APA Detroit Chapter
Payroll Professionals Helping Payroll Professionals
The APA Detroit Chapter is affiliated with the American Payroll Association, but is an autonomous and independent organization.
IRS PAYROLL PROFESSIONALS TAX CENTER
The following information is provided for payroll professionals, courtesy of the IRS.
Getting Started
Online Application -
Apply online for the Employer Identification Number (EIN), also known as a Federal Tax Identification Number.
This is the starting point on irs.gov for employment tax information. These links provide good, basic information on employment taxes and worker classification (independent contractors vs. employees).
Worker Classification (Independent Contractors vs. Employees)
Are you or your help independent consultants or employees? Before you can know how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.
This section briefly discusses a variety of topics that businesses who have employees and/or employers� should know.
Bookmark this page as your one-
IRS Forms and Publications
Need a general IRS form or publication?
See the draft copies of a variety of forms, instructions, and publications as well as a schedule of release dates.
Find out what factors to use to determine whether a worker should be classified as an employee or an independent contractor.�
Form SS-
This form is used to furnish information about services of an individual, selected as a representative of a class of workers, to obtain written determination of the worker s status.
Section 530 provides businesses with relief from federal employment tax obligations if certain requirements are met.
Office of Professional Responsibility
Standards of Practice for Tax Professionals
The Office of Professional Responsibility (OPR) has put together a one-
Electronic Filing
The Information Reporting Program Website is designed to help you meet your Information
Reporting Requirements. Included are help-
By phone 1-
The FIRE (Filing Information Returns Electronically) system is set up for financial
institutions and others to file Information Return Forms 1042-
TIN Matching is part of a suite of internet based pre-
e-
This site was designed by the IRS to provide users with an easy to follow, one-
Electronic Federal Tax Payments (EFTPS)
Businesses and individuals can use the Electronic Federal Tax Payment System to pay all their federal taxes electronically, 24 hours a day, 7 days a week, via the phone, personal computer (PC) software or the Internet. Visit the EFTPS web site for all the latest information! Or visit the Department of Treasury s Financial Management Services web page on EFTPS.
e-
e-
QuickAlerts "More" e-
Get on board and be one of the thousands of tax professionals that currently receive
information on up-
The e-
Visit the Tax Pro News for the latest announcements of interest to the practitioner community.\
The IRS offers a wide variety of educational events for the practitioner community including tax practitioner institute classes, phone forums, seminars, and local liaison meetings.
Talk With the IRS
IRS Hotlines and Toll-
A consolidated list of frequently requested phone numbers and hours of operation
including Practitioner Priority Service, IRS Tax Help Line for Individuals, Business
and Specialty Tax Help and e-
IRS Taxpayer Assistance Centers are your one-
Stakeholder Liaison (SL) Local Contacts
Your local Stakeholder Liaison office establishes relationships with organizations representing small business and the tax professional community and providing information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with SL, use this list to find a contact in your state.
The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.
If you suspect or know of an individual or company that is not complying with the
tax laws, you may report this activity by completing Form 3949-
Learning Center
Tax Talk Today is dedicated to providing continuing education and information for
tax practitioners. This series of monthly 60-
Resources
Employees can use this link to figure out if they are claiming the correct number
of withholding allowances on Form W-
Sign up for e-
The IRS e-
The BSA requires businesses to keep records and file reports that are determined to have a high degree of usefulness in criminal, tax, and regulatory matters.� Businesses that sell products or provide services and receive cash payment may have federal reporting requirements to file Form 8300 for the cash payments.
How to file W-
Access to current and past editions of this quarterly newsletter for employers.
Sign up to receive the SSA electronic newsletter for employers who submit W-
Tax Code, Regulations and Other Official Guidance
A one-
The Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law.
Retirement Plans for Small Businesses
Are you looking for information on employee retirement plans in order to provide better service to all your clients?
Issue Management Resolution System
The IRS Stakeholder Liaison (SL) function has established the Issue Management Resolution System (IMRS), a streamlined and structured process that facilitates stakeholder issue identification, resolution and feedback.
Abusive Tax Schemes
Tax Scams -
To help the public recognize and avoid abusive tax schemes, the IRS offers an abundance of educational materials. Participating in illegal schemes to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. Education is the best way to avoid the pitfalls of these "too good to be true" tax scams.
Resources for Specific Communities
Specific tax information for Agriculture, Automotive, Construction, Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants, Tax Professionals, and other industries. Many of industry links include helpful Tax Tips.
The Audit Techniques Guides focus on developing highly trained examiners for a particular industry segment. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information.
Tax Information for International Businesses
This section provides information on international taxes.
Tax Information for Tax Professionals
This section provides information for tax practitioners and other tax professionals.
Find resources on this page pertaining to the tax gap the difference between the
amount of tax that taxpayers should pay and the amount that is paid voluntarily and
on time. The tax gap can also be thought of as the sum of non-