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Issue Snapshots Issue Snapshots are employee job aids that provide analysis and resources along with audit tips or issue indicators for a given technical tax issue. The most recent Issue Snapshots for federal, state, and local governments are: Taxpayer Identification Matching Tools Learn how to perfect your payee data before filing Forms 1099 and W-2 using the IRS Taxpayer Identification Number (TIN) Matching Program and the Social Security Number Verification Service offered by the Social Security Administration. Third Party Payer Arrangements Many employers use a third party to perform acts such as withholding, reporting and paying federal employment taxes on wages paid for the employer. Learn about some of the issue indicators and audit tips used on audits of these employers. FICA tax generally applies to wages paid to an employee on account of employment. Learn when the FICA exception applies to an employee who has the status of a student. IRS Videos Watch the latest videos made for federal, state, and local governments. Find these presentations and more on the IRS Video Portal. 10 Minutes on Filing the Form 941-X Learn how to use Form 941-X to correct errors on a previously filed Form 941, Employer’s Quarterly Federal Tax Return. 10 Minutes on Reconciling Forms 941/W-3/W-2 to Gross Payroll Employers who reconcile payroll can avoid discrepancies by ensuring that employees’ wages and taxes reported to the IRS and Social Security Administration match. Payroll Reporting for Election Workers Learn about the special rules for taxing, withholding, and reporting pay for election workers. Backup Withholding: When and Why Learn when you need to backup withhold, how to report and pay backup withholding to the IRS, how to furnish that information to the payee, and what happens if you don’t backup or withhold when it’s required. |