Publication 15-A - Introductory Material
New employment tax adjustment process in 2009. If you discover an error on a previously filed employment tax return after December 31, 2008, make the correction by filing
the form that corresponds to the return being corrected. For example, on March 1, 2009, you discover an error on your 2007
fourth quarter Form 941, Employer's QUARTERLY Federal Tax Return. You would file Form 941-X, Adjusted Employer's QUARTERLY
Federal Tax Return or Claim for Refund, to correct the error. Do not use Form 941c, Supporting Statement to Correct Information. For more information about the new employment tax adjustment
process, see Publication 15 (Circular E), Employer's Tax Guide, get the Instructions for Form 941-X, or visit the IRS website
at www.irs.gov.
Additional employment tax information. Visit the IRS website at www.irs.gov/businesses and click on the
Employment Taxes link.
Telephone help. You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933.
Help for people with disabilities. Telephone help is available using TTY/TDD equipment. You can call 1-800-829-4059 with your tax question or to order forms
and publications. You may also use this number for problem resolution assistance.
Annual employment tax filing for small employers. Certain small employers must file Form 944, Employer's ANNUAL Federal Tax Return, rather than Form 941, Employer's QUARTERLY
Federal Tax Return, to report their employment taxes. For more information, see the Instructions for Form 944.
Furnishing Form W-2 to employees electronically. You may set up a system to furnish Forms W-2 electronically to employees who choose to receive them in that format. Each employee
participating must consent electronically (or receive confirmation of any consent made using a paper document), and you must
notify the employees of all hardware and software requirements to receive the forms. You may not send a Form W-2 electronically
to any employee who does not consent or who has revoked consent previously provided.To furnish Forms W-2 electronically, you
must meet the following disclosure requirements and provide a clear and conspicuous statement of each of them to your employees.
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The employee must be informed that he or she may receive a paper Form W-2 if consent is not given to receive it electronically.
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The employee must be informed of the scope and duration of the consent.
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The employee must be informed of any procedure for obtaining a paper copy of any Form W-2 (and whether or not the request
for a paper statement is treated as a withdrawal of his or her consent) after giving consent.
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The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will
confirm the withdrawn consent. The employee must also be notified that the withdrawn consent does not apply to the previously
issued Forms W-2.
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The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example,
termination of employment).
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The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide
electronic Forms W-2.
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The employer must notify the employee of any changes to the employer's contact information.
You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. For more information on furnishing Form
W-2 to employees electronically, see Regulations section 31.6051-1(j).
Electronic filing and payment. Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether
you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment
easier.Spend less time and worry on taxes and more time running your business. Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit.
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For e-file, visit www.irs.gov for additional information.
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For EFTPS, visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477.
Electronic submission of Forms W-4, W-4P, W-4S, W-4V, and W-5. You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available)
from an employee or payee.
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Form W-4, Employee's Withholding Allowance Certificate.
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Form W-4P, Withholding Certificate for Pension or Annuity Payments.
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Form W-4S, Request for Federal Income Tax Withholding From Sick Pay.
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Form W-4V, Voluntary Withholding Request.
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Form W-5, Earned Income Credit Advance Payment Certificate.
If you establish an electronic system to receive any of these forms, you do not need to process that form in a
paper version.For each form that you establish an electronic submission system for, you must meet each of the following five
requirements.
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The electronic system must ensure that the information received by the payer is the information sent by the payee. The system
must document all occasions of user access that result in a submission. In addition, the design and operation of the electronic
system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the
form is the person identified on the form.
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The electronic system must provide exactly the same information as the paper form.
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The electronic submission must be signed with an electronic signature by the payee whose name is on the form. The electronic
signature must be the final entry in the submission.
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Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of
the payer's knowledge, the electronic form was submitted by the named payee. The hard copy of the electronic form must provide
exactly the same information as, but need not be a facsimile of, the paper form. For Forms W-4 and W-5, the signature must
be under penalty of perjury, and must contain the same language that appears on the paper version of the form. The electronic
system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration
is made by signing the Form W-4 or W-5.
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You must also meet all recordkeeping requirements that apply to the paper forms.
For more information, see:
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.
This publication supplements Publication 15 (Circular E), Employer's Tax Guide. It contains specialized and detailed employment
tax information supplementing the basic information provided in Publication 15 (Circular E). This publication also contains:
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Alternative methods and tables for figuring income tax withholding,
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Combined income tax, employee social security tax, and employee Medicare tax withholding tables, and
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Tables for withholding on distributions of Indian gaming profits to tribal members.
Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various
types of noncash compensation.
Ordering publications and forms.
See page 60 for information on how to obtain forms and publications.
Useful Items - You may want to see:
Publication
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51
Agricultural Employer's Tax Guide (Circular A)
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505
Tax Withholding and Estimated Tax
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509
Tax Calendars for 2009
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225
Farmer's Tax Guide
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515
Withholding of Tax on Nonresident Aliens and Foreign Entities
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535
Business Expenses
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553
Highlights of 2008 Tax Changes
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583
Starting a Business and Keeping Records
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1635
Understanding Your EIN
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Tax Products Coordinating Committee
SE:W:CAR:MP:T:B:P
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in your correspondence.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the address.) Please put “
Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider
your comments as we revise our tax products.
