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<td style="TEXT-ALIGN: left">e-News for Payroll Professionals</td>
<td style="TEXT-ALIGN: right">January 16, 2014</td>
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<h3>Useful Links:</h3>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&101&&&http://www.irs.gov/">IRS.gov</a></p>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&102&&&http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Payroll-Professionals-Tax-Center-Information-for-Payroll-Professionals-and-Their-Clients">Payroll
Professionals <br>
Tax Center</a></p>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&103&&&http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Employment-Taxes-2">Employment
Taxes</a></p>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&104&&&http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Reporting-Agents-File-(RAF)">Reporting
Agents File</a></p>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&105&&&http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Employment-Tax-Forms">Employment
Tax Forms</a></p>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&106&&&http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Employment-Tax-Publications">Employment
Tax Publications</a></p>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&107&&&http://www.irs.gov/Businesses/Online-Ordering-for-Information-Returns-and-Employer-Returns">Online
Ordering</a></p>
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Reporter</a></p>
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- Employer Web Page</a></p>
<p><a title="Taxpayer Advocate Service" href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&110&&&http://www.taxpayeradvocate.irs.gov/">Taxpayer
Advocate Service</a></p>
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<h3><a name="top"></a>Issue Number: 2014-1</h3>
<h3>Inside This Issue</h3>
<br>
<ol>
<li><a href="#First">New on IRS.gov</a> </li><li><a href="#Second">Want to file Forms 941 instead of Form 944?</a> </li><li><a href="#Third">Foreign agricultural workers</a> </li><li><a href="#Fourth">Recent IRS announcements</a> </li></ol>
<hr>
<a name="first"></a><strong> 1. New on IRS.gov</strong>
<hr>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&111&&&http://www.irs.gov/file_source/pub/irs-pdf/p15.pdf" target="_blank">2014
Pub. 15</a>, Circular E, Employer's Tax Guide <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&112&&&http://www.irs.gov/pub/irs-pdf/p15a.pdf" target="_blank">2014
Pub. 15-A</a>, Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15)
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&113&&&http://www.irs.gov/pub/irs-pdf/p15b.pdf" target="_blank">2014
Pub. 15-B</a>, Employer's Tax Guide to Fringe Benefits <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&114&&&http://www.irs.gov/pub/irs-pdf/f944.pdf" target="_blank">2013
Form 944</a>, Employer's Annual Federal Tax Return <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&115&&&http://www.irs.gov/pub/irs-pdf/i944.pdf" target="_blank">2013
Inst. Form 944</a>, Instructions for Form 944, Employer's Annual Federal Tax Return
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&116&&&http://www.irs.gov/pub/irs-pdf/f8959.pdf" target="_blank">2013
Form 8959</a>, Additional Medicare Tax <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&117&&&http://www.irs.gov/pub/irs-pdf/f944sp.pdf" target="_blank">2013
Form 944 (SP)</a>, Declaracion Federal ANUAL de Impuestos del Patrono o Empleador
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&118&&&http:\www.irs.gov\pub\irs-pdf\f940pr.pdf" target="_blank">2013
Form 940 (PR)</a>, Planilla Para La Declaracion Federal Anual Del Patrono de la Contribcion Federal Para El Desempleo (FUTA) <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&119&&&http://www.irs.gov/pub/irs-pdf/fw4.pdf" target="_blank">2014
Form W-4</a>, Employee's Withholding Allowance Certificate <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&120&&&http://www.irs.gov/pub/irs-pdf/fw2.pdf" target="_blank">2014
Form W-2</a>, Wage and Tax Statement (Info Copy Only) <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&121&&&http://www.irs.gov/pub/irs-pdf/iw2w3.pdf" target="_blank">2014
Inst. Forms W-2 and W-3</a>, Wage and Tax Statement and Transmittal of Wage and Tax Statements <br>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&122&&&http://www.irs.gov/pub/irs-drop/n-14-07.pdf" target="_blank">Notice
2014-7</a> provides that certain payments received by an individual care provider under a state Medicaid Home and Community-Based Services Waiver program, described in this notice, are difficulty of care payments excludable for purposes of federal income tax
under § 131 of the Internal Revenue Code. </p>
<p style="FONT-SIZE: 10pt"><a href="#top">Back to Top</a></p>
<hr>
<a name="second"></a><strong> 2. Want to file Forms 941 instead of Form 944?</strong>
<hr>
<p>You must file Form 944 if the IRS has notified you to do so, unless you contact the IRS before April 1 to request, and receive written notice to file quarterly Form 941 instead.</p>
<p>IRS.gov has more <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&123&&&http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Certain-Taxpayers-May-Now-File-Their-Employment-Taxes-Annually" target="_blank">
information</a> for employers who want to opt in or opt out of filing the annual Form 944 vs. the quarterly Form 941.</p>
<p style="FONT-SIZE: 10pt"><a href="#top">Back to Top</a></p>
<hr>
<a name="third"></a><strong> 3. Foreign agricultural workers</strong>
<hr>
<p>Employers must report compensation of $600 or more paid to an H-2A agricultural worker on Form W-2, Wage and Tax Statement, and not on Form 1099-MISC, Miscellaneous Income when the agricultural worker provides a TIN.</p>
<p>IRS.gov has more <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&124&&&http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers" target="_blank">
information</a> on issues involving workers on H-2A visas.</p>
<p style="FONT-SIZE: 10pt"><a href="#top">Back to Top</a></p>
<hr>
<a name="fourth"></a><strong> 4. Recent IRS announcements</strong>
<hr>
<ul>
<li><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&125&&&http://www.irs.gov/uac/Newsroom/National-Taxpayer-Advocate-Delivers-Annual-Report-to-Congress;-Focuses-on-Taxpayer-Bill-of-Rights-and-IRS-Funding" target="_blank">IR-2014-3</a>, National
Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Taxpayer Bill of Rights and IRS Funding
</li><li><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTQwMTE2LjI3NjMxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE0MDExNi4yNzYzMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAyNTg2JmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&126&&&http://www.irs.gov/uac/Newsroom/2014-Tax-Season-to-Open-Jan.-31;-efile-and-Free-File-Can-Speed-Refunds" target="_blank">IR-2013-100</a>, 2014
Tax Season to Open Jan. 31; e-file and Free File Can Speed Refunds </li></ul>
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