From karen.park at state.or.us  Mon Jan  4 07:06:35 2010
From: karen.park at state.or.us (Karen PARK)
Date: Mon, 4 Jan 2010 07:06:35 -0800
Subject: [OSSSA218] Fwd: N-2010-13: Form 1120, Form 1120-F, Form 1120S,
	Form 990,
	and	Form 990-PF Electronic Filing Waiver Request Procedures
In-Reply-To: <1262287992651.458923107.1995811.bulletin.tomcat5@prod-batch1.visi.gdi>
References: <1262287992651.458923107.1995811.bulletin.tomcat5@prod-batch1.visi.gdi>
Message-ID: <4B419377.4CA4.0094.3@PERS.STATE.OR.US>

Happy New Year!

Karen Park

Oregon State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2

Please note my office hours are Monday thru Thursday 6 am to 4:30 pm


CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If  you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. 


>>> "Internal Revenue Service (IRS)" <irs at service.govdelivery.com> 12/31/2009 11:33 AM >>>

 
IRS GuideWire December 31, 2009 

News Essentials 
What's Hot 
News Releases 
IRS - The Basics 
IRS Guidance 
Media Contacts 
Facts & Figures 
Problem Alerts 
Around The Nation 
e-News Subscriptions 



IRS Resources 
Compliance & Enforcement 
Contact My Local Office 
e-file 
Forms & Pubs 
Frequently Asked Questions 
News 
Taxpayer Advocacy 
Where to File 

Issue Number:    N-2010-13 
Inside This Issue 



Notice 2010-13 updating the procedures for requesting a waiver of the requirement to electronically file returns when required by regulations and IRS publications. This notice affects corporations and tax-exempt organizations that file Form 1120, U.S. Corporation Income Tax Return; Form 1120-F, U.S. Income Tax Return of a Foreign Corporation; Form 1120S, U.S. Income Tax Return for an S Corporation; Form 990, Return of Organization Exempt From Income Tax; Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation, and returns, amended returns and superseding returns in the Form 1120 and 990 family of returns that are required to be electronically filed. The notice also reduces the perfection period for rejected e-file returns from 20 to 10 days. 
Notice 2010-13 will appear in Internal Revenue Bulletin 2010-4, dated Jan. 25, 2010. 
Back to Top 
   


Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. 
This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. 




Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact support at govdelivery.com. 
This service is provided to you at no charge by Internal Revenue Service (IRS). 
Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ? 800-439-1420 
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From karen.park at state.or.us  Mon Jan  4 12:50:11 2010
From: karen.park at state.or.us (Karen PARK)
Date: Mon, 4 Jan 2010 12:50:11 -0800
Subject: [OSSSA218] News Release SOCIAL SECURITY - Social Security
	Administration	Praises Court Ruling
Message-ID: <4B41E3FC.4CA4.0094.3@PERS.STATE.OR.US>

Attached is the latest Social Security News Release for your reading pleasure!

Happy New Year!

Karen Park

Oregon State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2

Please note my office hours are Monday thru Thursday 6 am to 4:30 pm


CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If  you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. 
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From karen.park at state.or.us  Mon Jan 11 06:43:22 2010
From: karen.park at state.or.us (Karen PARK)
Date: Mon, 11 Jan 2010 06:43:22 -0800
Subject: [OSSSA218] Fwd: Oregon Small Business FORUM - RSVP Required
In-Reply-To: <9687ABA174F26649B8F916101422A5BF04F52F14@FRS0010CP3MB02.ds.irsnet.gov>
References: <9687ABA174F26649B8F916101422A5BF04F52F14@FRS0010CP3MB02.ds.irsnet.gov>
Message-ID: <4B4AC889.4CA4.0094.3@PERS.STATE.OR.US>

FYI

Karen Park

Oregon State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2

Please note my office hours are Monday thru Thursday 6 am to 4:30 pm


CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If  you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. 


>>> "Marshall KayDel D" <KayDel.Marshall at irs.gov> 1/8/2010 9:24 AM >>>

This is your final reminder that the Oregon Small Business Forum is next Tuesday, January 12, from 8:00 to Noon, at OAME.  The invitation with address, etc., is attached.

IMPORTANT!!!!  Because we have over 170 confirmed RSVP's from mostly small businesses, we absolutely, positively need an RSVP from you if you have not already replied and sent one.  Because the Focus Area Subject has to do with Getting Government Contracts and RFP Advice, we have had a significant uptick in interest among small business for this forum.

We need your RSVP in order to plan the seating, refreshments, etc.

Thank you.

KayDel Marshall 
Senior Stakeholder Liaison
Small Business & Self-Employed C/L/D
1220 S.W. 3rd Avenue, Mail Stop O-185 
Portland, Oregon 97204 
503-326-5240 Phone 
503-326-5957 Fax 
E-Mail: KayDel.Marshall at irs.gov 
ID #93-10646
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From karen.park at state.or.us  Tue Jan 19 06:04:26 2010
From: karen.park at state.or.us (Karen PARK)
Date: Tue, 19 Jan 2010 06:04:26 -0800
Subject: [OSSSA218] Fwd: Jan 20th Live Studio Broadcast: Getting Ready for
	the Filing	Season
In-Reply-To: <252711D1622F7545835A431B524D020E021E05A1@KAN0010CP3MB01.ds.irsnet.gov>
References: <252711D1622F7545835A431B524D020E021E05A1@KAN0010CP3MB01.ds.irsnet.gov>
Message-ID: <4B554B6A.4CA4.0094.3@PERS.STATE.OR.US>

FYI

Karen Park

Oregon State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2

Please note my office hours are Monday thru Thursday 6 am to 4:30 pm


CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If  you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. 


>>> "*SBSE National Phone Forum" <NationalPhoneForum at irs.gov> 1/15/2010 1:47 PM >>>

Internal Revenue Service Live Broadcast for Tax Professionals
 
Getting Ready for Filing Season:  
Individuals and Businesses


Presented by IRS
Small Business and Self Employed and Wage and Investment Division
Date: January 20, 2010 (archived* for later viewing)
Time:  2 p.m. Eastern
 
This FREE broadcast is for: 
?               Tax Professionals
?               Tax Practitioners
?               Enrolled Agents
?               CPAs
 
Learn about issues affecting filing 2009 tax returns:
?                Tax Law Updates
?                Changes to tax forms
?                Common errors
?                Where to file & e-filing
 
Earn Continuing Professional Education credit
?                Enrolled agents receive two CPE credits for participating from the start of the 100 minute broadcast.
?                Enrolled agents receive one CPE credit for participating for a minimum of 50 minutes from the start of the broadcast.
?                Other tax professionals may receive credit if the broadcast meets your organization?s or state?s CPE requirements.
?                To receive credit, you must attend the presentation offered on January 20, 2010. Register for the broadcast using your e-mail address.  After you register, you will receive a confirmation e-mail with a link with your personal identifier.  Use that link to log in to attend. This will confirm your attendance and generate your Certificate of Completion.
?                *Only January 20, 2010 participants will receive certificates. If you do not need a certificate to obtain CPE credit, you may choose to view the archived version of the broadcast after 
January 20, 2010. 
?                Look for your Certificate of Completion by e-mail approximately one week after the broadcast. If you have met all requirements, you will receive your certificate automatically. 
 
How to register for the session: 
 
REGISTER 
(Click on the link to register for the session)          EASTERN
http://www.visualwebcaster.com/event.asp?id=65270 
 2 p.m. standard time

 
Note: Once you register, you will get a confirmation e-mail. Use the link in this e-mail to attend the session. This link has a personal identifier so you will get credit for attending the session (as long as you meet the time requirements).  If you access the event from a different computer, you must enter your email address.  
 
Sponsored by: IRS Small Business and Self Employed and Wage and Investment Division
 
**Our apologies of you receive this twice today**
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From karen.park at state.or.us  Wed Jan 20 06:30:14 2010
From: karen.park at state.or.us (Karen PARK)
Date: Wed, 20 Jan 2010 06:30:14 -0800
Subject: [OSSSA218] Klamath Falls Employer Training - Please respond by
	Monday Jan 25th
Message-ID: <4B56A2F5.4CA4.0094.3@PERS.STATE.OR.US>

Good morning,

Last November you received notification of an training opportunity coming to Klamath Falls the end of February. It's time to get a better of idea of who is serious about attending. The training will be held at the county offices in Klamath Falls. At this time we have Wednesday Feb 24 & Thursday Feb 25 reserved. Depending on how many will determine if the training will be a one or two day event.

Please fill in the information below and return this e-mail to Karen Park, karen.park at state.or.us. If your entity is listed below you have already responded with the intent to send one person. I would appreciate a response from those of you on the list only if your intent has changed.

Please feel free to share this training opportunity with your others, i.e. Board Members, department heads, CPA's or Legal staff. 



Employer Number


Employer Name


Contact Name

# of attendee's



Best day

   24th



    25th



Employer who responded last November

City of Eagle Point
Lake District Hospital
Klamath County School District
Lakeview SWCD
Tri City Water & Sanitary Authority
Crook County
Romig CPA
City of Talent
Chiloquin - Agency Lake RFPD
Rogue River Valley Irrigation District
Lake County ESD
Bly Sanitary District
Lake County 
City of Klamath Falls
Lane Community College
Jackson County School District #9
Southern Oregon University


Have a great day!
 





Karen Park

Oregon State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2

Please note my office hours are Monday thru Thursday 6 am to 4:30 pm


CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If  you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. 
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From karen.park at state.or.us  Wed Jan 20 08:08:51 2010
From: karen.park at state.or.us (Karen PARK)
Date: Wed, 20 Jan 2010 08:08:51 -0800
Subject: [OSSSA218] Clarification - Klamath Falls Employer Training - Please
	respond by	Monday Jan 25th
Message-ID: <4B56BA11.4CA4.0094.3@PERS.STATE.OR.US>

Possible training coverage - Taxable fringe benefits, Determining Independent Contractor or Employee, Elected and Appointed officials, W-2 reporting, 1099 reporting, 3402(t)

Good morning,

Last November you received notification of an training opportunity coming to Klamath Falls the end of February. It's time to get a better of idea of who is serious about attending. The training will be held at the county offices in Klamath Falls. At this time we have Wednesday Feb 24 & Thursday Feb 25 reserved. Depending on how many will determine if the training will be a one or two day event.

Please fill in the information below and return this e-mail to Karen Park, karen.park at state.or.us. If your entity is listed below you have already responded with the intent to send one person. I would appreciate a response from those of you on the list only if your intent has changed.

Please feel free to share this training opportunity with your others, i.e. Board Members, department heads, CPA's or Legal staff. 



Employer Number


Employer Name


Contact Name

# of attendee's



Best day

   24th



    25th



Employer who responded last November

City of Eagle Point
Lake District Hospital
Klamath County School District
Lakeview SWCD
Tri City Water & Sanitary Authority
Crook County
Romig CPA
City of Talent
Chiloquin - Agency Lake RFPD
Rogue River Valley Irrigation District
Lake County ESD
Bly Sanitary District
Lake County 
City of Klamath Falls
Lane Community College
Jackson County School District #9
Southern Oregon University


Have a great day!






Karen Park

Oregon State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2

Please note my office hours are Monday thru Thursday 6 am to 4:30 pm


CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If  you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. 
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From karen.park at state.or.us  Wed Jan 20 11:22:50 2010
From: karen.park at state.or.us (Karen PARK)
Date: Wed, 20 Jan 2010 11:22:50 -0800
Subject: [OSSSA218] Fwd: IR-2010-009: COBRA Subsidy Eligibility Period
	Extended Through	February;
	15-Months Subsidy Now Available to Those Who Qualify
In-Reply-To: <1264014741810.1558664753.2007413539.bulletin.tomcat5@prod-batch1.visi.gdi>
References: <1264014741810.1558664753.2007413539.bulletin.tomcat5@prod-batch1.visi.gdi>
Message-ID: <4B56E785.4CA4.0094.3@PERS.STATE.OR.US>

FYI

Karen Park

Oregon State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2

Please note my office hours are Monday thru Thursday 6 am to 4:30 pm


CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If  you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. 


>>> "Internal Revenue Service (IRS)" <irs at service.govdelivery.com> 1/20/2010 11:12 AM >>>

 
IRS Newswire January 20, 2010 

News Essentials 
What's Hot 
News Releases 
IRS - The Basics 
IRS Guidance 
Media Contacts 
Facts & Figures 
Problem Alerts 
Around The Nation 
e-News Subscriptions 



The Newsroom Topics 
Electronic IRS Press Kit 
Tax Tips 2009 
Radio PSAs 
Fact Sheets 
Armed Forces 
Disaster Relief 
Scams / Consumer Alerts 
Tax Shelters 
More Topics.. 



