From karen.park at state.or.us Wed Jun 2 07:24:37 2010 From: karen.park at state.or.us (Karen PARK) Date: Wed, 2 Jun 2010 07:24:37 -0700 Subject: [OSSSA218] Another training opportunity - Telephone correction Message-ID: <4C060734.4CA4.0094.3@PERS.STATE.OR.US> Good morning, For those of you trying to get through to the business center at Lane CC the area code should read 541 not 503. Sorry for the confusion. Karen Good afternoon, Thank you to all of those who were able to attend the OSSSA sponsored training in Portland last week. I'd like to pass along another training opportunity sent to me by the Department of Revenue. The first reminder of the Payrolltax News below plays along with part of the training from last week. Please note I'm out of the office today at 1 pm and will return on Tuesday morning. Have a great weekend. Payrolltax News May 2010, Reminder: Just a reminder about two excellent educational outreach opportunities for businesses and payroll providers. Thurs June 3rd, Lane Community College, Business Development Center Class: ?Are You Really an Independent Contractor? Times: 10:00am-12:00pm. Location: Business Development Center. 1445 Willamette St. Suite 1, Eugene OR. Learn what it really means to be an Independent Contractor in Oregon, the difference between state and federal law and the ramifications if employees are "mis-classified". This is an excellent class for any employer considering hiring "sub-contractors", or for those who have been classified as "Independent Contractors" Contact the Business Center at 503 463-5255 for more information and to register. This class is FREE. Weds, June 16th, Gresham Small Business Development Fair Times: 7:30-am-12:30pm Location: Mt. Hood Community College. 26000 SE Stark St. (Town and Gown Room) Gresham OR Learn about different resources available for businesses and employers. This free event will have workshops on "How to Open and Run Your Business", and a "Business Plan Workshop", plus a marketing seminar and resource fair. For further information, contact the Business Center at 503 491-7658, or e-mail to bizcntr at Mhcc.Edu ***(see attached flyer for this event) The Payrolltax-News e-mail list provides employers with complete and up-to-date payroll tax information. Employers can self-subscribe here. Representatives in the Business Division will send information to employers through this list. Employers can request additional information by e-mailing payroll.help.dor at state.or.us. As a standard practice, e-mail sent from the department will be in text form only. Department of Revenue will not open attachments. Questions about list content and subscription problems should be directed to the list owner: Cathy Tavares Oregon Dept of Revenue Cathleen.M.Tavares at state.or.us 503-945-8762 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. -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5253 bytes Desc: not available URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: Part.002 Type: application/octet-stream Size: 417 bytes Desc: not available URL: From karen.park at state.or.us Thu Jun 3 06:44:13 2010 From: karen.park at state.or.us (Karen PARK) Date: Thu, 3 Jun 2010 06:44:13 -0700 Subject: [OSSSA218] A-2010-41: New Backup Withholding Procedures: Social Security Number Validation following Receipt of Second B Notice In-Reply-To: <1275501969108.1120952990.1625660697.bulletin.tomcat5@prod-batch1.visi.gdi> References: <1275501969108.1120952990.1625660697.bulletin.tomcat5@prod-batch1.visi.gdi> Message-ID: <4C074F36.4CA4.0094.3@PERS.STATE.OR.US> Good morning, FYI on backup withholding due to incorrect SSN or TIN on W-9. It's a great day....the drive to work was dry! 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)" 6/2/2010 11:06 AM >>> IRS GuideWire June 2, 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 IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms & Pubs Frequently Asked Questions News Taxpayer Advocacy Where to File Issue Number: A-2010-41 Inside This Issue Announcement 2010-41 announces a change in procedures for individual payees to follow to obtain validation of social security numbers (?SSNs?) from the Social Security Administration (?SSA?) to prevent or stop backup withholding under section 3406 of the Internal Revenue Code following receipt of a second ?B notice? from a payor. Announcement 2010-41 will appear in IRB 2010-25 dated June 21. 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 -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5253 bytes Desc: not available URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 26710 bytes Desc: not available URL: From karen.park at state.or.us Mon Jun 7 11:09:23 2010 From: karen.park at state.or.us (Karen PARK) Date: Mon, 7 Jun 2010 11:09:23 -0700 Subject: [OSSSA218] 2010 - 2011 State Social Security Administration Fee Message-ID: <4C0CD362.4CA4.0094.3@PERS.STATE.OR.US> Good morning, Please note the 2010 - 2011 State Social Security Administration Fee invoicing has begun. For PERS employers the charge will show on your PERS EDX statements. Non- PERS employers will receive theirs electronically via e-mail, if no e-mail then by US Mail. The 2010-2011 Invoices are based on the number of employees you reported with W-2 social security subject wages in 2008. The charge is .50 cents per employee with a minimum charge of $15.00. This fee is charged annually. Please direct all question in regards to this issue to me, Karen Park, 503 603-7633 or karen.park at state.or.us. Below is a summary of why your entity is charged this fee. Oregon State?s enabling legislation provides each public agency included in Oregon?s Section 218 agreement pay their share of the expenses incurred by the PERS Board in the administration of the State?s Agreement. Oregon Revised Statute (ORS) 237.500 Each state participating in the Section 218 program is mandated by federal law to have a State Administrator. The PERS Board is designated in the enabling legislation to as Oregon?s State Administrator. ORS 237.414 The State Administrator administers the State?s Section 218 Agreement and modification, negotiating new agreements, modifying current agreements (notifying the Regional Social Security Office of name changes, dissolutions and inactivity), adding coverage to existing agreements. The State Administrator is also your bridge to the IRS and SSA. Should you have issues you need to discuss with either of these federal partners we have the connection for you. It?s important for the employers to understand their agreement. Social Security for state and local governments differs from that of the private sector. For example, some employers have chosen to exclude their elected with the following optional exclusion ? All services in any class or classes of elective positions. Currently with this exclusion when elected officials receive remuneration for services they would be excluded from the 6.2% withholding under the Section 218. However, Section 210 coverage would apply and the only way they would be excluded from the 6.2% withholding is if the position is covered under a retirement plan or they are a retiree of the retirement plan maintained by the employer. 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. -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5253 bytes Desc: not available URL: From karen.park at state.or.us Mon Jun 14 07:05:04 2010 From: karen.park at state.or.us (Karen PARK) Date: Mon, 14 Jun 2010 07:05:04 -0700 Subject: [OSSSA218] Fwd: Rules on Coverage for Children Clarified; Latest Updates on Health Care Reform In-Reply-To: <20100611180557.1435B1AF0022@elabs5.com> References: <20100611180557.1435B1AF0022@elabs5.com> Message-ID: <4C15D4A0.4CA4.0094.3@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. >>> "Segal Public Sector Publications" 6/11/2010 11:05 AM >>> If you are having trouble viewing this message, please click here for a Web version or here for a text-only version. Rules on Coverage for Children Clarified The Departments of Health and Human Services, Labor, and Treasury have jointly published regulations on the Affordable Care Act's provision requiring group health plans that provide dependent coverage for children to continue to make such coverage available for adult children until they turn 26. A new issue of Segal's e-publication Health Care Reform Insights discusses the age-26 mandate in light of the recent regulations that clarify coverage for children. Segal can help plan sponsors: Explore when to comply with the age-26 mandate, including whether the plan should implement any changes before the effective date Discuss whether and how to change their dependent eligibility requirements Determine whether the plan should change its general contribution strategy for dependent coverage in ways permitted by the regulations Read this issue of Health Care Reform Insights Latest Updates on Health Care Reform The Office of Consumer Information and Insurance Oversight has posted a draft of the Early Retiree Reinsurance Program application with instructions on its website. Also, the eligibility window for the Consolidated Omnibus Budget Reconciliation Act premium assistance subsidy has now expired. The latest issue of Segal's Stat! Health Reform Weekly discusses these and other recent items concerning the new health care reform law. Read this issue of Stat! Health Reform Weekly If you have questions regarding these publications, please contact your Segal consultant or the nearest Segal office. Subscribe Did a colleague forward this email to you? Sign up to receive your own copy of future issues of these and other publications. The Segal Company (www.segalco.com) is a leading, independent firm of benefit, compensation and human resources consultants. The organization, with more than 900 employees, is headquartered in New York and has offices throughout the U.S. and in Canada. This message complies with the CAN-SPAM Act of 2003. View Segal's privacy policy and terms of service. Recent Segal Publications 6/4/10 Capital Checkup, "2011 Minimums and Maximums for Health Savings Accounts Plans and High-Deductible Health Plans Unchanged from 2010" May 2010 Health Care Reform Insights, "Retiree Reinsurance Program: Implementation Details" May 2010 Bulletin, "Regulations on Group Health Plan Coverage of Adult Children Released" The Segal Company 333 West 34th Street New York, NY 10001 To unsubscribe, click here -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5253 bytes Desc: not available URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/jpg Size: 29696 bytes Desc: not available URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 117 bytes Desc: not available URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5669 bytes Desc: not available URL: From karen.park at state.or.us Mon Jun 14 09:11:53 2010 From: karen.park at state.or.us (Karen PARK) Date: Mon, 14 Jun 2010 09:11:53 -0700 Subject: [OSSSA218] Fwd: IRS Event Updates and Headliners In-Reply-To: <9687ABA174F26649B8F916101422A5BF066A763C@FRS0010CP3MB02.ds.irsnet.gov> References: <9687ABA174F26649B8F916101422A5BF066A763C@FRS0010CP3MB02.ds.irsnet.gov> Message-ID: <4C15F258.4CA4.0094.3@PERS.STATE.OR.US> Good morning again, I'd like to point out a couple of area's of interest in KayDel e-mail you may want to take advantage of. Your organization may already be using E-Verify or you may be considering it. Here's an opportunity to learn more about E-Verify. Also, there are many of you who have had questions concerning the HIRE Act. Here's an opportunity to learn more. Free Seminar to Learn How to Use the E-Verify System on July 7 from 1:00 p.m. to 3:00 p.m. at the Portland Field Office of the U.S. Citizenship and Immigration Services, 511 NW Broadway, Portland, Oregon 97209. It will be held in the second floor conference room 117. For information, contact Ed Sale at 503-326-2807 or email ed.sale at dhs.gov. Free IRS Webinar - Hiring Incentives to Restore Employment (HIRE) Act http://www.visualwebcaster.com/IRS/69705/reg.asp?id=69705 July 8, 2010 11:00 am - noon, Pacific Time ? The HIRE payroll tax exemption and retention income tax credit ? Who qualifies as an eligible individual for each benefit? ? What businesses may claim each benefit ? How businesses can claim the HIRE benefits Click here to register. 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" 6/10/2010 4:22 PM >>> Dear Business Organization: Here are the latest IRS News Releases and Headliners to distribute to your small business members. I hope that the information will be helpful and we encourage publication in your association's magazines, newsletters, email distributions and/or website. Below are summaries and links to the most recent headliners and news releases your members might be interested in. The title and summary are designed to give you a brief overview of the article's content -- the link to the full article is at the end of each summary. I encourage you to use any or all of these in newsletters or emails to your members, or on your web site. If someone else in your organization is a more appropriate contact point for these types of emails, please let me know. And if you do not want to receive future emails like this one, please reply and request your name be removed. KayDel, 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 #1000843166 Announcements & Upcoming Events: FREE Gresham Small Business Fair is scheduled for June 16, 2010 