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<title>IR-2012-27: Payroll Tax Cut Extended to the End of 2012; Revised Payroll Tax Form Now Available to Employers</title>
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<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic">Important update for employers from the IRS!<o:p></o:p></span></font></i></p>
<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic"><o:p> </o:p></span></font></i></p>
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<p><font size="5" color="navy" face="Mistral"><span style="font-size:18.0pt;
font-family:Mistral;color:navy">Lori </span></font><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Lori A. Stieber, Internal Revenue Agent</span></font><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Federal, State, Local Government</span></font><font color="navy"><span style="color:navy">
<br>
</span></font><st1:place w:st="on"><st1:City w:st="on"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:Arial;color:navy">Salem</span></font></st1:City><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:Arial;
color:navy">,
<st1:State w:st="on">OR</st1:State> <st1:PostalCode w:st="on">97301</st1:PostalCode></span></font></st1:place><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Telephone (503) 587-3149</span></font><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
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<p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;
font-family:Tahoma;font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:Tahoma"> IRS Newswire [mailto:irs@service.govdelivery.com]
<br>
<b><span style="font-weight:bold">Sent:</span></b> Thursday, February 23, 2012 12:04 PM<br>
<b><span style="font-weight:bold">To:</span></b> Stieber Lori A<br>
<b><span style="font-weight:bold">Subject:</span></b> IR-2012-27: Payroll Tax Cut Extended to the End of 2012; Revised Payroll Tax Form Now Available to Employers</span></font><o:p></o:p></p>
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<p class="MsoNormal" align="right" style="text-align:right"><font size="3" color="white" face="Times New Roman"><span style="font-size:12.0pt;
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<h3><b><font size="4" color="#001e5a" face="Times New Roman"><span style="font-size:13.5pt;color:#001E5A">Issue Number: IR-2012-27<o:p></o:p></span></font></b></h3>
<h3><a name="Fifteenth"></a><b><font size="4" color="#001e5a" face="Times New Roman"><span style="font-size:13.5pt;color:#001E5A">Inside This Issue<o:p></o:p></span></font></b></h3>
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<p align="center" style="text-align:center"><strong><b><font size="4" face="Times New Roman"><span style="font-size:13.5pt">Payroll Tax Cut Extended to the End of 2012; Revised Payroll Tax Form Now Available to Employers
</span></font></b></strong><o:p></o:p></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">WASHINGTON — The Internal Revenue Service today released revised
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Form 941</a> enabling employers to properly report the newly-extended payroll tax cut benefiting nearly 160 million workers.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Under the Middle Class Tax Relief and Job Creation Act of 2012, enacted yesterday, workers will continue to receive larger paychecks for the rest of this year based on a lower social security
tax withholding rate of 4.2 percent, which is two percentage points less than the 6.2 percent rate in effect prior to 2011. This reduced rate, originally in effect for all of 2011, was extended through the end of February by the Temporary Payroll Tax Cut Continuation
Act of 2011, enacted Dec. 23.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">No action is required by workers to continue receiving the payroll tax cut. As before, the lower rate will have no effect on workers’ future Social Security benefits. The reduction in
revenues to the Social Security Trust Fund will be made up by transfers from the General Fund.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Self-employed individuals will also benefit from a comparable rate reduction in the social security portion of the self-employment tax from 12.4 percent to 10.4 percent. For 2012, the social
security tax applies to the first $110,100 of wages and net self-employment income received by an individual.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">The new law also repeals the two-percent recapture tax included in the December legislation that effectively capped at $18,350 the amount of wages eligible for the payroll tax cut. As a
result, the now repealed recapture tax does not apply.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">The IRS will issue additional guidance, as needed, to implement the newly-extended payroll tax cut, and any further updates will be posted on IRS.gov.<o:p></o:p></span></font></p>
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