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Issue Number:  2015-9

Inside This Issue

1. New on IRS.gov
2. Webinar: General Employment Tax Issues
3. SSA/IRS Reporter
4. Payments to Independent Contractors Rebroadcast Webinar
5. Electronic Management System Shutdown for Employment Tax Returns (Forms 94x)
6. Technical Guidance

• 2015 Inst. 1095-A, Instructions for Form 1095-A, Health Insurance Marketplace Statement  
• 2015 Form 1095-A, Health Insurance Marketplace Statement
• 2015 Pub 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941)
• 2015 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
• 2015 Form 1095-B, Health Coverage  
• 2015 Inst. 1094-C and 1095-C, Instructions for Forms 1094-C and 1095-C
• 2015 Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns  
• 2015 Inst. 1094-B and 1095-B, Instructions for Forms 1094-B and 1095-B
• 2015 Pub 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G  
• 2015 Pub 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C  
• 2015 Pub 5078, Modernized e-File (MeF) Test Package  
• 2015 Pub 5146, Employment Tax Returns: Examinations and Appeal Rights

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Register now for the 1-hour webinar Nov. 4, General Employment Tax Issues.The broadcast will include:

• Worker Classification
• Voluntary Classification Settlement Program
• Fringe Benefits
• Officer Compensation
• Backup Withholding and Related Information Return Penalties

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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

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Find the archived rebroadcasted webinar, Payments to Independent Contractors on the IRS Video Portal. Also, download a transcript of the presentation and its PowerPoint slides.

Learn about:

• Form 1099 filing requirements
• Backup withholding and how to avoid being liable for it
• CP2100 Notices for payee name/TIN mismatches

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The Legacy Electronic Management 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 through the Modernized e-File (MeF) system during the October 2015 filing period. All current and prior annual employment tax returns due in January 2016 must also file through 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 EMF: January 2016 (specific date to be announced) Form 94x Online PIN Registration Re-opens.

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Notice 2015-68 advises taxpayers that the Treasury Department and the IRS intend to propose regulations under § 6055 (1) providing that health insurance issuers must report coverage in catastrophic health insurance plans, (2) allowing electronic delivery of statements reporting coverage under expatriate health plans unless the recipient explicitly refuses consent or requests a paper statement, (3) allowing filers reporting on insured group health plans to use a truncated taxpayer identification number to identify the employer on the statement furnished to a taxpayer, and (4) specifying when a provider of minimum essential coverage is not required to report coverage, such as in a health reimbursement arrangement, of an individual, who has other minimum essential coverage. Notice 2015-68 is in the Oct. 13, 2015 Internal Revenue Bulletin.

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