at Mt. Hood Community College. Please let Gerri Raisanen at the SBDC know if you are interested in being an exhibitor by calling 503-491-7658 or email Gerri at Gerri.Raisanen at mhcc.edu asap. The Program is as follows: Registration and Networking - 7:30 - 8 :00 a.m. Welcome Message from Mayor Shane Bemis - 8:00 - 8:15 a.m. Panel: How to Open and Run your Business - 8:15 - 9:30 a.m. Business Resource Fair - 9:30 - 11:30 a.m. Business Plan Workshop - 10:00 -11:00 a.m. Marketing Seminar: Seven Steps for Promoting & Growing your Business - 11:30 a.m. -12:30 p.m 2010 Employment & Business Fair is scheduled for June 29, 2010, from 1:30 p.m. - 5:00 p.m. at the Hilton Hotel Grand Ballroom, 921 SW Sixth Avenue, Portland, Oregon 97204 and is FREE to the Public. Sponsored by The Hispanic Metropolitan Chamber of Commerce, the Portland Development Commission, Oregon Department of Transportation, and Worksource Portland Metro. Share information about employment and contracting opportunities with a large number of participants at this 8th Annual Fair. For exhibitor information, call 222-0280. Free Seminar to Learn How to Use the E-Verify System on July 7 from 1:00 p.m. to 3:00 p.m. at the Portland Field Office of the U.S. Citizenship and Immigration Services, 511 NW Broadway, Portland, Oregon 97209. It will be held in the second floor conference room 117. For information, contact Ed Sale at 503-326-2807 or email ed.sale at dhs.gov. Free IRS Webinar - Hiring Incentives to Restore Employment (HIRE) Act http://www.visualwebcaster.com/IRS/69705/reg.asp?id=69705 July 8, 2010 11:00 am ? noon, Pacific Time ? The HIRE payroll tax exemption and retention income tax credit ? Who qualifies as an eligible individual for each benefit? ? What businesses may claim each benefit ? How businesses can claim the HIRE benefits Click here to register. NFIB Offers Employment Law Workshops in Seattle, Spokane & Portland http://www.nfib.com/tabid/598/Default.aspx?cmsid=51617 Small business owners by nature are extremely busy people and cannot be expected to know all they should about employment laws. That?s why NFIB is offering one-day workshops in Seattle, Spokane & Portland on knowing the very latest information that can help prevent a lawsuit. Each workshop will be led by Elizabeth Milito, senior executive counsel for the NFIB Small Business Legal Center. Six CE-CPE credits will be available and SHRM credits available. Cost: NFIB members - $129 per person; $149 for non-members. The price includes all workbooks, materials, and lunch. Seattle Tuesday, July 13 - 8:30 a.m. to 4:30 p.m. Radisson Gateway Airport Hotel - 18188 International Blvd. Spokane Wednesday, July 14 - 8:30 a.m. to 4:30 p.m. Wingate by Wyndam Airport - 2726 South Flint Road Portland Thursday, July 15th - 8:30 a.m. to 4:30 p.m. Sheraton Portland Airport Hotel - 8235 NE Airport Way Learn about proper interview questions, employer-employee relationships, non-compete agreements, wage and hour problem areas, drug and alcohol do?s and don?ts, background checks, unlawful discrimination, harassment, invasion of employees? privacy, wrongful terminations, unemployment claims and workers? comp. Pre-registration required! For a faxable registration form, please call or e-mail Member Support Manager Stacy Jenkins at 1-866-307-2846, stacy.jenkins at nfib.org. The Oregon Small Business Forum is scheduled for August 24, 2010 from 8:00 a.m. to Noon and is hosted by the Oregon Association of Minority Entrepreneurs at 4134 N. Vancouver, Portland, Oregon. This is a FREE event for organizations that serve small business sponsored by SSA, SBA, and IRS. The Focus Area Topic is "Getting Business Financing" . As always, there will be an informal roundtable discussion of what services and products are available from different organizations present to enhance the success of small business in Oregon. The Oregon Small Business Fair is scheduled for Saturday, September 11, 2010, from 8:45 a.m. to 5:00 p.m. at the Oregon Convention Center, 777 NE Martin Luther King Jr. Blvd., Portland, Oregon. For exhibitor or other information, contact Linda.E.Repp at state.or.us. NOTE: The entire brochure with a complete listing of known exhibitors and all the free seminars during the day can now be accessed at: http://www.portlandonline.com/smallbusinessfair/index.cfm?c=42393 The Rogue Valley Business Resource Fair has been scheduled for Saturday, October 2, 2010 from 9:00 a.m. to 2:00 p.m. at RCC/SOU Higher Education