Taxmap/pubs/p15-001.htm#TXMP078adca7
Reminders

You can use Form W-9, Request for Taxpayer Identification Number and Certification, to request that payees furnish a TIN and to certify that the number furnished is correct. You can also use Form W-9 to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. The Instructions for the Requester of Form W-9 includes a list of types of payees who are exempt from backup withholding. For more information, see Publication 1679, A Guide to Backup Withholding For Missing and Incorrect Name/TIN(s).

Taxmap/pubs/p15-001.htm#TXMP03da4c77 Recordkeeping

Recordkeeping

Keep all records of employment taxes for at least four years. These should be available for IRS review. Your records should include:

• Your employer identification number (EIN),
• Amounts and dates of all wage, annuity, and pension payments,
• Amounts of tips reported to you by your employees,
• Records of allocated tips,
• The fair market value of in-kind wages paid,
• Names, addresses, social security numbers, and occupations of employees and recipients,
• Any employee copies of Forms W-2 and W-2c that were returned to you as undeliverable,
• Dates of employment for each employee,
• Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them,
• Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4S, and W-4V),
• Dates and amounts of tax deposits that you made and acknowledgment numbers for deposits made by EFTPS,
• Copies of returns filed, including 941TeleFile Tax Records and confirmation numbers, and
• Records of fringe benefits and expense reimbursements provided to your employees, including substantiation.

Taxmap/pubs/p15-001.htm#TXMP62f19551 Change of Address

Address Change

To notify the IRS of a new business mailing address or business location, file Form 8822, Change of Address. For information on how to change your address for deposit coupons, see Making deposits with FTD coupons in section 11.

Taxmap/pubs/p15-001.htm#TXMP33dfb7b4 Private Delivery Services

You can use certain private delivery services designated by the IRS to mail tax returns and payments. The list includes only the following:

• DHL Express (DHL): DHL Same Day Service; DHL Next Day 10:30 am; DHL Next Day 12:00 pm; DHL Next Day 3:00 pm; and DHL 2nd Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.
• 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.

Your 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.

Taxmap/pubs/p15-001.htm#TXMP2a29bbaa Telephone Help

Help from IRS

Taxmap/pubs/p15-001.htm#TXMP75ba833d Tax questions.

You can call the IRS with your employment tax questions at 1-800-829-4933.

Taxmap/pubs/p15-001.htm#TXMP73aa2c1b Help for people with disabilities.

Telephone help is available using TTY/TDD equipment. You may call 1-800-829-4059 with any tax question or to order forms and publications. You may also use this number for assistance with unresolved tax problems.

Taxmap/pubs/p15-001.htm#TXMP6f77102f Recorded tax information (TeleTax).

The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. You can listen to up to three topics on each call that you make. Touch-Tone service is available 24 hours a day, 7 days a week. TeleTax topics are also available using a personal computer. Connect to www.irs.gov/taxtopics.

A list of employment tax topics is provided below. Select, by number, the topic you want to hear and call 1-800-829-4477. For the directory of all topics, select Topic 123.

Taxmap/pubs/p15-001.htm#TXMP6a18187e TeleTax Topics

Topic No.	Subject
752	Form W-2 - Where, When, and How to File
753	Form W-4 - Employee's Withholding Allowance Certificate
754	Form W-5 - Advance Earned Income Credit
755	Employer identification number (EIN) - How to Apply
756	Employment Taxes for Household Employees
757	Form 941 - Deposit Requirements
758	Form 941 - Employer's Quarterly Federal Tax Return
759	Form 940 and 940-EZ - Deposit Requirements
760	Form 940 and 940-EZ - Employer's Annual Federal Unemployment Tax Return
761	Tips - Withholding and Reporting
762	Independent contractor vs. Employee

Taxmap/pubs/p15-001.htm#TXMP41ba5aef 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 acknowledgement,
• The name and phone number of the individual assigned to your case,
• Updates on progress,
• Timeframes for action,
• Speedy resolution, and
• Courteous service.

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

• Your name, address, and employer identification number (EIN).
• The name and telephone number of an authorized contact person and the hours when 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 that you are facing (if applicable).

You may contact a Taxpayer Advocate online at www.irs.gov/advocate or 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 Publication 1546, The Taxpayer Advocate Service of the IRS, for a list of addresses and fax numbers.

Taxmap/pubs/p15-001.htm#TXMP359e1ed1 Filing Addresses.

Generally, your filing address for Forms 940, 940-EZ, 941, 943, and 945 depends on the location of your residence or principal place of business and whether or not you included a payment with your return. There are separate filing addresses for these returns if you are an exempt organization or government entity. If you are located in the United States and do not include a payment with your return, you should file at either the Cincinnati or Ogden Service Centers. File Form CT-1 (for railroad retirement taxes) at the Cincinnati Service Center. See Form CT-1 for details on where to file.

Taxmap/pubs/p15-001.htm#TXMP06725d1b Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this booklet on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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