Reminders

Electronic deposit requirement. You must make electronic deposits of all depository taxes (such as employment tax, excise tax, and corporate income tax) using the Electronic Federal Tax Payment System (EFTPS) in 2002 if:

  • The total deposits of such taxes in 2000 were more than $200,000 or
  • You were required to use EFTPS in 2001.

If you are required to use EFTPS and fail to do so, you may be subject to a 10% penalty. If you are not required to use EFTPS, you may participate voluntarily. To get more information or to enroll in EFTPS, call 1-800-555-4477, 1-800-945-8400, or 1-720-332-3725 (not a toll-free call), or visit the EFTPS Web Site at www.eftps.gov.

See section 8 for more information.

Change of address. If you changed your business mailing address or business location, notify the IRS by filing Form 8822, Change of Address.

Private delivery services. You can use certain private delivery services designated by the IRS to send tax returns or payments. If you mail by the due date using any of these services, you are considered to have filed on time. The most recent list of designated private delivery services was published in October 2001. The list includes only the following:

  • Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, Second Day Service.
  • DHL Worldwide Express (DHL): DHL "Same Day" Service, DHL USA Overnight.
  • Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day.
  • United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date.

Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

When hiring new employees. Record the number and name from each new employee's social security card. An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. (See section 3.)

Unresolved tax issues. If you have attempted to deal with an IRS problem unsuccessfully, you should contact the Taxpayer Advocate. The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels.

While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.

Your assigned personal advocate will listen to your point of view and will work with you to address your concerns. You can expect the advocate to provide:

  • A "fresh look" at a new or ongoing problem.
  • Timely acknowledgment.
  • The name and phone number of the individual assigned to your case.
  • Updates on progress.
  • Timeframes for action.
  • Speedy resolution.
  • Courteous service.

When contacting the Taxpayer Advocate, you should provide the following information:

  • Your name, address, and employer identification number.
  • The name and telephone number of an authorized contact person and the hours he or she can be reached.
  • The type of tax return and year(s) involved.
  • A detailed description of the problem.
  • Previous attempts to solve the problem and the office that had been contacted.
  • A description of the hardship you are facing (if applicable).

You may contact a Taxpayer Advocate by calling a toll-free number, 1-877-777-4778. Persons who have access to TTY/TDD equipment may call 1-800-829-4059 and ask for Taxpayer Advocate assistance. If you prefer, you may call, write, or fax the Taxpayer Advocate office in your area. See Pub. 1546, The Taxpayer Advocate Service of the IRS, for a list of addresses and fax numbers.

Recordkeeping. Keep all records of employment taxes for 4 years. These should be available for IRS review.

There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments, and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made in accordance with section 8. Farm employers must keep a record of the name, permanent address, and EIN of each crew leader (see Farm Crew Leaders on page 4).