IRS Resources 
Compliance & Enforcement 
Contact My Local Office 
e-file 
Forms & Pubs 
Frequently Asked Questions 
News 
Taxpayer Advocacy 
Where to File 

Issue Number:    IR-2010-009 
Inside This Issue 



COBRA Subsidy Eligibility Period Extended Through February; 15-Months Subsidy Now Available to Those Who Qualify 
WASHINGTON ? Workers who lose their jobs during January and February may qualify for a 65-percent subsidy on their COBRA health insurance premiums, and these newly-eligible individuals, along with those already receiving the subsidy, can now receive it for up to 15 months, according to the Internal Revenue Service. 
Created by the American Recovery and Reinvestment Act of 2009, the COBRA subsidy eligibility period was originally scheduled to expire at the end of 2009, and eligible individuals only qualified for the subsidy for nine months. But the Department of Defense Appropriations Act, 2010, enacted on Dec. 19, extended the eligibility period and the maximum duration of COBRA premium assistance. 
As a result, workers who are involuntarily terminated from employment between Sept. 1, 2008, and Feb. 28, 2010, may be eligible for a 65-percent subsidy of their COBRA premiums for a period of up to 15 months. Involuntarily terminated employees who meet certain other requirements, and certain family members of those individuals, are referred to as ?assistance-eligible individuals.? 
Employers must provide COBRA coverage to assistance-eligible individuals who pay 35 percent of the COBRA premium. Employers are reimbursed for the other 65 percent by claiming a credit for the subsidy on their payroll tax returns: Form 941, Employers QUARTERLY Federal Tax Return, Form 944, Employer?s ANNUAL Federal Tax Return, or Form 943, Employer?s Annual Federal Tax Return for Agricultural Employees. Employers must maintain supporting documentation for the claimed credit. 
The administrator of a group health plan or other entity must notify certain assistance-eligible individuals of the extension by Feb. 17, 2010. For assistance-eligible individuals whose nine months of subsidy had already ended, the new law also provides an extended period for the retroactive payment of their 35 percent share during a transition period. 
There is much more information about the COBRA subsidy, including questions and answers for employers, and for employees or former employees, on the COBRA pages of IRS.gov. 

Back to Top 
  


Thank you for subscribing to the IRS Newswire, an IRS e-mail service. 
If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. 
This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. 




Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact support at govdelivery.com. 
This service is provided to you at no charge by Internal Revenue Service (IRS). 
Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ? 800-439-1420 
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From karen.park at state.or.us  Thu Jan 21 10:03:54 2010
From: karen.park at state.or.us (Karen PARK)
Date: Thu, 21 Jan 2010 10:03:54 -0800
Subject: [OSSSA218] Fwd: IR-2010-010: The IRS Reminds Tax-Exempt
	Organizations of All	Sizesto File the Form 990 on Time to
	Preserve Their Tax Exempt Status
In-Reply-To: <1264090677844.1875547154.2064472538.bulletin.tomcat5@prod-batch1.visi.gdi>
References: <1264090677844.1875547154.2064472538.bulletin.tomcat5@prod-batch1.visi.gdi>
Message-ID: <4B582683.4CA4.0094.3@PERS.STATE.OR.US>

FYI

Karen Park

Oregon State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2

Please note my office hours are Monday thru Thursday 6 am to 4:30 pm


CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If  you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. 


>>> "Internal Revenue Service (IRS)" <irs at service.govdelivery.com> 1/21/2010 8:17 AM >>>

 
IRS Newswire January 21, 2010 

News Essentials 
What's Hot 
News Releases 
IRS - The Basics 
IRS Guidance 
Media Contacts 
Facts & Figures 
Problem Alerts 
Around The Nation 
e-News Subscriptions 



The Newsroom Topics 
Electronic IRS Press Kit 
Tax Tips 2009 
Radio PSAs 
Fact Sheets 
Armed Forces 
Disaster Relief 
Scams / Consumer Alerts 
Tax Shelters 
More Topics.. 



IRS Resources 
Compliance & Enforcement 
Contact My Local Office 
e-file 
Forms & Pubs 
Frequently Asked Questions 
News 
Taxpayer Advocacy 
Where to File 

Issue Number:    IR-2010-010 
Inside This Issue 



The IRS Reminds Tax-Exempt Organizations of All Sizes to File the Form 990 on Time to Preserve Their Tax Exempt Status  
WASHINGTON ? The Internal Revenue Service today reminded tax-exempt organizations to make sure they file their annual information form on time. In 2010 the tax-exempt status of any non-profit that has not filed the required form in the last three years will be revoked. 
The Pension Protection Act of 2006 requires that non-profit organizations that do not file a required information form for three consecutive years automatically lose their Federal tax-exempt status. This requirement has been in effect since the beginning of 2007. 
A list of revoked organizations will be available to the public, as well as state charity and tax officials on this website. 
If an organization loses its exemption, it will have to reapply with the IRS to regain its tax-exempt status. Any income received between the revocation date and renewed exemption may be taxable. 
Small non-profit organizations with annual receipts of $25,000 or less can file an electronic notice, Form 990-N (e-Postcard). They will need only a few basic pieces of information to file:  the organization?s employer identification number, its tax year, legal name and mailing address, any other names used, an Internet address if one exists, the name and address of a principal officer and a statement confirming the organization's annual gross receipts are normally $25,000 or less. 
Tax-exempt organizations with annual receipts above $25,000 are required to file the Form 990 or the Form 990-EZ annually. Private foundations file Form 990-PF. Churches and integrated auxiliaries of churches are not required to file Form 990-series returns or notices. 
Form 990-series returns and e-Postcards, are due by the 15th day of the 5th month after an organization?s tax year ends.  
  
Back to Top 
  


Thank you for subscribing to the IRS Newswire, an IRS e-mail service. 
If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. 
This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. 




Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact support at govdelivery.com. 
This service is provided to you at no charge by Internal Revenue Service (IRS). 
Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ? 800-439-1420 
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From karen.park at state.or.us  Tue Jan 26 12:15:04 2010
From: karen.park at state.or.us (Karen PARK)
Date: Tue, 26 Jan 2010 12:15:04 -0800
Subject: [OSSSA218] OSSSA IRS SSA Training coming to Klamath Falls
Message-ID: <4B5EDC83.4CA4.0094.0@PERS.STATE.OR.US>

Good afternoon,

This is a followup to last weeks e-mail.

This is a time to meet your IRS FSLG Specialist, your State Social Security Coordinator and possibly your SSA Employer Services Liaison Officer.

As we prepare for the IRS/SSA training in Klamath Falls we need your help. We need to know how many are interested in attending the training. Please see details below about the training. The number interested will determine the length of training to be held. Thank you to those who have already responded.

Cost - Free 
Where - Klamath County offices 
When - tentative Feb 24 & 25 (the number of attendees will determine if this will be two one day trainings or one two day training. 
CPE's - Yes 
Who should attend - Department Heads, Payroll, HR, Board members, Council members, Officers, CPA's and Legal who work with government entities or any other professional group who is involved with government entities. 
Who will train - training will be presented by the Oregon State Social Security Administration, IRS and SSA
You may be asking, will a training be coming closer to you? At this time there is only one other training on the horizon and that is the annual training in Portland sometime in the spring. 

Possible topics - 

Taxable Fringe Benefits - 
Reporting 
Working Condition 
De Minimus 
Travel and Transportation Expenses 
Moving Expenses 
Meals and lodging 
Use of Employee-owned Vehicle 
Employer - Provided Vehicle 
Awards and prizes 
Volunteers 
Allowances
Determining Employee or Independent Contractor Status

Elected, appointed and public officials

3402(t) - Contractor withholding

Proposed Regulations [REG-158747-06] were published in the Federal Register December 5, 2008, for new Internal Revenue Code subsection 3402(t). This subsection, created by the Tax Increase Prevention and Reconciliation Act of 2005, originally required that payments by governmental entities for goods or services after December 31, 2010, are subject to 3% income tax withholding, with some exceptions. The implementation date has now been changed by statute to payments after December 31, 2011. For more details, please see the Proposed Regulations, which can be accessed here.

Reporting Issues

1099 
W-2 
941 X

IRS Compliance Checks and Audits

Suggestions welcome......what's on your mind!










Karen Park

Oregon State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2

Please note my office hours are Monday thru Thursday 6 am to 4:30 pm


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