[OSSSA218] OSSSA 218 E-Updates

Mon Nov 8 16:14:35 PST 2010

Good afternoon,

Please check out the training opportunities and miscellaneous IRS & SSA News below.

Education Opportunities
Starting Off Right: What New 501(c)(3) Organizations Need to Know - Nov 18, 2010 
IRS Recordkeeping - December 1, 2010
Tax Talk Today - 2010 Individual Tax Law Update: Changes in a Complex and Uncertain Time - January 11, 2011
Informational

Social Security Update - October 2010 
IRS Exempt Organization Update - October 29, 2010

Starting Off Right: What New 501(c)(3) Organizations Need to Know 
This free webinar is a fast-paced overview by two IRS Exempt Organizations tax veterans on what new tax-exempts need to do (and what they will want to avoid) to follow IRS rules and keep their tax status in good standing in years to come. This 45-minute session will be held Nov. 18 at 2 p.m. EST. If you are a newly formed 501(c)(3) organization or an organization that wants a refresher, register today and start off right.  

Presented by the Internal Revenue Service 
Recordkeeping
Date: December 1, 2010
Cost: FREE
Location: The convenience of your home or office

This IRS phone forum is for:
·        Tax professionals
Attorneys 
Payroll professionals 
Industry partners 
Small businesses 

Learn about:

Necessity of books and records  
Definition of books and records 
Specific types of records needed 
Maintenance of books and records 
Basic examination procedures 
IRS examination expectations 

Earn Certificate of Completion/CPE credit 

Enrolled agents receive one CPE credit for a minimum 50-minute participation from the start of the forum. 
Tax professionals may receive a Certificate of Completion that can be used to request a Continuing Professional Education credit if the phone forum meets your organization’s or state’s CPE requirements. 
To receive credit, register individually and use your PIN. 
Call in using your individual phone line so your attendance can be verified 
Look for your Certificate of Completion by e-mail approximately one week after the forum. If you have met all requirements, you will receive your certificate automatically; there’s no need to follow up. 
If you and others in your office do not require a certificate, please have only one person register on the group’s behalf and use a speaker phone to dial in. This will maximize the number of lines available for other participants and help reduce costs. 

Sign up now for the event of your choice

Select the time that works best for you 
Note: Time zones shown are Standard (or Daylight Saving) time. 

December 1, 2010
CONFERENCE ACCESS CODEEASTERNCENTRALMOUNTAINPACIFIC
10860410 a.m.9 a.m.8 a.m.7 a.m.
8866461 p.m.Noon11 a.m.10 a.m.
1166004 p.m.3 p.m.2 p.m.1 p.m.

Register at: www.attevent.com/. Reservations are limited, so register early. 
You will receive a personal identification number to join the conference. 
If you have never registered with AT&T for a prior phone forum, you will first need to click on create a profile. 
If you require special accommodations (for example, Braille, large print or interpreter services) please contact Brian Finn at: nationalphoneforum at irs.gov/.    
We will e-mail presentation materials the day before the forum. If you do not receive this e-mail by noon the day before the event, please e-mail us at: nationalphoneforum at irs.gov to request the materials. 

Dial in on December 1, 2010

Toll free:   1-800-683-4564  ** NOTE: DIFFERENT CALL IN PHONE NUMBER **
Toll:           1-913-312-2904  ** NOTE: PHONE NUMBER CHANGE **

Dial in at least five to ten minutes before the scheduled time. Those who are first to arrive will be assured participation; when all lines are busy, you will be unable to join the session. 
Enter your access code, then the pound (#) sign. 
Enter your PIN, then the pound (#) sign. 
The participant’s line will be placed on hold until the conference begins. 

A question and answer period be included during the presentation. However, due to the public nature of the call, we will not be able to address specific client issues. 

Have questions about the event or problems registering? 
E-mail us at: nationalphoneforum at irs.gov/.

Archived recordings of this event and others can be found on our IRS Video Portal.  Please be aware that this event will not be immediately available, but will be posted as soon as the files are available.

Can't see this email? Click here to view as a webpage.

Tax Talk Today Viewers,
Don’t miss the first in the 8-program webcast series, January 11, 2011 titled:
2010 Individual Tax Law Update: Changes in a Complex and Uncertain Time
HEAR from IRS officials, including David R. Williams, the newly appointed lead of the Return Preparer Office inside the IRS, and notable tax industry panelists listed below.
EARN CPE credits for watching the program live, archived or listening to the podcast. Purchase credits now
Please forward this email on to your colleagues who would be interested.
SUBMIT questions in advance of and during
the program. 

Take advantage of this opportunity to hear from and interact with IRS experts and tax professionals, like yourselves, and earn CPE Credits. 

The January webcast panelists include:
David R. Williams, the newly appointed lead of Return Preparer Office for the Internal Revenue Service (IRS); 
David Mellem, EA, Partner, Ashwaubenon Tax Professionals, 
Green Bay, WI; 
Dave Windish, Esq., LL.M. (Tax) and Technical Tax Consultant to Tax Analysts and Life Events Editor at Tax.com; 
G. Michelle Ferreira, Esq., Shareholder, Greenberg Traurig LLP, 
San Francisco, CA; 
IRS Forms and Publication Division panelist (invited), and 
Tax Talk Today’s Les Witmer, a communications consultant and 23-year veteran of the IRS, will moderate.

CPE Pre-Season offer
Save $60 on 15-Credit package by purchasing today! Offer expires 12/31/10.
Don't wait. Subscribe now.
Collaborating with Tax Talk Today on content are two of the most highly respected sources of credible and reliable information in the tax industry, the NAEA (National Association of Enrolled Agents); and Tax Analysts and Tax.com.
View the 2011 Program Schedule

Tax Talk Today® – The Tax Show for the Tax Pro is produced by Tax Talk Today, Inc. 
Copyright © 2010 Tax Talk Today, Inc. All Rights Reserved. 
The distinctive Tax Talk Today logo is a U.S. registered service mark of Tax Talk Today, Inc. 
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October 2010
Previous Issues
In This Issue:
Turning 65? Apply Online for Medicare
New Rules Put Disability Applications on the Fast Track
Website Serves Wounded Warriors
New Teleservice Center in Tennessee
Coming in 2011: New Celebrity Spokesman and Great New Ads Turning 65? Apply Online for Medicare
Baby boomers approaching age 65 need to keep Medicare eligibility in mind.
People already receiving Social Security retirement benefits are automatically enrolled in Medicare at 65.  But as many older workers delay their retirement beyond age 65, they’ll need to apply for Medicare to ensure they’re covered. To learn about the Medicare program, visit www.Medicare.gov.  
Applying online for Medicare is fast and easy – it takes as little as 10 minutes! Going online means there’s no need for an appointment or a trip to a local Social Security office. 
To apply online for Medicare, visit www.socialsecurity.gov/medicareonly.
New Rules Put Disability Applications on the Fast Track
In October, Social Security published new rules that will further reduce the time it takes to decide applications for disability benefits from people with the most severe disabilities.  These new rules, which take effect November 12, will help the agency process all cases more efficiently as they will give medical and psychological consultants more time to work on complex cases where their expertise is most needed.
Learn more by visiting www.socialsecurity.gov/pressoffice/pr/fast-track-disability-process-pr.htm.
Read the final rules, 20 CFR Parts 404 and 416, in the Federal Register at www.regulations.gov
(Back to Top)
Website Serves Wounded Warriors
On November 11, we honor our Nation’s veterans for their service to America. What better time than now to tell your clients about the many benefits and the wealth of information Social Security has available for veterans and military personnel?
In September, the agency published final rules about the Heroes Earnings Assistance and Relief Tax (HEART) Act. The HEART Act does the following:
Treats most cash military compensation as earned income for SSI purposes, which generally provides a higher benefit to the service member as a result of the SSI program's more favorable consideration of earned income; 
Excludes certain State annuity payments to disabled, blind, or aged veterans from countable income and resources used to determine SSI eligibility; and 
Excludes any cash or in-kind payments provided by AmeriCorps State and National and AmeriCorps National Civilian Community Corps from countable income. 
Social Security makes it easy to get information about benefits for wounded warriors. The place to go is www.socialsecurity.gov/woundedwarriors.
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New Teleservice Center in Tennessee
This week, Michael J. Astrue, Commissioner of Social Security, joined Congressman John Tanner and local officials at a groundbreaking ceremony for the agency’s newest teleservice center in Jackson, Tenn. — the first call center opened by Social Security in more than a decade. When completed, it will create almost 200 new jobs for residents in the Jackson area.
“The new Jackson call center will help us further improve service to the millions of Americans who call our toll-free number,” Commissioner Astrue said.
Social Security is working closely with the General Services Administration to speed the process for building the new facility. The Jackson call center is expected to open by late 2011. For more information about our toll-free 800 number services, go to www.socialsecurity.gov/pgm/services.htm.
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Coming in 2011: New Celebrity Spokesman and Great New Ads 
We are pleased to announce George Takei is teaming up with Patty Duke for a series of new public service announcements promoting Social Security’s website and online services.
Look for these super spots in 2011.  Until then, tell your clients to boldly go where many have gone before: www.socialsecurity.gov

Subscribe to Social Security Update today and you'll always be in the know when it comes to Social Security news. All we need is your e-mail address. 
Subscribe here.
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Privacy Policy | Website Policies & Other Important Information | Site Map 

EO Update October 29,2010 

Useful Links: 
IRS.gov 
Charities and Nonprofits 
Homepage 
EO FAQs 
EO Forms and Publications 
EO Newsletter 
Life Cycle 

Upcoming Events: 
EO Calendar of Events 

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

Issue Number:    2010-25 
Inside This Issue 
Filing Relief in Disaster Areas 
IRS Seeks Applicants for TE/GE Advisory Committee 
Small Business Health Care Tax Credit FAQs 
Revised Publication 557 Now Available 
Register Now for Phoenix Workshops for Small and Mid-Size 501(c)(3) Organizations (December 7 - 9) 
Medical Resident FICA Refund Program 
Form W-2: Reporting of Health Care Coverage Optional for 2011 
IRS Reminds Tax Preparers to Renew PTIN 

  1.  Filing Relief in Disaster Areas 

For most organizations, the one-time filing relief program for small tax-exempt organizations that failed to file for three consecutive years expired on October 15.  However, eligible small organizations that are located in a Presidentially declared disaster area have additional time to participate in the one-time filing relief program and avoid revocation.  
The IRS frequently postpones filing deadlines for individuals, tax-exempt organizations and other entities in declared disaster areas. For example, the IRS has postponed the due dates for numerous filings by organizations and individuals in designated counties in North Carolina affected by the September 27, 2010 storms and flooding until November 26, 2010.  This postponement of the due date also applies to Forms 990-N and 990-EZ filings made under the one-time relief program. 
For information on the latest disaster declarations and the ending date of the postponement period for each, see IRS.gov. 
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  2.  IRS Seeks Applicants for TE/GE Advisory Committee 

The IRS is seeking applications for vacancies on the Advisory Committee on Tax-Exempt and Government Entities (ACT). The ACT provides the IRS with regular input from representatives of the TE/GE community on IRS policies and procedures. Vacancies are currently available for representatives from the following customer segments:  
Exempt organizations (2) 
Employee Plans (2) 
Tax Exempt Bonds (1) 
Indian Tribal Governments (2) 
Federal, State, and Local Governments (3) 
A notice published in the October 28 Federal Register contains more information about the ACT and the application process. 
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  3.  Small Business Health Care Tax Credit FAQs 

The IRS has posted additional FAQs on how eligible small business and exempt organizations can claim the Small Business Health Care Tax Credit.  
A tax-exempt employer described in Code section 501(c) that is exempt from tax under Code section 501(a) claims the refundable credit by filing a Form 990-T with an attached Form 8941 showing the calculation of the claimed credit. A tax-exempt employer is not eligible to claim the credit unless it is an organization described in Code section 501(c) that is exempt from tax under Code section 501(a). 
For more information on the Small Business Health Care Credit and FAQs visit IRS.gov. 
Back to Top 

  4.  Revised Publication 557 Now Available 

An updated Publication 557, Tax-Exempt Status for Your Organization, is now available. 
Back to Top 

  5.  Register Now for Phoenix Workshops for Small and Mid-Size Exempt Organizations (December 7- 9) 

Don't miss out on the last Exempt Organizations workshops of 2010!  On December 7-9, the IRS will present our popular workshops for Small and Mid-Sized 501(c)(3) Organizations in Phoenix, AZ in collaboration with the Lodestar Center for Philanthropy and Nonprofit Innovation at Arizona State University. 
Each one-day workshop, presented by experienced Exempt Organizations specialists, will explain what 501(c)(3) organizations must do to keep their tax-exempt status and comply with tax obligations. The workshop is designed for administrators or volunteers who are responsible for an organization's tax compliance as well as those interested in careers in the nonprofit sector. 
Go to our Calendar of Events for additional information and to register.  
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  6.  Medical Resident FICA Refund Program 

In March 2010, the IRS announced that it would honor medical resident FICA claims based on the student exception for tax periods ending before April 1, 2005, when new regulations went into effect. The IRS has recently posted additional FAQs to clarify whether a resident, former resident or employer filed a timely claim and may be eligible for a refund under the program. 
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  7.  Form W-2: Reporting of Health Care Coverage Optional for 2011 

Notice 2010-69 provides that reporting the cost of coverage under an employer-sponsored group health plan on Form W-2, Wage and Tax Statement, will not be mandatory for Forms W-2 issued for 2011.  The IRS has determined that this relief is necessary to provide employers the time they need to make changes to their payroll systems or procedures in preparation for compliance with the new reporting requirement. The IRS will publish guidance on the new requirement. 
The IRS also announced the release of the draft Form W-2 for 2011. 
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  8.  IRS Reminds Tax Preparers to Renew PTIN 

The Internal Revenue Service announced that it has begun notifying about 1 million tax return preparers to remind them that they must renew their Preparer Tax Identification Numbers (PTIN) if they are still paid preparers. Use of the PTIN will be required on all federal returns prepared by paid tax return preparers starting January 1. 
Tax return preparers can register immediately using a new PTIN sign-up system available through www.IRS.gov/taxpros. Preparers will need to create an account, complete the PTIN application and pay a $64.25 fee before getting their PTINs. 
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If you have a technical or procedural question relating to Exempt Organizations, visit the Charities and Nonprofits homepage on the IRS.gov Web site. 
If you have a specific question about exempt organizations, call EO Customer Account Services at 1-877-829-5500. 
Subscribe to EO Update. 
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Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535 · 800-439-1420 

e-News for Tax Professionals Oct. 29, 2010 

Useful Links: 
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Upcoming Events 
Seminars, Workshops, Conferences, and Other Practitioner Activities By State: 
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Back to top Issue Number:  2010-45 
Inside This Issue 

IRS Notifying Return Preparers on PTIN Renewals 
IRS Commissioner Doug Shulman's Keynote Speech to the AICPA Fall Tax Meeting 
IRS Seeks Applications for Advisory Committee for the Tax Exempt and Government Entities Division 
Reminder: Tanning Tax Due Nov. 1 
Technical Guidance 
FY 2011 SB/SE Tax Professionals Survey Begins Nov. 3 

1.  IRS Notifying Return Preparers on PTIN Renewals 

The IRS began notifying about 1 million tax return preparers to remind them that they must renew their Preparer Tax Identification Numbers (PTIN) if they are still paid preparers. Use of the PTIN will be required on all federal returns prepared by paid tax return preparers starting Jan. 1. See IR-2010-106 for more. 
Also check out: 
Newly archived webinar demonstrating PTIN sign up. 
Brief Youtube overview. 
Or follow us on www.twitter.com/irstaxpros 
Back to top 

2.  IRS Commissioner Doug Shulman's Keynote Speech to the AICPA Fall Tax Meeting 

In his keynote remarks, Commissioner Shulman describes the paid tax return preparer initiative among other things. 
Back to top 

3.  IRS Seeks Applications for Advisory Committee for the Tax Exempt and Government Entities Division 

The IRS seeks applications for vacancies on the Advisory Committee on Tax Exempt and Government Entities (ACT). See IR-2010-109 for more.  
Back to top 

4.  Reminder: Tanning Tax Due Nov. 1 

For businesses that provide tanning services, the first payment of the new 10-percent tanning tax is due Monday, Nov. 1. The payment is made along with Form 720, Quarterly Federal Excise Tax Return. The tax went into effect on July 1. Providers of indoor tanning services collect the tax at the time the purchaser pays for the tanning services.  The provider then pays these amounts to the government, quarterly, along with IRS Form 720. For details, see these questions and answers. 
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5.  Technical Guidance 

Revenue Procedure 2010-41: (1) describes the procedures foreign persons and U.S. citizens without a social security number due to conscientious religious objection must follow to obtain a preparer tax identification number (PTIN) and (2) provides temporary relief during the 2011 filing season for these individuals who experience delay in obtaining PTINs. 
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6.  FY 2011 SB/SE Tax Professionals Survey Begins Nov. 3 

The IRS will begin conducting its annual telephone survey of tax professionals starting Nov. 3 and running through January, 2011. Completing the survey is strictly voluntary, and all individual responses will remain anonymous to the IRS. The interviewers from PMR will not ask for any personal or financial information, including Social Security or Employer Identification Numbers, or banking, or credit card information.  
Back to top 

Thank you for subscribing to e-News for Tax Professionals an IRS e-mail service. 
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Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535 · 800-439-1420 
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