Center, Medford, Oregon. For exhibitor or other information, contact ainoura.oussenbec at state.or.us. This is the eighth annual Rogue Valley Business Resource Fair, a FREE information event for small business owners and those thinking about becoming entrepreneurs. This is a special opportunity to get free consultations and attend seminars on topics critical to small businesses. Information booths will be staffed by representatives from banking, insurance and government as well as local trade organizations. Lots of seminars are offered on various topics, from Minimizing your taxes to Getting money for your business to Doing business on the Internet. For seminar information check the seminar schedule at the left. Everything the business owner will need to know to start or grow their business. The known exhibitor information and free seminar schedule can be accessed at: http://www.businessresourcefair.org/Page.asp?NavID=2 Mercy Corps Northwest Planned Classes (Call 503-896-5080 for Class Information): Help Get Your Business Plan Written - June 15 100 Ways to Promote Your Business ? June 16 (6-9pm) Social Media Marketing ? June 23 (6-9pm) Website Search Engine Optimization July 13 (6-9pm) Successful Selling July 20 (6-7:30pm) Social Media Marketing August 3 (6-9pm) Top 15 Legal Risks of Business August 26 (6-9pm) Oregon Small Business Development Centers - Workshops Visit the Oregon Small Business Development Center website to see what workshops are coming up in your area. The SBDCs offer seminars and workshops in many areas around the state. Pre-registration is required. Start by checking here: http://www.bizcenter.org/ SBA and Google Launch "Tools for Online Success" Partnership http://www.google.com/help/places/partners/sba/index.html U.S. Small Business Administration (SBA) and Google announced a new partnership and unveiled "Tools for Online Success," an array of online resources and training designed to help small business owners harness technology to grow their businesses. The site features tutorials, video testimonials, and tips from savvy small business people who have leveraged the web to become more efficient, more cost-effective, and more successful. Other SBA Resources: Winning Federal Contracts: http://www.sba.gov/fedcontractingtraining/ AND The Small Business Training Network, which is a virtual campus offering online courses, publications, and other forms of technical assistance. Courses are self-paced and take about 30 minutes to complete. A brief online registeration is required. http://www.sba.gov/training/index.html IRS Updates & News Releases: Recent Legislation Offers Special Tax Incentives for Small Businesses to Provide Health Care, Hire New Workers http://www.irs.gov/irs/article/0,,id=223909,00.html The Internal Revenue Service encourages small businesses to take advantage of tax-saving opportunities included in recently enacted federal legislation. A variety of business tax deductions and credits were created, extended and expanded by the American Recovery and Reinvestment Act of 2009 (ARRA), this year?s Hiring Incentives to Restore Employment (HIRE) Act and the Affordable Care Act. Because some of these changes are only available this year, eligible businesses only have a few months to take action and save on their taxes. See the full article for a rundown of some of the key provisions. IRS Offers Details on New Small Business Health Care Tax Credit http://www.irs.gov/newsroom/article/0,,id=223577,00.html The Internal Revenue Service today issued new guidance to make it easier for small businesses to determine whether they are eligible for the new health care tax credit under the Affordable Care Act and how large a credit they will receive. The guidance makes clear that small businesses receiving state health care tax credits may still qualify for the full federal tax credit. Additionally, the guidance allows small businesses to receive the credit not only for regular health insurance but also for add-on dental and vision coverage. Notice 2010-44 provides detailed guidelines, illustrated by more than a dozen examples, to help small employers determine whether they qualify for the credit and estimate the amount of the credit. The notice also requests public comment on issues that should be addressed in future guidance. Included in the Affordable Care Act approved by Congress in March and signed into law by the President, the small business health care tax credit, which is in effect this year, is