Important Links

• IRS.gov Website
• IRS Tax Information for Federal, State, and Local Governments Links
• Notice 989, Commonly Asked Questions When IRS Determines Your Work Status is "Employee"
• IRS Form W-4 Employee’s Withholding Certificate (current version)

Publications

• Publication 15-B, Employer's Tax Guide to Fringe Benefits
  • Contains information for employers on the employment tax treatment of fringe benefits, a form of pay for the performance of services.
• Publication 963 Federal-State Reference Guide
  • Provides state and local government employers a comprehensive reference source for guidance on social security and Medicare coverage and Federal Insurance Contributions Act (FICA) tax withholding issues. Topics addressed in this publication include determination of worker status, public retirement systems, social security and Medicare coverage and benefits, Section 218 Agreements, employment tax laws, and other tax issues.
• Publication 2108, Federal Agency Taxpayer Identification Number (TIN) Matching Program
  • This revenue procedure implements the procedures for the IRS’s TIN Matching Program under the backup withholding provisions of section 3406(a)(1)(A) and (B) of the Internal Revenue Code. Under the program, Federal agencies will be allowed to match a payee’s TIN with records maintained by the Service before filing the relevant information return.
• Publication 2108A, Guidelines and Instructions for the TIN Matching Program
  • This Publication describes the acceptance criteria for participation in the IRS e-services TIN Matching Program, and the operations and procedures of the program.
• Publication 3079, Tax-Exempt Organization and Gaming
  • This publication will provide an exempt organization the information it needs to operate in a manner that will not jeopardize its exempt status or generate unexpected tax bills.