When it appears an employer may owe a balance at the end of the quarter, revenue officers will be in contact before the quarterly payroll tax return, Form 941, is due.

The goal is to address payroll tax issues before they become unmanageable.

Information on federal tax deposits is available in IRS Publication 15, Employer’s Tax Guide.

2. Webinar series on Affordable Care Act provisions for employers

Employers can attend a series of educational webinars to help understand the Affordable Care Act’s employer provisions and related requirements.

IRS Health Care Tax Tip 2015-41 has more information.

3. Health care tax tips

Health Care Tax Tip 2015-46 What Employers Need to Know about the Affordable Care Act
Health Care Tax Tip 2015-45 Overview of the Employer Shared Responsibility Provisions
Health Care Tax Tip 2015-44 Find Out if Your Health Coverage is Qualifying Coverage under the Health Care Law
Health Care Tax Tip 2015-43 It’s Time for a Mid-Year Premium Tax Credit Checkup
Health Care Tax Tip 2015-42 Employers Providing Self-Insured Health Coverage Must Report on Information Returns

4. Upcoming IRS webinars

Aug. 26 audio webcast, Business Taxes for the Self-Employed: The Basics, includes:

Husband and wife businesses
Recordkeeping
Live Q&A session

Aug. 19 rebroadcast, Payments to Independent Contractors, includes:

Backup withholding and how to avoid it
CP2100 notices for payee name/TIN mismatches
Live Q&A session

5. SSA/IRS Reporter

The latest edition of the SSA/IRS Reporter includes articles on:

Dual notices sent when an address changes on open employment tax accounts
Outsourcing payroll duties
IRS Lead Development Center's efforts to combat abuse

6. Taxpayer Advocate’s report to Congress

The National Taxpayer Advocate’s FY 2016 Objectives Report to Congress includes information on tax-related identity theft and the Patient Protection and Affordable Care Act.

IR-2015-97 has more information.

7. Recent IRS announcements

IR-2015-98 For ADA Anniversary: IRS Spotlights Tax Benefits and Services for People With Disabilities
IR-2015-96 Small Businesses Can Get IRS Penalty Relief for Unfiled

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