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<title>IR-2010-043: Special Payroll Tax Exemption Form Now Available</title>
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<h3><b><font size=4 color="#001e5a" face=Arial><span style='font-size:13.5pt;
font-family:Arial;color:#001E5A'>Issue Number: IR-2010-043
<o:p></o:p></span></font></b></h3>
<h3><a name=Fifteenth id=Fifteenth><b><font size=4 color="#001e5a"
face=Arial><span style='font-size:13.5pt;font-family:Arial;color:#001E5A'>Inside
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<p align=center style='text-align:center'><strong><b><font size=4 face=Arial><span
style='font-size:13.5pt;font-family:Arial'>Special Payroll Tax Exemption Form
Now Available</span></font></b></strong><font size=1 face=Arial><span
style='font-size:9.0pt;font-family:Arial'> <o:p></o:p></span></font></p>
<p><font size=1 face=Arial><span style='font-size:9.0pt;font-family:Arial'>WASHINGTON
— The Internal Revenue Service today released a new form that will help
employers claim the special payroll tax exemption that applies to many
newly-hired workers during 2010, created by the Hiring Incentives to Restore
Employment (HIRE) Act signed by President Obama on March 18. <o:p></o:p></span></font></p>
<p><font size=1 face=Arial><span style='font-size:9.0pt;font-family:Arial'>New
<a href="http://www.irs.gov/pub/irs-pdf/fw11.pdf">Form W-11</a>, Hiring Incentives
to Restore Employment (HIRE) Act Employee Affidavit, is now posted on
IRS.gov, along with answers to <a
href="http://www.irs.gov/businesses/small/article/0,,id=220745,00.html">frequently-asked
questions</a> about the payroll tax exemption and the related new hire
retention credit. The new law requires that employers get a statement from
each eligible new hire, certifying under penalties of perjury, that he or she
was unemployed during the 60 days before beginning work or, alternatively,
worked fewer than a total of 40 hours for anyone during the 60-day period.
Employers can use Form W-11 to meet this requirement. <o:p></o:p></span></font></p>
<p><font size=1 face=Arial><span style='font-size:9.0pt;font-family:Arial'>Most
eligible employers then use Form 941, Employer’s Quarterly Federal Tax
Return, to claim the payroll tax exemption for eligible new hires. This form,
revised for use beginning with the second calendar quarter of 2010, is
currently posted as a <a href="http://www.irs.gov/pub/irs-dft/f941--dft.pdf">draft
form</a> on IRS.gov and will be released next month as a final along with the
form’s instructions. <o:p></o:p></span></font></p>
<p><font size=1 face=Arial><span style='font-size:9.0pt;font-family:Arial'>Though
employers need this certification to claim both the payroll tax exemption and
the new hire retention credit, they do not file these statements with the
IRS. Instead, they must retain them along with other payroll and income tax records.
<o:p></o:p></span></font></p>
<p><font size=1 face=Arial><span style='font-size:9.0pt;font-family:Arial'>The
HIRE Act created two new tax benefits designed to encourage employers to hire
and retain new workers. As a result, employers who hire unemployed workers
this year (after Feb. 3, 2010, and before Jan. 1, 2011) may qualify for a
6.2-percent payroll tax incentive, in effect exempting them from the
employer’s share of social security tax on wages paid to these workers
after March 18. This reduction will have no effect on the employee’s
future Social Security benefits, and employers would still need to withhold
the employee’s 6.2-percent share of Social Security taxes, as well as
income taxes. In addition, for each unemployed worker retained for at least a
year, businesses may claim a new hire retention credit of up to $1,000 per
worker when they file their 2011 income tax returns. <o:p></o:p></span></font></p>
<p><font size=1 face=Arial><span style='font-size:9.0pt;font-family:Arial'>These
two tax benefits are especially helpful to employers who are adding positions
to their payrolls. New hires filling existing positions also qualify but only
if the workers they are replacing left voluntarily or for cause. Family
members and other relatives do not qualify for either of these tax
incentives. <o:p></o:p></span></font></p>
<p><font size=1 face=Arial><span style='font-size:9.0pt;font-family:Arial'>Businesses,
agricultural employers, tax-exempt organizations, tribal governments and
public colleges and universities all qualify to claim the payroll tax
exemption for eligible newly-hired employees. Household employers and
federal, <span style='background:yellow'>state and local government
employers, other than public colleges and universities, are not eligible.</span>
IRS.gov has more details. <o:p></o:p></span></font></p>
<p><strong><b><font size=1 face=Arial><span style='font-size:9.0pt;
font-family:Arial'>Related Item:</span></font></b></strong><font size=1
face=Arial><span style='font-size:9.0pt;font-family:Arial'> <a
href="http://www.irs.gov/newsroom/article/0,,id=220326,00.html">IR-2010-33</a>,
Two New Tax Benefits Aid Employers Who Hire and Retain Unemployed Workers <o:p></o:p></span></font></p>
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