B. 1990-33 on 8/13/90.

The last sentence of the fourth full paragraph on page 6 of the I.R.B. is corrected to read as follows: "The cost of the platinum fabricated into the prills represents more than half of the cost of the prills."

The second sentence in the first full paragraph in the right column of page 7 is corrected to read as follows: "The cost of the platinum represents more than half of the total cost of the prills, and the platinum, like the gold in Situation I, is economically recoverable for reuse in the taxpayer's business with no loss of utility."

This correction will be reflected in Rev. Rul. 90-65 when it is republished in 1990-2 C.B.

EMPLOYMENT TAXES

IA-28-90
Proposed regulations under section 6302 of the Code relate to deposits of employment taxes (including railroad retirement taxes).

ADMINISTRATIVE

Rev. Proc. 91-10
Rulings and determination letters; issuance. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975(e)(7) of the Code. Rev. Procs. 75-48, 85-43, 90-20 modified; Rev. Procs. 80-30, 83-14, 88-9 superseded.

Del. Order 236
This order relates to authorization given to Examination case managers with respect to rollover and recurring issues. Del. Order 97 supplemented.

Announcement 91-12
Form W-2, Wage and Tax Statement, has been revised for 1991 to reflect changes in the law made by the Omnibus Budget Reconciliation Act (OBRA) of 1990.

OBRA added section 312(x) to the Internal Revenue Code, which imposes a wage base for the Medicare (hospital insurance) tax that is higher than the wage base for the social security tax. The Medicare wage base for 1991, is $125,000, while the social security wage base is $53,400. The rates for social security tax and Medicare tax remain 6.2% and 1.45% respectively.

Since the wage base is now higher for Medicare than for social security, Form W-2 was revised for 1991 to allow employers to report Medicare wages and tips, and Medicare tax withheld in two boxes. Social security wages, tips, and tax withheld will be shown separately in three other boxes. To provide for these changes, boxes 14 and 15 were added to the form and several existing boxes were relocated. (Corresponding changes are being made to Form W-3, Transmittal of Income and Tax Statements; Form 941, Employer's Quarterly Federal Tax Return; Form 942, Employer's Quarterly Tax Return for Household Employees; and Form 943, Employer's Annual Tax Return for Agricultural Employers.)

OBRA also added section 3102(d) to the Code, which requires employers to report the uncollected social security and Medicare taxes on group-term life insurance coverage over $50,000 that was purchased for former employees. New codes M, for the uncollected social security tax, and N, for the uncollected Medicare tax, were created for reporting these taxes in box 17 of Form W-2.

Employers should also note the following other changes that were made to the codes for box 17.

1) A new item, "Uncollected Medicare tax on tips," was added and designated code B.
2) "Cost of group-term life insurance coverage over $50,000," which was formerly code B, was redesignated as code C.
3) "Sick pay not includible as income," which was formerly code C, was redesignated code J.
4) The "1.45% Medicare government employee," which was formerly code J, was eliminated.

Announcement 91-14
The revised Forms 2848, Power of Attorney and Declaration of Representative, and 2848-D, Tax Information Authorization and Declaration of Representative, will be available in April 1991.

For the Form 2848, Power of Attorney and Declaration of Representative, and Form 2848-D, Tax Information Authorization and Declaration of Representative, the Office of Management and Budget (OMB) expiration date was December 31, 1990. The Internal Revenue Service has been granted a 90-day extension by OMB for these forms. The revised forms will be available in April 1991. The forms which are currently in circulation, identified by their Rev. 2-88 date, may be used until the new ones are printed.