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.

Undeposited employment taxes. Beginning in 2001, the threshold for depositing employment taxes increased from $1,000 to $2,500.

Electronic filing for certain partnerships. Partnerships with more than 100 partners are required to file partnership returns electronically for tax years ending on or after December 31, 2000. If you fail to file the partnership return electronically, you will be considered to have failed to file the return. You may be subject to penalties for failure to file. However, you may be able to obtain a waiver due to hardship. See section 301.6011-3(b) of the regulations.

Electronic deposits of taxes. The threshold that determines whether you must deposit taxes electronically is $200,000.

For more information, see Electronic Federal Tax Payment System (EFTPS) under Background Information for Using the Tax Calendars.

Extended due date for Forms 1098, 1099, and W-2 if filed electronically. If you file Forms 1098, 1099, or W-2 electronically (not by magnetic media), your due date for filing them with the Internal Revenue Service or the Social Security Administration will be extended to March 31. (This date is April 1 for 2002.)

The due date for giving the recipient these forms will still be January 31.

For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Magnetically or Electronically. For information about filing Form W-2 electronically with the Social Security Administration, call 1-800-772-6270.

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