Employers using a third-party payroll service provider are responsible for their tax obligation if federal tax deposits are not made or are not timely.

Beginning this year, clients of payroll service providers will receive Inquiry PINs from EFTPS to monitor transactions made by third-party providers.

For more information, contact EFTPS Customer Service 800 991-2245 or the IRS Business Customer Service at 800 829-4933.

3. Virtual currencies

The Internal Revenue Service has issued guidance on the tax treatment of transactions using virtual currencies, such as Bitcoins or other similar currencies.

4. Understanding the Individual Shared Responsibility Provision

More information is now available on IRS.gov to help taxpayers better understand the Individual Shared Responsibility Provision of the Affordable Care Act. Check the minimum essential coverage chart, exemption chart and basic examples of the payment calculation to learn more about this provision.

Taxpayers will report minimum essential coverage, report exemptions, or make any individual shared responsibility payment when they file their 2014 federal income tax return in 2015.

For the latest information about ACA tax provisions, visit IRS.gov/aca and HealthCare.gov for information about health insurance coverage and financial assistance.

5. Understanding your Form 1099-K

Understanding Your 1099-K on IRS.gov explains this form and how to report payment card and third party network transactions on tax returns.

Additional information is available on the Third Party Reporting Information Center.

6. IRS audit video series

Your Guide to an IRS Audit takes the viewer through an audit from notification to closing. Different scenarios demonstrate each type of audit; correspondence, office and field. The scenarios address issues common to audits of small businesses.

7. IRS.gov information available in other languages

Much of the information on IRS.gov is also available in five other languages:

8. e-File Form 941

E-file is an option for Form 941, Employer's QUARTERLY Federal Tax Return.

9. IRS audits by mail

Updated Publication 3498-A, The Examination Process (Audits by Mail), guides taxpayers through the audit process and explains their responsibilities and rights during and after an audit. The publication is also available in Spanish.

10. Indoor tanning guide updated

The revised Excise Tax on Indoor Tanning Services Audit Technique Guide contains information based on the final regulations.

The Indoor Tanning Services Tax Center has more information.

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