IRS Issue Snapshots and recorded webinars for governmental employers

Issue Snapshots are IRS employee job aids that provide analysis and resources along with audit tips or issue indicators for technical tax issues. The most recent Issue Snapshots for federal, state and local government employers are: 

• Worker Reclassification – Section 530 Relief – Section 530 of the Revenue Act of 1978 provides businesses with relief from federal employment tax obligations if certain statutory requirements are met. 
• Third Party Payer Arrangements – Professional Employer Organizations – An introduction to Professional Employer Organizations and the related employment tax responsibilities. 
• Third Party Payer Arrangements – Payroll Service Providers and Reporting Agents – An introduction to Payroll Service Providers and Reporting Agents and the employment tax roles of each. 
• Common Paymaster – An explanation of the basic components of a common paymaster arrangement that may enable a related corporation (the common paymaster) to be treated as a single employer for purposes of the FICA and FUTA wage bases. 
• Section 530 Relief for Governmental Entities – Section 530 offers taxpayers relief from federal employment tax obligations if certain statutory requirements are met. This relief may apply to government entities depending on if they have a Section 218 Agreement or are a federal agency.

IRS Videos

Watch the latest recorded webinars for federal, state, and local governments. Find these presentations and more on the IRS Video Portal. 

• Correcting Employment Taxes Using Form 941-X – Learn how to use Form 941-X to correct errors on employee wages; income tax withheld from wages; taxable Social Security wages and tips; taxable Medicare wages and tips subject to Additional Medicare Tax withholding. 
• IRS “B” Notices and Backup Withholding – Learn about backup withholding, who is responsible and how it’s reported, plus what to do with a B-Notice.