designed to encourage small employers to offer health insurance coverage for the first time or maintain coverage they already have. In general, the credit is available to small employers that pay at least half the cost of single coverage for their employees in 2010. The credit is specifically targeted to help small businesses and tax-exempt organizations that primarily employ moderate- and lower-income workers. More information about the credit, including a step-by-step guide and answers to frequently asked questions, is available on the Affordable Care Act page. Form to Claim Payroll Tax Exemption for Hiring New Workers Now Available http://www.irs.gov/newsroom/article/0,,id=223606,00.html The Internal Revenue Service has issued the newly revised payroll tax form that most eligible employers can use to claim the special payroll tax exemption that applies to many new workers hired during 2010. Designed to encourage employers to hire and retain new workers, the payroll tax exemption and the related new hire retention credit were created by the Hiring Incentives to Restore Employment (HIRE) Act signed by President Obama on March 18. 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. The employee?s 6.2 percent share of Social Security tax and the employer and employee?s shares of Medicare tax still apply to all wages. In addition, for each qualified employee retained for at least a year whose wages did not significantly decrease in the second half of the year, businesses may claim a new hire retention credit of up to $1,000 per worker on their income tax return. Further details on both the tax credit and the payroll tax exemption can be found in a recently-expanded list of answers to frequently-asked questions about the new law now. Form 941, Employer?s QUARTERLY Federal Tax Return, revised for use beginning with the second calendar quarter of 2010, will be filed by most employers claiming the payroll tax exemption for wages paid to qualified employees. The HIRE Act does not allow employers to claim the exemption for wages paid in the first quarter but provides for a credit in the second quarter. The instructions for the new Form 941 explain how this credit for wages paid from March 19 through March 31 can be claimed on the second quarter return. IRS Accepting Applications for Low Income Taxpayer Clinic Grants http://www.irs.gov/newsroom/article/0,,id=224069,00.html The Internal Revenue Service has announced the opening of the 2011 Low Income Taxpayer Clinic (LITC) grant application process. Applications must be submitted no later than July 16, 2010. The LITC grant program is a federal program administered by the Office of the Taxpayer Advocate at the IRS. The LITC program serves individuals who have problems with the IRS and whose incomes do not exceed 250 percent of the Federal Poverty Guidelines. The LITC program also provides outreach and education to taxpayers who speak English as a second language (ESL). LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes and other issues for free or for a nominal fee. Many clinics provide multilingual information about taxpayer rights and responsibilities. Under the LITC grant program, the IRS awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand or maintain low income taxpayer clinics. Recent Articles from e-News for Small Businesses Income from fishing The Fishing Tax Center provides links to the most common topics in the fishing industry including recordkeeping guidelines for fishermen. Applying for an EIN requires identification of responsible party All applications for an Employer Identification Number must clearly identify the applicant?s true owner. New Headliner Volume 297 provides a detailed explanation of who is considered a responsible party when applying for an EIN. Should you be making estimated tax payments? Taxpayers with income that is not subject to withholding may have to make estimated tax payments four times a year. You generally have to make estimated tax payments if you expect to owe tax, including self-employment tax, of $1,000 or more when you file your return. Therapeutic Discovery Project Program This new program created by the Affordable Care Act will provide tax credits and grants to small firms that show significant potential to produce new and cost-saving therapies, support jobs and increase U.S. competitiveness. Companies may submit applications for certification June 21-July 21. Related links: Affordable Care Act Tax Provisions