From pamella.johnson at state.or.us Fri Sep 9 08:15:23 2016 From: pamella.johnson at state.or.us (Pamella Johnson) Date: Fri, 9 Sep 2016 15:15:23 +0000 Subject: [OSSSA218] IRS Webinar Opportunities for Public Entities Message-ID: Good morning Section 218 Employers: Please find details below on two upcoming IRS webinars both of which are related to the ACA. As a reminder, times shown for these webinars are Eastern Daylight time. Please adjust accordingly! With thanks, Pamella Pamella Johnson Oregon State Social Security Administration [IRS.gov Banner] Tax Exempt & Government Entities September 8, 2016 Inside This Issue 1. Register for IRS webinar: Determining full-time employee status under the Affordable Care Act 2. Register for IRS webinar: Overview of Requirements for Charitable Hospitals Under ACA Section 501(r) ________________________________ 1. Register for IRS webinar: Determining full-time employee status under the Affordable Care Act ________________________________ September 22 2 p.m. ET Register for this event. Learn about: * Determining full-time employees for purposes of the Employer Shared Responsibility Provisions * How to determine full-time status for employees who are seasonal, part-time or work non-traditional schedules * Using the look-back method and the monthly measurement method * Initial measurement, stability, standard measurement and administrative periods Back to Top ________________________________ 2. Register for IRS webinar: Overview of Requirements for Charitable Hospitals Under ACA Section 501(r) ________________________________ September 29 2 p.m. ET Register for this event. The Affordable Care Act added additional requirements that affect tax exempt hospitals. Learn about: * Community Benefit Standard for 501(c)(3) Hospitals * Community Health Needs Assessment and Implementation Strategy * Financial Assistance and Emergency Medical Care Policy * Limitation on Charge Requirements * Billing & Collection Requirements Back to Top ________________________________ This message was distributed automatically from the mailing list Tax Exempt & Government Entities Updates. Please Do Not Reply To This Message. -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: image001.jpg Type: image/jpeg Size: 23820 bytes Desc: image001.jpg URL: From pamella.johnson at state.or.us Wed Sep 21 08:21:31 2016 From: pamella.johnson at state.or.us (Pamella Johnson) Date: Wed, 21 Sep 2016 15:21:31 +0000 Subject: [OSSSA218] Tax Credit Information for Public Employers! Message-ID: Good morning Section 218 Employers: Important Tax Credit information for employers: The special Sept. 28, 2016 certification deadline applies to eligible workers hired between Jan. 1, 2015 and Aug. 31, 2016. Public employers are eligible for the tax credit when hiring qualified veterans with the credit applied to the employer's FICA contributions. The regular 28-day rule will again apply for any eligible worker hired after Aug. 31, 2016. Please follow the links in the IRS communication for additional details. Thank you. Pamella Pamella Johnson Oregon State Social Security Administration IRS Urges Employers to Take Advantage of Expanded Work Opportunity Tax Credit; Employers Have Until Sept. 28 to Request Certification for Many New Hires WASHINGTON - With a key certification deadline fast approaching, the Internal Revenue Service today urged employers to take advantage of a valuable tax credit designed to help those who hire long-term unemployment recipients, certain veterans, recipients of various kinds of public assistance and other workers who face significant barriers to employment. The Protecting Americans from Tax Hikes (PATH) Act, enacted last December, retroactively extended the Work Opportunity Tax Credit (WOTC) for nine categories of workers hired on or after Jan. 1, 2015. For the first time, the legislation also added a tenth category for long-term unemployment recipients hired on or after Jan. 1, 2016 who had been unemployed for a period of at least 27 weeks and received state or federal unemployment benefits during part or all of that time. The special Sept. 28, 2016 certification deadline applies to eligible workers hired between Jan. 1, 2015 and Aug. 31, 2016. Normally, to qualify for the credit, an employer must first request certification by filing IRS Form 8850 with the state workforce agency within 28 days after the eligible worker begins work. But due to the late enactment of the legislation extending the WOTC and its retroactive impact, the IRS is giving employers extra time, until Sept. 28, to make requests related to eligible workers hired any time in 2015 and during the first eight months of 2016. The regular 28-day rule will again apply for any eligible worker hired after Aug. 31, 2016. Other requirements and further details can be found in the instructions to Form 8850, Notice 2016-22 and Notice 2016-40, available on IRS.gov. The 10 categories of WOTC-eligible workers include: * Qualified IV-A Temporary Assistance for Needy Families (TANF) recipients * Unemployed veterans, including disabled veterans * Ex-felons * Designated community residents living in Empowerment Zones or Rural Renewal Counties * Vocational rehabilitation referrals * Summer youth employees living in Empowerment Zones * Food stamp (SNAP) recipients * Supplemental Security Income (SSI) recipients * Long-term family assistance recipients * Qualified long-term unemployment recipients (for people who begin work after 2015). Eligible businesses claim the WOTC on their income tax return. The credit is first figured on Form 5884 and then becomes a part of the general business credit claimed on Form 3800. Though the credit is not available to tax-exempt organizations for most categories of new hires, a special rule allows them to get the WOTC for hiring qualified veterans. These organizations claim the credit on Form 5884-C. Visit the WOTC page on IRS.gov for more information -------------- next part -------------- An HTML attachment was scrubbed... URL: