Issue Number: 2015-35
Inside This Issue
- IRS Labor Day Weekend Maintenance Outage Affects e-Services
- Tax Relief Available for Additional Storm Victims in Kentucky
- IRS2Go Mobile App Payment Options
- Make Estimated Payments with IRS Direct Pay
- Electronic Management System (EMS) Shutdown for Employment Tax Returns (Forms 94x)
- Whistleblower Office Publishes Two New Fact Sheets
- SSA/IRS Reporter
- Technical Guidance
1. IRS Labor Day Weekend Maintenance Outage Affects e-Services
IRS’ annual Labor Day maintenance outage will affect IRS systems and services, including e-services (Transcript Delivery System, TIN Matching, IRS e-file Application and Registration Services).
E-services will be unavailable at approximately 9 p.m. ET on Friday, Sept. 4 until approximately 5 a.m. ET on Tuesday, Sept. 8.
All users should refrain from accessing e-services and other electronic products during this maintenance period.
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2. Tax Relief Available for Additional Storm Victims in Kentucky
Taxpayers in additional Kentucky counties may be eligible for tax relief following severe storms, tornadoes, straight-line winds, flooding, landslides, and mudslides that took place beginning on July 11.
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3. IRS2Go Mobile App Payment Options
Your clients can find easy access to mobile-friendly payment options like IRS Direct Pay on the IRS2Go mobile app. It offers taxpayers a free, secure way to pay directly from their bank account.
For addition information see this YouTube Video.
Watch this and other videos on the IRS’s YouTube Channel.
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4. Make Estimated Payments with IRS Direct Pay
IRS Direct Pay is a free way to make Form 1040-ES, Estimated Tax payments. To meet the Sept. 15 deadline, remind your clients that a payment scheduled for Sept. 15, entered into Direct Pay before 8 p.m. EST on Sept. 14, will meet the Sept. 15 deadline if it successfully processes.
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5. Electronic Management System (EMS) Shutdown for Employment Tax Returns (Forms 94x)
The Legacy (EMS) System for employment tax returns will be permanently retired in December 2015. Nov. 30 will be the last day any employment tax (Form 94x) forms will be accepted in Legacy (acknowledgements through Dec. 4).
All third quarter and prior quarterly returns must be filed via MeF during the October 2015 filing period. All current and prior annual employment tax returns due in January 2016 must be filed via MeF.
If there are significant issues preventing your company from transmitting all employment tax returns for the third quarter (due Oct. 31) through MeF exclusively, you must contact IRS through the MeF Mailbox with a detailed explanation. IRS staff will then contact you.
Please note other important deadlines relating to the retirement of the Legacy Employment Tax e-File System:
• Sept. 15 - Form 94x Online PIN Registration closes end-of-year cutover and migration activities.
• Sept. 30 will be the last day that Business Acceptance Testing (BATS) for Legacy will be available.
• January 2016 (specific date to be announced) Form 94x Online PIN Registration Re-opens.
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6. Whistleblower Office Publishes Two New Fact Sheets
Publication 5232, The Whistleblower Claim Process, provides guidance to potential claimants on how to properly file the Form 211, Application for Award for Original Information.
Publication 5232-A, What Happens to a Whistleblower Claim for Award, describes the steps in the whistleblower claim process after filing a Form 211.
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7. 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 efforts to combat abuse
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8. Technical Guidance
Notice 2015-58 provides guidance on certain issues relating to the application of the Cooperative and Small Employer Charity Pension Flexibility Act, Pub. L. No. 113-97 (CSEC Act). The CSEC Act, which was enacted on April 7, 2014, specifies minimum funding requirements and related rules that apply with respect to certain defined benefit pension plans maintained by groups of cooperatives and related entities and groups of charities.
It will appear in IRB 2015-37 dated Sept. 14.
Revenue Ruling 2015-17 provides the rates for interest on tax overpayments and underpayments for the calendar quarter beginning July 1, 2015. The interest rates will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for underpayments, 0 and one-half percent for the portion of a corporate overpayment exceeding 10,000, and 5 percent for large corporate underpayments. This quarterly determination is required by section 6621 of the Internal Revenue Code.
It will appear in IRB 2015-39 dated Sept. 28.
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