From karen.park at state.or.us Tue May 3 03:44:02 2011 From: karen.park at state.or.us (Karen PARK) Date: Tue, 03 May 2011 03:44:02 -0700 Subject: [OSSSA218] Annual OSSSA/SSA/IRS Training Seminar Message-ID: <4DBF7A020200009400099040@PPN007.a4590.pers.state.or.us> Good morning, Please use the following link to give your input on what you would like discussed at the upcoming OSSSA/SSA/IRS training. You're input is important and I would appreciate if you could respond no later than May 16. http://www.surveymonkey.com/s/HVGCTSP Please note I will be out of the office May 3, 2011. I'm hoping to check my e-mails periodically. If you have any IRS or SSA questions you may also contact the following. IRS Lori Stieber lori.a.stieber at irs.gov SSA Tim Beard tim.beard at ssa.gov 203 615-2125 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. From karen.park at state.or.us Thu May 5 12:19:52 2011 From: karen.park at state.or.us (Karen PARK) Date: Thu, 05 May 2011 12:19:52 -0700 Subject: [OSSSA218] Week of May 9 outage Message-ID: <4DC295E90200009400099550@PPN007.a4590.pers.state.or.us> Good morning, I am out of the office this week and will be out of the office next week on vacation. I'm planning to check on my e-mails when I can. If you have issues with IRS Lori Stieber Lori.a.stieber at irs.gov SSA Tim Beard tim.beard at ssa.gov 206 615-2125 OSSSA Send an e-mail with a copy to Pamella Johnson - pamella.johnson at state.or.us Please copy Pamella Johnson, pamella.johnson at state.or.us She is cross training with me and this exposure of your questions. Thanks ..... Karen Park State Social Security Coordinator Oregon PERS 503 603-7633 karen.park at state.or.us SL2 From karen.park at state.or.us Mon May 9 14:02:27 2011 From: karen.park at state.or.us (Karen PARK) Date: Mon, 09 May 2011 14:02:27 -0700 Subject: [OSSSA218] Fwd: FW: AGA Today(www.agacgfm.org/publications/agatoday/050911/index.aspx) Message-ID: <4DC7F3F40200009400099C37@PPN007.a4590.pers.state.or.us> FYI Karen Park State Social Security Coordinator Oregon PERS 503 603-7633 karen.park at state.or.us SL2 -------------- next part -------------- An embedded message was scrubbed... From: "DeVore, Vandee" Subject: FW: AGA Today (www.agacgfm.org/publications/agatoday/050911/index.aspx) Date: Mon, 9 May 2011 15:14:28 -0500 Size: 73230 URL: From karen.park at state.or.us Mon May 16 10:20:54 2011 From: karen.park at state.or.us (Karen PARK) Date: Mon, 16 May 2011 10:20:54 -0700 Subject: [OSSSA218] e-News for Tax Professionals Issue 2011-18 In-Reply-To: <1C4E3851750B994C9A0D334FE76D87260D9169F3@FRS0010CP3MB02.ds.irsnet.gov> References: <1C4E3851750B994C9A0D334FE76D87260D9169F3@FRS0010CP3MB02.ds.irsnet.gov> Message-ID: <4DD0FA72.4CA4.0094.3@PERS.STATE.OR.US> Thanks Lori....... FYI From: e-News for Tax Professionals [mailto:irs at service.govdelivery.com] Sent: Friday, May 13, 2011 11:36 AM To: Stieber Lori A Subject: e-News for Tax Professionals Issue 2011-18 Having trouble viewing this email? View it as a Web page ( http://content.govdelivery.com/bulletins/gd/USIRS-74d10 ). ( http://api.addthis.com/oexchange/0.8/offer?url=http://content.govdelivery.com/bulletins/gd/USIRS-74d10&username=govdprod&title=e-News%20for%20Tax%20Professionals%20Issue%202011-18&pubid=@GovDelivery ) e-News for Tax ProfessionalsMay 13, 2011 Useful Links: IRS.gov ( http://www.irs.gov/ ) Tax Professionals Home ( http://www.irs.gov/taxpros/index.html ) Forms & Publications ( http://www.irs.gov/formspubs/index.html ) Stakeholders Partners' Headliners ( http://www.irs.gov/businesses/small/article/0,,id=102669,00.html ) Key Messages ( http://www.irs.gov/taxpros/article/0,,id=184145,00.html ) IMRS ( http://www.irs.gov/businesses/small/article/0,,id=158507,00.html ) Tax Hints ( http://www.irs.gov/taxpros/article/0,,id=176934,00.html ) Tax Talk Today ( http://www.taxtalktoday.tv/ ) Disaster Relief ( http://www.irs.gov/newsroom/article/0,,id=108362,00.html ) Draft Tax Forms ( http://www.irs.gov/taxpros/lists/0,,id=97782,00.html ) Internal Revenue Bulletins ( http://www.irs.gov/irb/ )Upcoming EventsSeminars, Workshops, Conferences, and Other Practitioner Activities By State: Nationwide ( http://www.irs.gov/businesses/small/article/0,,id=158856,00.html ) Alabama ( http://www.irs.gov/businesses/small/article/0,,id=127879,00.html ) Alaska ( http://www.irs.gov/businesses/small/article/0,,id=127878,00.html ) Arizona ( http://www.irs.gov/businesses/small/article/0,,id=127875,00.html ) Arkansas ( http://www.irs.gov/businesses/small/article/0,,id=127877,00.html ) California ( http://www.irs.gov/businesses/small/article/0,,id=127814,00.html ) Colorado ( http://www.irs.gov/businesses/small/article/0,,id=127874,00.html ) Connecticut ( http://www.irs.gov/businesses/small/article/0,,id=127872,00.html ) Delaware ( http://www.irs.gov/businesses/small/article/0,,id=127870,00.html ) District of Columbia ( http://www.irs.gov/businesses/small/article/0,,id=127842,00.html ) Florida ( http://www.irs.gov/businesses/small/article/0,,id=127816,00.html ) Georgia ( http://www.irs.gov/businesses/small/article/0,,id=127825,00.html ) Hawaii ( http://www.irs.gov/businesses/small/article/0,,id=127823,00.html ) Idaho ( http://www.irs.gov/businesses/small/article/0,,id=127822,00.html ) Illinois ( http://www.irs.gov/businesses/small/article/0,,id=127820,00.html ) Indiana ( http://www.irs.gov/businesses/small/article/0,,id=127843,00.html ) Iowa ( http://www.irs.gov/businesses/small/article/0,,id=127818,00.html ) Kansas ( http://www.irs.gov/businesses/small/article/0,,id=127817,00.html ) Kentucky ( http://www.irs.gov/businesses/small/article/0,,id=127815,00.html ) Louisiana ( http://www.irs.gov/businesses/small/article/0,,id=127840,00.html ) Maine ( http://www.irs.gov/businesses/small/article/0,,id=127844,00.html ) Maryland ( http://www.irs.gov/businesses/small/article/0,,id=127827,00.html ) Massachusetts ( http://www.irs.gov/businesses/small/article/0,,id=127831,00.html ) Michigan ( http://www.irs.gov/businesses/small/article/0,,id=127832,00.html ) Minnesota ( http://www.irs.gov/businesses/small/article/0,,id=127869,00.html ) Mississippi ( http://www.irs.gov/businesses/small/article/0,,id=127848,00.html ) Missouri ( http://www.irs.gov/businesses/small/article/0,,id=127804,00.html ) Montana ( http://www.irs.gov/businesses/small/article/0,,id=127849,00.html ) Nebraska ( http://www.irs.gov/businesses/small/article/0,,id=127859,00.html ) Nevada ( http://www.irs.gov/businesses/small/article/0,,id=127851,00.html ) New Hampshire ( http://www.irs.gov/businesses/small/article/0,,id=127847,00.html ) New Jersey ( http://www.irs.gov/businesses/small/article/0,,id=127834,00.html ) New Mexico ( http://www.irs.gov/businesses/small/article/0,,id=127846,00.html ) New York ( http://www.irs.gov/businesses/small/article/0,,id=127837,00.html ) North Carolina ( http://www.irs.gov/businesses/small/article/0,,id=127838,00.html ) North Dakota ( http://www.irs.gov/businesses/small/article/0,,id=127830,00.html ) Ohio ( http://www.irs.gov/businesses/small/article/0,,id=127853,00.html ) Oklahoma ( http://www.irs.gov/businesses/small/article/0,,id=127854,00.html ) Oregon ( http://www.irs.gov/businesses/small/article/0,,id=127855,00.html ) Pennsylvania ( http://www.irs.gov/businesses/small/article/0,,id=127856,00.html ) Rhode Island ( http://www.irs.gov/businesses/small/article/0,,id=127857,00.html ) South Carolina ( http://www.irs.gov/businesses/small/article/0,,id=127839,00.html ) South Dakota ( http://www.irs.gov/businesses/small/article/0,,id=127868,00.html ) Tennessee ( http://www.irs.gov/businesses/small/article/0,,id=127803,00.html ) Texas ( http://www.irs.gov/businesses/small/article/0,,id=127866,00.html ) Utah ( http://www.irs.gov/businesses/small/article/0,,id=127864,00.html ) Vermont ( http://www.irs.gov/businesses/small/article/0,,id=127863,00.html ) Virginia ( http://www.irs.gov/businesses/small/article/0,,id=127805,00.html ) Washington ( http://www.irs.gov/businesses/small/article/0,,id=127862,00.html ) West Virginia ( http://www.irs.gov/businesses/small/article/0,,id=127858,00.html ) Wisconsin ( http://www.irs.gov/businesses/small/article/0,,id=127852,00.html ) Wyoming ( http://www.irs.gov/businesses/small/article/0,,id=127802,00.html ) Back to top ( #top )Issue Number: 2011-18Inside This Issue The IRS Promotes the Tax Forums ( #First ) National Webinars for Practitioners ( #Second ) Retirement News for Employers ( #Third ) Additional counties in Alabama, Arkansas, Mississippi, Missouri, North Carolina, and Tennessee added to FEMA disaster areas ( #Fourth ) Affordable Care Act Tax Provisions ( #Fifth ) Live webinar: The Examination Process for Employment Tax Returns ( #Sixth ) 1. The IRS Promotes the Tax Forums The IRS encourages tax professionals to attend a tax forum this summer. For more information about the tax forums check out this new YouTube video ( http://www.youtube.com/watch?v=Pw56iGSvjmg ). Watch this and other videos on the IRS?s YouTube Channel ( http://www.youtube.com/irsvideos ) Back to top ( #top )2. National Webinars for Practitioners The IRS is offering free webinars ( http://www.irs.gov/businesses/small/article/0,,id=158856,00.html ) on May 18 ? Small Business Advantage: Put Our Knowledge to Work for You and on June 22 ? The Examination Process for Employment Tax Returns. Back to top ( #top )3. Retirement News for Employers The IRS has a free, electronic newsletter, Retirement News for Employers ( http://www.irs.gov/retirement/article/0,,id=122823,00.html ), to help small business owners operate their retirement plans correctly. It contains plain-language articles on common retirement plans such as SEP, SIMPLE IRA, 401(k) and 403(b) plans. Back to top ( #top )4. Additional counties in Alabama, Arkansas, Mississippi, Missouri, North Carolina, and Tennessee added to FEMA disaster areas FEMA has added multiple counties to the recently declared Alabama ( http://www.irs.gov/newsroom/article/0,,id=238958,00.html ), Arkansas ( http://www.irs.gov/newsroom/article/0,,id=239018,00.html ), Mississippi ( http://www.irs.gov/newsroom/article/0,,id=238993,00.html ), Missouri ( http://www.irs.gov/irs/article/0,,id=239289,00.html ), North Carolina ( http://www.irs.gov/newsroom/article/0,,id=238682,00.html ) and Tennessee ( http://www.irs.gov/newsroom/article/0,,id=239283,00.html ) disaster areas. Back to top ( #top )5. Affordable Care Act Tax Provisions The Affordable Care Act contains some tax provisions ( http://www.irs.gov/newsroom/article/0,,id=220809,00.html ) that take effect this year and more that will be implemented during the next several years. Back to top ( #top )6. IRS Live webinar: The Examination Process for Employment Tax Returns The June 22 IRS Live broadcast ( http://www.irs.gov/businesses/small/article/0,,id=239163,00.html ) will cover the employment tax examination process, taxpayer and appeal rights, settlement agreements and payment options. Back to top ( #top ) Thank you for subscribing to e-News for Tax Professionals an IRS e-mail service. If you have a specific concern about your client's tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the mailing list e-News for Tax Professionals. Please Do Not Reply To This Message To subscribe to or unsubscribe from another list, please go to the e-News Subscriptions ( http://www.irs.gov/newsroom/content/0,,id=103381,00.html ) page on the IRS Web site. ( http://api.addthis.com/oexchange/0.8/offer?url=http://content.govdelivery.com/bulletins/gd/USIRS-74d10&username=govdprod&title=e-News%20for%20Tax%20Professionals%20Issue%202011-18&pubid=@GovDelivery ) Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page ( https://public.govdelivery.com/accounts/USIRS/subscriber/new?preferences=true ). You will need to use your email 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 the Internal Revenue Service (IRS) ( http://www.irs.gov/ ). This email was sent to lori.a.stieber at irs.gov by: Internal Revenue Service (IRS) ? Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ( http://www.govdelivery.com/portals/powered-by ) 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... 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Name: IMAGE.GIF Type: image/gif Size: 5253 bytes Desc: CompuServe GIF graphic URL: From karen.park at state.or.us Tue May 17 06:28:10 2011 From: karen.park at state.or.us (Karen PARK) Date: Tue, 17 May 2011 06:28:10 -0700 Subject: [OSSSA218] Fwd: Webinar Tuesday on Small Business Advantage In-Reply-To: <9687ABA174F26649B8F916101422A5BF08CFA18B@FRS0010CP3MB02.ds.irsnet.gov> References: <9687ABA174F26649B8F916101422A5BF08CFA18B@FRS0010CP3MB02.ds.irsnet.gov> Message-ID: <4DD21579.4CA4.0094.3@PERS.STATE.OR.US> 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" 5/16/2011 4:35 PM >>> Internal Revenue Service Webinar for Small Businesses Small Business Advantage: Put Our Knowledge to Work for You Presented by the Internal Revenue Service Date: May 18, 2011 This FREE webinar is for: ? Small business owners ? Self-employed persons ? Independent contractors ? Tax practitioners ? Please note: CPE credit is not available for attending this webinar. Learn about: ? The new IRS brand for small business resources ? Discover multiple resources to help small businesses thrive ? What are the benefits of using Small Business Advantage? ? Find out about opportunities available now for small businesses Register & Attend ? Click on the link to register for the session http://www.visualwebcaster.com/IRS/77699/event.asp?id=77699 EASTERNCENTRALMOUNTAINPACIFIC 2 p.m.1 p.m.Noon11 a.m. . Information ? Visit www.IRS.gov and search Webinars for information about other events. ? If you experience difficulty viewing the event, please use the email option on the event page or call 866-956-4770. ? This event will be archived on the IRS Video Portal for later viewing approximately two weeks after the date of the event. Sponsored by: IRS Small Business/Self Employed Division KayDel Marshall Senior Stakeholder Liaison Small Business & Self-Employed C/L/D 100 S.W. Main Street, Suite 1200 Portland, Oregon 97204 ID#1000843166 503-415-7141/503-473-3694 Got Tax Questions? Watch Videos & Get Answers on the IRS Video Portal http://www.irsvideos.gov/ Connect with the IRS through YouTube, Twitter and other social media channels to spread the word about important tax information. -------------- 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: 1447 bytes Desc: not available URL: From karen.park at state.or.us Wed May 18 06:56:46 2011 From: karen.park at state.or.us (Karen PARK) Date: Wed, 18 May 2011 06:56:46 -0700 Subject: [OSSSA218] Annual OSSSA/SSA/IRS Training Seminar Message-ID: <4DD36DAC.4CA4.0094.3@PERS.STATE.OR.US> Good morning, At the beginning of the month you received an e-mail about the upcoming seminar. The survey has been adjusted to include a choice of dates, as it came to our attention the end of June is when many of you are working on your year end accounting. Please use the following link to give your input on the dates best for you and what you would like discussed at the upcoming OSSSA/SSA/IRS training. You're input is important and I would appreciate your response by Monday May 23rd. I know the time frame for answering is short but we need to make a quick decision. http://www.surveymonkey.com/s/WXP96PJ 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: From karen.park at state.or.us Wed May 18 11:19:40 2011 From: karen.park at state.or.us (Karen PARK) Date: Wed, 18 May 2011 11:19:40 -0700 Subject: [OSSSA218] Annual OSSSA/SSA/IRS Training Seminar Message-ID: <4DD3AB49.4CA4.0094.3@PERS.STATE.OR.US> Hello again, FYI - the seminar will be held at the BPA/GSA Building in Portland near the Lloyd Center. Good morning, At the beginning of the month you received an e-mail about the upcoming seminar. The survey has been adjusted to include a choice of dates, as it came to our attention the end of June is when many of you are working on your year end accounting. Please use the following link to give your input on the dates best for you and what you would like discussed at the upcoming OSSSA/SSA/IRS training. You're input is important and I would appreciate your response by Monday May 23rd. I know the time frame for answering is short but we need to make a quick decision. http://www.surveymonkey.com/s/WXP96PJ 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: From karen.park at state.or.us Wed May 18 11:58:31 2011 From: karen.park at state.or.us (Karen PARK) Date: Wed, 18 May 2011 11:58:31 -0700 Subject: [OSSSA218] FWD: IRS Webinar In-Reply-To: References: Message-ID: <4DD3B45D.4CA4.0094.3@PERS.STATE.OR.US> Thanks Tim 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. >>> "Beard, Tim" 5/18/2011 11:52 AM >>> You may wish to share with public employers, the opportunity to attend an upcoming IRS webinar on the employment tax exam process. This June 22 event will cover various aspects of what occurs when IRS reviews an entity?s employment tax returns. While the webinar is being presented by the IRS staff who deal with small and medium size businesses, much of what will be discussed is applicable to public entities. Details on the webinar can be found at http://www.irs.gov/businesses/small/article/0,,id=239163,00.html. Tim Beard Employer Services Liaison Officer Social Security Administration Seattle, WA 206 615-2125 -------------- next part -------------- An HTML attachment was scrubbed... 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Name: IMAGE.GIF Type: image/gif Size: 5253 bytes Desc: CompuServe GIF graphic URL: From karen.park at state.or.us Thu May 19 06:59:30 2011 From: karen.park at state.or.us (Karen PARK) Date: Thu, 19 May 2011 06:59:30 -0700 Subject: [OSSSA218] Final Regulations on 3% Withholding Released Message-ID: <4DD4BFD0.4CA4.0094.3@PERS.STATE.OR.US> ( /index.html ) ( /accessibility/index.html ) ( #skiptotopnav ) ( #skiptocontent ) Home ( /index.html ) | Change Text Size ( /help/article/0,,id=187124,00.html ) | Contact IRS ( /contact/index.html ) | About IRS ( /irs/index.html ) | Site Map ( /sitemap/index.html ) | Espa?ol ( /espanol/index.html ) | Help ( /help/index.html ) Advanced Search ( http://search.irs.gov/web/advanced-search.htm ) Search Tips ( http://www.irs.gov/help/search_help.html ) ( /individuals/index.html ) ( /businesses/index.html ) ( /charities/index.html ) ( /govt/index.html ) ( /taxpros/index.html ) ( /retirement/index.html ) ( /taxexemptbond/index.html ) Federal, State, & Local Gov'ts ( /govt/fslg/index.html ) | Governmental Liaisons ( /govt/liaisons/index.html ) | Indian Tribal Gov'ts ( /govt/tribes/index.html ) Federal, State, & Local Gov'ts Topics About FSLG ( /govt/fslg/article/0,,id=96062,00.html ) FSLG Newsletter ( /govt/fslg/article/0,,id=103384,00.html ) FSLG Customer Services ( /govt/fslg/article/0,,id=96063,00.html ) Educational Products ( /govt/fslg/content/0,,id=117706,00.html ) FSLG Fact Sheets ( /govt/fslg/content/0,,id=110150,00.html ) FSLG FAQs ( /govt/fslg/content/0,,id=112736,00.html ) FSLG Toolkit ( /govt/fslg/article/0,,id=158481,00.html ) FSLG Work Plan ( /pub/irs-tege/fslg_fy11_work_plan.pdf ) More Topics . . ( /govt/fslg/topic/index.html ) IRS Resources Compliance & Enforcement ( /compliance/index.html ) Contact My Local Office ( /localcontacts/index.html ) e-file ( /efile/index.html ) Forms and Publications ( /formspubs/index.html ) Newsroom ( /newsroom/index.html ) Frequently Asked Questions ( /faqs/index.html ) Taxpayer Advocate Service ( /advocate/index.html ) Where To File ( /file/index.html ) Final Regulations on 3% Withholding Released On May 6, 2011, the Internal Revenue Service released final regulations ( /app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.gpo.gov%2Ffdsys%2Fpkg%2FFR-2011-05-09%2Fhtml%2F2011-10760.htm ) on section 3402(t) of the Internal Revenue Code (IRC). This provision provides that, for payments after Dec. 31, 2012, federal, state, and other units of government with annual payments for goods and services of $100 million or more must withhold income tax of 3% of the total payment for goods and services. IRC 3402(t) was created by the Tax Increase Prevention and Reconciliation Act of 2005, and originally required withholding for covered payments after Dec. 31, 2010. The implementation was delayed one year by a later statute. The final regulations delay it one additional year, to payments made after Dec. 31, 2012. Government Entities Required To Withhold Under IRC 3402(t) The following are subject to the new requirement: The entire U.S. government, including all federal agencies, the executive branch, the legislative branch and the judicial branch. All states including the District of Columbia (but not including Indian tribal governments). All political subdivisions of a state government or every instrumentality of such subdivisions unless the instrumentality makes annual payments for property or services of less than $100 million. Exception for Small Entities Subdivisions of a state, or instrumentalities of a subdivision of a state, are exempt from the withholding requirement if its total annual payments for property and services (not including wages) are less than $100 million. The proposed regulations provide a simple rule for determining whether an entity makes annual payments less than $100 million. In general the entity looks to its accounting year ending with or within the second preceding calendar year For example, if total payments for the entity?s 2011 accounting year exceed $100 million, the withholding requirement will apply in 2013. Under an optional rule, an entity may average payments made during any four of the previous five accounting years ending with the accounting year ending with or within the second preceding calendar year. Payments Subject to Section 3402(t) Withholding Generally, withholding is required on all payments to all persons providing property or services to the government, including individuals, trusts, estates, partnerships, associations, and corporations. Withholding is required at the time of payment, and applies to payment in any form (cash, check, credit card or payment card). If the government entity fails to withhold the tax required under section 3402(t), it becomes liable for the payment of the tax. Payment Threshold The proposed regulations create a payment threshold of $10,000 and provide that payments below the threshold are not subject to withholding. The regulations also include an anti-abuse rule that payments of $10,000 or more may not be divided into payments of less than $10,000 solely for the purpose of avoiding the withholding requirements. Exceptions The proposed regulations provide the following exceptions from the withholding requirements: Payments otherwise subject to withholding, such as wages. Payments for retirement benefits, unemployment compensation, or social security. Payments subject to backup withholding, if the required backup withholding is actually performed. Payments for real property, including land or completed buildings. Payment of interest. Payments to other government entities, foreign governments, tax exempt organizations, or Indian tribes. Payments made under confidential or classified contracts, as described in IRC 6050M(e)(3). Payments made by a political subdivision of a state, or instrumentalities of a political subdivision of a state that make annual payments for property of services of less than $100 million. Public assistance payments made on the basis of need or income. However, assistance programs based solely on age, such as Medicare, are subject to the requirements. Payments made under a government grant principally for a public purpose. Payments to employees in connection with service, such as retirement plan contributions, fringe benefits, and expense reimbursements under an accountable plan. Payments received by nonresident aliens and foreign corporations. Payments in emergency or disaster situations. Certain payment card transactions reportable under section 6050W. More Information The office of Federal, State and Local Governments (FSLG) will continue to provide information on these provisions, as it becomes available, on its website. Page Last Reviewed or Updated: May 18, 2011 Accessibility ( /accessibility/index.html ) | Freedom of Information Act ( /foia/index.html ) | Important Links ( /help/content/0,,id=127967,00.html ) | IRS Privacy Policy ( /privacy/index.html ) | USA.gov ( http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.firstgov.gov ) | U.S. Treasury ( http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.treasury.gov/ ) 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: IMAGE.gif Type: image/gif Size: 283 bytes Desc: CompuServe GIF graphic URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: IMAGE.GIF Type: image/gif Size: 5253 bytes Desc: CompuServe GIF graphic URL: From karen.park at state.or.us Mon May 23 07:42:35 2011 From: karen.park at state.or.us (Karen PARK) Date: Mon, 23 May 2011 07:42:35 -0700 Subject: [OSSSA218] Fwd: IRS Event Updates and Headliners for May References: <9687ABA174F26649B8F916101422A5BF08D3CC09@FRS0010CP3MB02.ds.irsnet.gov> Message-ID: <4DDA0FE9.4CA4.0094.3@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" 5/19/2011 3:40 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. We are updating our Stakeholders with Tax Center links, and I would appreciate it if you would let me know if your organization has a link to our irs.gov Tax Centers on your web site. If you do, please send me the link. Also, if you would like to have a Tax Center link (which is easy to place, and you don't ever have to update because we maintain the site your link goes to), let me know and I will send you the link to enhance the usefullness of your web site. We have Tax Centers for many different industries and professions, or you can just do a link to the Tax Center page. Take a look at: http://www.irs.gov/businesses/small/industries/index.html 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 100 S.W. Main Street, Suite 1200 Portland, Oregon 97204 ID#1000843166 503-415-7141/503-473-3694 Got Tax Questions? Watch Videos & Get Answers on the IRS Video Portal http://www.irsvideos.gov/ Connect with the IRS ( http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTEyNDM1NjAmbWVzc2FnZWlkPVBSRC1CVUwtMTI0MzU2MCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY1ODE3NTQmZW1haWxpZD1raW0uYm95YWNrQGlycy5nb3YmdXNlcmlkPWtpbS5ib3lhY2tAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&110&&&http://www.irs.gov/newsroom/article/0,,id=227226,00.html )through YouTube, Twitter and other social media channels to spread the word about important tax information. Announcements & Upcoming Events: Webinar June 22, 2011, 11:00 a.m. Pacific Time, The Examination Process for Employment Tax Returns . Viewers will learn from IRS and industry experts what to expect from an employment tax examination including information about: Examination process Statute of limitations Examination results Taxpayer and appeal rights Settlement agreements and payment options Panelists for this webinar are IRS representatives Anita Bartels, program manager, Employment Tax Compliance Policy, and Ed Hutzmann, senior policy analyst, Employment Tax Compliance Policy, and industry representatives Cecily Welch, senior tax manager, S.J. Gorowitz Accounting and Tax Services, and Michael Lloyd, Law firm of Miller and Chevalier. Viewers can register online ( http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.visualwebcaster.com%2FIRS%2F78923%2Freg.asp%3Fid%3D78923 )anytime before the program and download a calendar reminder. This broadcast is scheduled for 60 minutes, and a Certificate of Completion will be offered. Enrolled agents receive one CPE credit. Other tax professionals may receive credit if the broadcast meets their organization or state CPE requirements. 9th Annual Employment & Business Fair - Tuesday, June 28, 2011 - Time: 1:30 PM - 5:00 PM - Place: Oregon Convention Center - 777 NE Martin Luther King Jr., Blvd. - Portland, OR 97232 - Cost: Free to the Public! - Sponsor: American Family Insurance & Hispanic Metropolitan Chamber of Commerce. http://r20.rs6.net/tn.jsp?llr=wnxgmvcab&et=1104607823012&s=2945&e=001E5rsol9eU7FxGz1nnkpUO8K0mdzUOe-c7hGIfVD8p2DopEp5GKGFSIcZRrST8_470X8oXPDBVb3Xi8M3ujrhhrlniVlF1z13LkTuSk8hmoOLQwYwxg5d_ep_zTojUmxk&&&http://r20.rs6.net/tn.jsp?llr=wnxgmvcab&et=1104607823012&s=2945&e=001E5rsol9eU7FxGz1nnkpUO8K0mdzUOe-c7hGIfVD8p2DopEp5GKGFSIcZRrST8_470X8oXPDBVb3Xi8M3ujrhhrlniVlF1z13LkTuSk8hmoOLQwYwxg5d_ep_zTojUmxk ( http://r20.rs6.net/tn.jsp?llr=wnxgmvcab&et=1104607823012&s=2945&e=001E5rsol9eU7FxGz1nnkpUO8K0mdzUOe-c7hGIfVD8p2DopEp5GKGFSIcZRrST8_470X8oXPDBVb3Xi8M3ujrhhrlniVlF1z13LkTuSk8hmoOLQwYwxg5d_ep_zTojUmxk&&&http://r20.rs6.net/tn.jsp?llr=wnxgmvcab&et=1104607823012&s=2945&e=001E5rsol9eU7FxGz1nnkpUO8K0mdzUOe-c7hGIfVD8p2DopEp5GKGFSIcZRrST8_470X8oXPDBVb3Xi8M3ujrhhrlniVlF1z13LkTuSk8hmoOLQwYwxg5d_ep_zTojUmxk  ), For booth pricing & informationplease e-mail Gale Castillo at: gcastillo at hmccoregon.com. Nation Association of Counties Annual Conference in Portland Seeks Volunteers - July 15-19, 2011, Over 3,000 county officials, representing 80% of the nation?s population, will be in Portland, Oregon for the 76th Annual National Association of Counties (NACo) Conference. We need volunteers to help make the conference a successful and memorable experience for our visitors. We will provide you with everything you need to volunteer, including training, t-shirt and food. All volunteers are invited to attend Sunday's Conference Wide Event called "Sunday in the Park Blocks ( http://web.multco.us/naco2011/conference-wide-event )" and the Inaugural Reception on Tuesday evening. For more information, please visit http://web.multco.us/naco2011 or contact Theresa Sullivan at theresa.a.sullivan at multco.us Federation of Philippine American Chambers of Commerce (FPACC) Bi-National Convention and Trade Show, August 18 - 20, 2011, The Hilton Portland & Executive Tower, 921 Southwest Sixth Avenue, Portland, Oregon, 97204. Contact: Lorelei Hosmillo, Business Coordinator, Philippine American Chamber of Commerce of Oregon (PACCO), leihosmillo at msn.com. Convention Information Site: http://www.fpaccpdx.org/Mainscreen.aspx Oregon Small Business Forum August 23, 2011 from 8:00 a.m. to 12:00 Noon at the Oregon Association for Minority Entrepreneurs (OAME), 4134 N.Vancouver, Portland, Oregon. The focus area topic chosen for this FREE August Forum is, "Knowing HR Compliance Issues to Stay Out of Trouble," including such issues as BOLI requirements, Benefits Compliance, Law Changes, and Employee vs. Independent Contractor. As always, the focus area topic is followed by an informal roundtable discussion where the agencies present will have an opportunity to explain the services and products they have available to enhance the success of small business in Oregon. Mark your calendars now to reserve this date. Oregon Small BusinessFair, September 24, 2011, Ambridge Event Center, 1333 NE MLK Blvd, Portland, Oregon 97232. NOTE: Venue has changed/No longer at Oregon Convention Center. This is a FREE event for new and start up small business with exhibitor booths and four workshops each hour throughout the day. For exhibitor or other information, contact Linda.E.Repp at state.or.us ( blocked::mailto:Linda.E.Repp at state.or.us ). Mercy Corps Northwest has several small business trainings coming up. Check at it out at: http://www.mercycorpsnw.org/what-we-do/classes-and-events/ IRS Updates & News Releases: May 16-20 Is Small Business Week http://www.irs.gov/newsroom/article/0,,id=239497,00.html?portlet=7 During Small Business Week, the Internal Revenue Service encourages those who are self-employed or own a small business to take advantage of certain tax breaks and learn about IRS resources that can help them meet their federal tax obligations. One of the best ways to get information is by visiting the Small Business Tax Center ( http://www.irs.gov/businesses/small/index.html ) where you can learn everything from how to get an Employer Identification Number (EIN) online to how to best navigate an audit. Small business owners can also learn what?s available to them by participating in one of the IRS?s webinars ( http://www.irs.gov/businesses/small/article/0,,id=166814,00.html ). There are many tax-saving opportunities available: Small Business Health Care tax credit ( http://www.irs.gov/newsroom/article/0,,id=223666,00.html ):This credit, specifically intended for those who employ low- and moderate-income workers, aims to help small employers provide health insurance coverage to their employees for the first time or maintain coverage. More information is available on the Affordable Care Act ( http://www.irs.gov/newsroom/article/0,,id=220809,00.html ) page. Faster write-offs on certain capital expenditures:Many small businesses that invest in new property and equipment can deduct most or all of these purchases on their 2011 returns. Normally, businesses recover capital investments through annual depreciation deductions spread over several years. But many small businesses can get these deductions sooner during 2011. Claim these tax benefits on Form 4562 ( http://www.irs.gov/pub/irs-pdf/f4562.pdf ). Special rules and limitations apply. Details can be found in the instructions to Form 4562 ( http://www.irs.gov/pub/irs-pdf/i4562.pdf ), Publication 946 ( http://www.irs.gov/pub/irs-pdf/p946.pdf ) and Revenue Procedure 2011-26 ( http://www.irs.gov/pub/irs-drop/rp-11-26.pdf ). Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act http://www.irs.gov/newsroom/article/0,,id=239023,00.html The Treasury Department and Internal Revenue Service have requested public comment on issues relating to the shared responsibility provisions included in the Affordable Care Act that will apply to certain employers starting in 2014. Under the Affordable Care Act, employers with 50 or more full-time employees that do not offer affordable health coverage to their full-time employees may be required to make a shared responsibility payment. The law specifically exempts small firms that have fewer than 50 full-time employees. This provision takes effect in 2014. Notice 2011-36 ( http://www.irs.gov/pub/irs-drop/n-11-36.pdf ) solicits public input and comment on several issues that will be the subject of future proposed guidance as Treasury and the IRS work to provide information to employers on how to comply with the shared responsibility provisions. In particular, the notice requests comment on possible approaches employers could use to determine who is a full-time employee. Recent Articles from e-News for Small Businesses IRS Live webinar: the examination process for employment tax returns The June 22 IRS Live ( http://www.irs.gov/businesses/small/article/0,,id=239163,00.html ) broadcast will cover the employment tax examination process, taxpayer rights, settlement agreements and payment options. Webinar: how international issues impact employee plans How the IRS focus on international tax compliance will affect retirement plans is the topic for a May 26 webinar ( http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTIwMTEwNDI3LjEwOTE4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTEwNDI3LjEwOTE4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xMjc2ODA4MzkyJmVtYWlsaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmdXNlcmlkPWthcmkucy5naWxqZUBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&124&&&http://www.visualwebcaster.com/IRS/79103/reg.asp?id=79103 ). Miss getting that paper form in the mail as a reminder to file? IRS.gov offers several options to ensure you don?t miss important filing dates. Install ( http://www.tax.gov/irscalendarconnector ) and customize the IRS CalendarConnector and new events will automatically update via the desktop tool. Or subscribe to the IRS tax calendar ( http://www.irs.gov/businesses/small/article/0,,id=176080,00.html ): ? Using Outlook 2007 ( http://www.irs.gov/businesses/small/article/0,,id=208005,00.html ) ? Using iCal ( http://www.irs.gov/businesses/small/article/0,,id=207945,00.html ) ? Import the calendar into Outlook 2003 ( http://www.irs.gov/businesses/small/article/0,,id=213992,00.html ) 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 ( http://www.irs.gov/businesses/small/content/0,,id=154826,00.html ) 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: IMAGE.GIF Type: image/gif Size: 5253 bytes Desc: CompuServe GIF graphic URL: From karen.park at state.or.us Tue May 24 10:46:38 2011 From: karen.park at state.or.us (Karen PARK) Date: Tue, 24 May 2011 10:46:38 -0700 Subject: [OSSSA218] June 22 webinar & the July OSSSA sponsored IRS Training Seminar Message-ID: <4DDB8C89.4CA4.0094.3@PERS.STATE.OR.US> Good morning, Two Items - June 22 IRS Webinar and the July OSSSA sponsored training seminar June 22 IRS Webinar For all those interested in the June 22 webinar please note the presentation will last an hour and for those who attend the entire presentation they will earn one CPE credit. Please see the following Meeting: The Examination Process for Employment Tax Returns Date(s): June 22, 2011 Time: 2:00 p.m. Location: Your home or office Contact: IRS Live; E-mail: IRS.Live at irs.gov Event Information: This FREE broadcast is for: Tax Professionals Employers Payroll Providers Learn what to expect from an employment tax examination including information about: The entire examination process The statute of limitations Examination results Taxpayer and appeal rights Settlement agreements and payment options Earn Continuing Professional Education credit: 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 their organization's or state's CPE requirements. To receive credit, you must attend the broadcast on June 22, 2011. Register for the broadcast using your email address and use the same email address to log in to attend. This will confirm your attendance and generate your Certificate of Completion. Groups cannot register with one email address and then receive separate certificates. If certificates are needed, each person must register separately. Only June 22, 2011 participants will receive credit. If you do not need a certificate to obtain CPE credit, you may choose to view the archived version of the broadcast. Look for your Certificate of Completion by email approximately one week after the broadcast. If you have met all requirements, you will receive your certificate automatically. To register for this session, visit the Internal Revenue Service Webinar Registration Web site ( http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.visualwebcaster.com%2FIRS%2F78923%2Freg.asp%3Fid%3D78923 ). If you experience difficulty viewing the event, please use the email option on the event page or call (866) 956-4770. The event will be archived for later viewing, approximately two weeks after the date of the event, on the IRS Video Portal ( http://www.irsvideos.gov/ ). Sponsored by: IRS, Small Business Self-Employed Division OSSSA Sponsored IRS, SSA training 75% of you responding to the survey showed interest in having the training moved to July. The auditorium in the GSA/BPA facility has been reserved and we have the green light to proceed. You may register at http://www.surveymonkey.com/s/CT3VX8P The training is being held from 8:30 to 4:30 both days. Remember when we have a large group entry to the building can be lengthy. Please allow plenty of time to pass through security. You will need a picture ID such as a drivers license or passport. If you haven't responded to the survey and hope to attend please weigh in on the items for discussion by going to http://www.surveymonkey.com/s/C5XK7PM. The training is being held on July 19 & 20 in the auditorium at the GSA/BPA building located in Portland at 911 Federal Building 911 NE 11th Avenue Portland, OR 97232 There is a parking structure located on the east side of 11th directly across from the GSA/BPA building. A map, lodging and transportation is attached. Remember if you are planning to fly remember the Max runs from the airport and stops half a block from the GSA building. Materials will be e-mailed a week or two prior to the seminar. Hope to see you in July. 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: IMAGE.GIF Type: image/gif Size: 5253 bytes Desc: CompuServe GIF graphic URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: Map 2_1.pdf Type: application/pdf Size: 102213 bytes Desc: not available URL: From karen.park at state.or.us Wed May 25 11:37:20 2011 From: karen.park at state.or.us (Karen PARK) Date: Wed, 25 May 2011 11:37:20 -0700 Subject: [OSSSA218] Reminder for Government Entities from the IRS In-Reply-To: <1C4E3851750B994C9A0D334FE76D87260DC89A76@FRS0010CP3MB02.ds.irsnet.gov> References: <1C4E3851750B994C9A0D334FE76D87260DC89A76@FRS0010CP3MB02.ds.irsnet.gov> Message-ID: <4DDCE9EE.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. >>> "Stieber Lori A" 5/25/2011 10:52 AM >>> Government entities are frequently asked to provide a tax-exempt number or "determination" letter to prove its status as a "tax-exempt" or charitable entity. As a special service to government entities, IRS will issue a "governmental information letter" free of charge. This letter describes government entity exemption from Federal income tax and cites applicable Internal Revenue Code sections pertaining to deductible contributions and income exclusion. Most organizations and individuals will accept the governmental information letter as the substantiation they need. Government entities can request a governmental information letter by calling 1-877-829-5500. For example, applications for grants from a private foundation or a charitable organization generally require this information as part of the application process. In addition, donors frequently ask for this information as substantiation that the donor's contribution is tax deductible, and vendors ask for this to substantiate that the organization is exempt from sales or excise taxes. (Exemption from sales taxes is made under state law rather than Federal law.) The Internal Revenue Service does not provide a tax-exempt number. A government entity may use its Federal TIN (taxpayer identification number), also referred to as an EIN (Employer Identification Number), for identification purposes. Governmental units, such as states and their political subdivisions, are not generally subject to federal income tax. Political subdivisions of a state are entities with one or more of the sovereign powers of the state such as the power to tax. Typically they include counties or municipalities and their agencies or departments. Charitable contributions to governmental units are tax-deductible under section 170(c)(1) of the Internal Revenue Code if made for a public purpose. An entity that is not a political subdivision but that performs an essential government function may not be subject to federal income tax, pursuant to Code section 115(1). The income of such entities is excluded from the definition of gross income as long as the income (1) is derived from a public utility or the exercise of an essential government function, and (2) accrues to a State, a political subdivision of a state, or the District of Columbia. Contributions made to entities whose income is excluded income under section 115 may be tax deductible to contributors. In order for a government entity to receive a determination of its status as a political subdivision, instrumentality of government, or whether its revenue is exempt under Internal Revenue Code section 115, it must obtain a letter ruling by following the procedures specified in Revenue Procedure 2009-1 or its successor. There is a fee associated with obtaining a letter ruling. As a special service to government entities, IRS will issue a "governmental information letter" free of charge. This letter describes government entity exemption from Federal income tax and cites applicable Internal Revenue Code sections pertaining to deductible contributions and income exclusion. Most organizations and individuals will accept the governmental information letter as the substantiation they need. Government entities can request a governmental information letter by calling 1-877-829-5500. Lori A. Stieber Federal, State, and Local Government Specialist Badge 9311146 Internal Revenue Service 1660 Oak Street, Suite 300 M/S SE:T:GE:FSL Salem, OR 97301 Tel: 503.587.3149 Fax: 503.585.5336 -------------- 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 Tue May 31 08:23:09 2011 From: karen.park at state.or.us (Karen PARK) Date: Tue, 31 May 2011 08:23:09 -0700 Subject: [OSSSA218] My absence and [Payrolltax-News] Payrolltax news LISTSERV June 2011 In-Reply-To: References: Message-ID: <4DE4A56C.4CA4.0094.3@PERS.STATE.OR.US> Good morning, I'm passing along the information below as an FYI. Also, I wanted to let you know I will be away from the office for an undetermined time (six weeks to two months) to attend to the needs of my husband during and after surgery. As in the past I will checking my e-mails and voice mails, Monday through Thursday. Please copy Pamella Johnson on all of your e-mails, pamella.johnson at state.or.us , 503 598-3533. She will be able to reach in urgent matters by phone. You may also contact as always Tim Beard (SSA) and Lori Stieber (IRS) with the appropriate questions. See their contact information below. Tim Beard tim.beard at ssa.gov 206 615-2125 Lori Stieber lori.a.stieber at irs.gov 503 587-3149 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. >>> TAVARES Cathleen M 5/27/2011 9:06 AM >>> Payrolltax News LISTSERV June 2011 Please provide this information to anyone who might benefit from it. I. Information from the IRS: The IRS is now providing information on retirement plans ranging from choosing one for your company to answering frequently asked questions on taking money out of your plan ? all for free! The Retirement News for Employers Newsletter is an electronic newsletter with retirement plan information for business owners and their tax advisors. We encourage you to use our articles in your own newsletters. They provide reliable information and save you the trouble of creating your own content on current retirement plan topics. Some of their recent articles include: **Fixing Common Plan Mistakes - presents common mistakes found in retirement plans and explains how to find it, fix it and prevent it from happening again. Examples of mistakes featured in past editions include ?Failure to Obtain Spousal Consent,? and ?Vesting Errors in Defined Contribution Plans.? **We?re Glad You Asked! - Answers retirement plan questions from employers like you. **Timing is Everything ?Has plain-language explanations about retirement you can share with your employees such as: ?Why Participate in a Retirement Plan?? and ?How Much Can You Contribute to your Retirement Plan?? This newsletter contains plain-language articles on common retirement plans such as SEP, SIMPLE IRA, 401(k) and 403(b) plans. We have included a subscribe link that can be used on your websites, mailings and newsletters. You can also get additional information including Types of Plans and FAQs on IRS.gov under the Retirement Plans Community tab. II. Upcoming Events (June 2011): A. ?Smart Leasing-What You Need to Know before Signing on the Dotted Line?. When: June 2nd. Where: Conference Center, Gresham City Hall 133 NW Eastman Parkway, Gresham OR Contact for reservations: 503 618-2872 or e-mail smallbusiness at greshamoregon.gov This free event will provide you with excellent information about such topics as how to negotiate a commercial lease, understanding the ?lingo? and costs of a lease agreement and spotting other lease requirements that can cost you money. There is still plenty of time to sign up. For more information, go to http://www.greshamoregon.gov/work/small-business under ?We Want You Here Event? B. "9th Annual Employment and Business Fair? Sponsored by the Hispanic Metropolitan Chamber of Commerce and American Family Insurance. When: Tues June 28th Times: 1:30pm-5:00pm Where: Oregon Convention Center 777 NE MLK JR. Blvd, Portland OR Contact: Gale Castillo, gcastillo at hmccoregon.com for more information III. Upcoming Classes (June 2011): A. ?Taxes Made Easy? Cost: FREE When: June 8th and June 22nd Where: June 8th. Lane Community College, Small Business Development Center 1445 Willamette St, Eugene OR June 22nd: Chemeketa Community College, Small Business Development Center 626 High St. NE, Salem OR Contact for reservations: Lane SBDC: 541 463-5255 Chemeketa: 503 399-5088 Times: June 8th 2:30-4:00 June 22nd 10:00-11:30 You have decided to go into business and may even hire employees. Now what do you do? Learn the basics on correctly reporting and paying your state business tax obligations. What taxes are required? How are these reported? How do I report taxes on my business income? What exactly is Combined Payroll? Get the answers to these questions and more in this free session. B. IRS Webinar: ?The Examination Process for Employment Taxes? When: June 22, 11:00am Contact: www.irs.gov to register anytime before the program. Viewers will learn from IRS and industry experts what to expect from an employment tax examination including information about: Examination process Statute of limitations Examination results Taxpayer and appeal rights Settlement agreements and payment options ****Note: This broadcast is scheduled for 60 minutes, and a Certificate of Completion will be offered. Enrolled agents receive one CPE credit. Other tax professionals may receive credit if the broadcast meets their organization or state CPE requirements. ****If your group or organization would like to have a presenter speak to you on any Business or Payroll Tax topic, please feel free to contact the LISTSERV owner for more information 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 -------------- 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: 440 bytes Desc: not available URL: From karen.park at state.or.us Tue May 31 10:24:18 2011 From: karen.park at state.or.us (Karen PARK) Date: Tue, 31 May 2011 10:24:18 -0700 Subject: [OSSSA218] newsletter Message-ID: <4DE4C1D1.4CA4.0094.3@PERS.STATE.OR.US> May 2011 Previous Issues In This Issue: Social Security Board of Trustees Report Released Social Security Budget Reduced Veterans and Social Security A Handsome Gift for Dads Everywhere Need a Baby Name or Answers to Your Social Security Questions? Use Your Mobile Device! Social Security Board of Trustees Report Released The Social Security Board of Trustees released its annual report on the financial health of the Social Security Trust Funds. The report projected: The combined Trust Funds will be exhausted in 2036 one year sooner than projected last year. Without changes, in 2036 the Social Security Trust Fund will be able to pay only about 77 percent of scheduled benefits Over the 75-year period, the Trust Funds would require additional revenue equivalent to $6.5 trillion in present value dollars to pay all scheduled benefits. "The current Trustees Report again reflects what we have long known to be true we need changes to ensure the long-term solvency of Social Security and to restore younger workers' confidence in the program," said Michael J. Astrue, Commissioner of Social Security. You can find the 2011 Trustees Report at www.socialsecurity.gov/OACT/TR/2011. Social Security Budget Reduced Congress provided us with $11.4 billion for our Fiscal Year (FY) 2011 administrative expenses$23 million below the enacted FY 2010 level and nearly $1 billion below the FY 2011 President's budget request. Given the tight budget situation, we are continuing our SSA-wide hiring freeze with the exception of our hearings operation. We have had to cut most of the overtime, except for critical activities like helping people who come into our offices for service at the end of the day. Our field office and hearing office employees will no longer visit remote service sites; and we will not open the new teleservice center or eight new hearing offices as we had planned. We also have suspended issuing Social Security Statements. By making these very tough choices, we will be able to avoid furloughing our employees and will keep our doors open to the public in FY 2011. Even though our budget has been cut, we remain focused on eliminating our hearings backlog by FY 2013. Our hearing receipts have been increasing, but we are hiring new judges and support staff over the next few months and, with adequate funding in FY 2012, expect to continue to make progress improving this important workload. The number of employees we have determines the amount of work we can complete. We expect to lose about 3,500 employees this year and 4,400 in the next fiscal year if we continue to operate at an approximately level budget. We will do our best to serve the American people, and encourage everyone to use our online services at www.socialsecurity.gov To learn more about Social Security's budget, visit www.socialsecurity.gov/budget. (Back to Top) Veterans and Social Security Did you know that more than one out of five adults receiving Social Security have served in the U.S. military? Veterans and their families make up 35 percent of the beneficiary population. Nearly 650,000 veterans under the age of 62 receive Social Security, and about 4.3 million veterans aged 75 or older draw Social Security benefits. You can find out more about the veteran and Social Security populations in the May issue of our research journal, Social Security Bulletin. While you?re there, click ?Subscribe to Updates? on the right side of the page to receive updates. Visit www.socialsecurity.gov/policy/docs/ssb/index.html. (Back to Top) A Handsome Gift for Dads Everywhere Father's Day is right around the corner. Dads around the nation may get the usual gift: a necktie or new fishing lure. But there's one gift available that's even better. People all over the country can help their dads save nearly $4,000 a year on the cost of prescription drugs. You can encourage your clients to do the same and it won't cost a dime. Extra Help available through Social Security could pay part of the monthly premiums, annual deductibles, and prescription co-payments. That Extra Help is worth an average of almost $4,000 a year. To learn more about the Medicare prescription drug plans and special enrollment periods, visit www.medicare.gov or call 1-800-MEDICARE (1-800-633-4227; TTY 1-877-486-2048). To learn more about the Extra Help from Social Security, visit www.socialsecurity.gov, where you also can find an easy-to-use online application. (Back to Top) Need a Baby Name or Answers to Your Social Security Questions? Use Your Mobile Device! About to be a parent and you haven't had time to pick up a book to search for baby names? There's an app for that! Use your iPhone, iPod Touch, or iPad to search the most popular baby names of the last 120 years using official Social Security data. Social Security's Baby Names Playroom allows you to browse names, search for a particular name, or choose the "surprise me" mode to randomly find names at the shake of your device. We even offer a trivia game and encourage you to use Twitter and Facebook to share your favorite baby names. Got a Social Security question you need answered while you're on the go? Use our mobile-friendly FAQs page. Just go to www.socialsecurity.gov/faq from your mobile device. Of course, you're welcome to visit our baby names and frequently asked questions pages from your computer or laptop -- at www.socialsecurity.gov/OACT/babynames/ and www.socialsecurity.gov/faq. (Back to Top) 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. (Back to Top) Privacy Policy | Website Policies & Other Important Information | Site Map -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 7116 bytes Desc: not available URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5078 bytes Desc: not available URL: -------------- next part -------------- A non-text attachment was scrubbed... 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