Notice 2010-45 Learn How IRS Audits All Kinds of Cash Intensive Businesses: http://www.irs.gov/businesses/small/article/0,,id=211049,00.html IRC Section 179 increase extended A qualifying taxpayer can choose to treat the cost of certain property as an expense instead of depreciating it over several years. Recent legislation extends the dates for expensing depreciable business assets. IR-2010-65 Interest Rates Remain the Same for the Third Quarter of 2010 Tax relief in disaster situations With the severe storms and flooding this spring some victims may qualify for tax relief that includes postponed filing dates and penalty waivers. Good planning can help small businesses recover from a disaster Audio presentations offer tips to stay in business after a major disaster: Continuity Planning and Other Tips to Stay in Business after a Major Disaster Insurance Coverage and Other Emergency Planning Tips to Help Your Business Survive a Major Disaster Recordkeeping and Reconstructing Business Records to Help Your Business Survive a Major Disaster Subscribe to e-News for Small Businesses If you would like to receive e-News for Small Businesses, please visit this link to subscribe: http://www.irs.gov/businesses/small/content/0,,id=154826,00.html Recommend e-News for Small Businesses If you already receive e-News for Small Businesses, you can share it with a business acquaintance, colleague or employee. Just forward this link to them to view a sample edition and subscribe. -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5253 bytes Desc: not available URL: From karen.park at state.or.us Mon Jun 14 12:55:19 2010 From: karen.park at state.or.us (Karen PARK) Date: Mon, 14 Jun 2010 12:55:19 -0700 Subject: [OSSSA218] Fwd: E-Verify presentation in Portland References: <9687ABA174F26649B8F916101422A5BF066A7652@FRS0010CP3MB02.ds.irsnet.gov> Message-ID: <4C1626B6.4CA4.0094.3@PERS.STATE.OR.US> FYI >>> "Marshall KayDel D" 6/14/2010 12:51 PM >>> N ote: I got the wrong date for this event in my Headliners and need to correct from July 7 (incorrect) to July 9 (correct). Please circulate to all who you think may be interested. Dear Professional: As you know, U.S. law requires companies to employ only individuals who may legally work in the United States ? either U.S. citizens, or foreign citizens who have the necessary authorization. U.S. Citizenship and Immigration Services (USCIS), in conjunction with the Social Security Administration, provides an Internet-based system that allows businesses to determine the eligibility of their employees to work in the United States. E-Verify is fast, free and easy to use ? and it?s the best way employers can ensure a legal workforce. The number of employers using E-Verify is increasing rapidly each month as companies learn the advantages of using the system. However, there are still many misconceptions about E-Verify - its use, reliability, and a company?s/organization?s responsibilities when using the system. On July 9th USCIS will host a presentation on E-Verify in Portland conducted by a knowledgeable staff person from the E-Verify office in Washington, D.C. The presentation is a great opportunity to learn and ask questions from someone who works with employers and organizations throughout the U.S. demonstrating E-Verify. The presentation will be held on July 9th from 1 pm to 3:30 pm in the auditorium of the federal building at 911 N.E.9th (on the corner of N.E. Hoyt and 9th adjacent to the Bonneville Power Administration Bldg.). Parking is available in several nearby lots and there is a light rail stop at the building. If you would like to find out more about E-Verify prior to the presentation you can visit our website at www.uscis.gov ( http://www.uscis.gov/ ) and click on E-Verify on the right side of the home page. While an RSVP is NOT required we would appreciate knowing how many people are planning on attending. Simply send an email to me at ed.sale at dhs.gov. If you have any questions please feel free to contact me at 503-326-2807. Please forward this email to anyone who you believe might be interested. We hope to see you at the presentation. Thanks Ed Ed Sale Community Relations Officer Portland Field Office U.S. Citizenship and Immigration Services (USCIS) 511 N.W. Broadway Portland, OR 97209 503-326-2807 ed.sale at dhs.gov -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- An embedded and charset-unspecified text was scrubbed... Name: Ed Sale (ed.sale at dhs.gov).vcf URL: