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WELCOME !
2012 NMASBO FALL CONFERENCE
September 13, 2012
1099 FILING AND INCREASED CIVIL PENALTIES
By Carl Chavez
Internal Revenue Service
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DISCLAIMER
The information contained in this presentation is
current as of the date it was presented. It
should not be considered official guidance.
While every effort has been made to present
accurate and timely general information, this
presentation is not considered official
guidance by the IRS and does not attempt to
address a specific tax situation. Contact the
IRS or your tax advisor for more specific help.
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TOPICS FOR TODAY
• Form 1099-MISC
• Form W-9
• Backup Withholding
• Penalties
• IRS On-Line TIN Matching Program
• Filing Information Returns Electronically
(FIRE)
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FORM 1099-MISCMISCELLANEOUS INCOME
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FORM W-9
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PURPOSE OF FORM W-9
• Provide to every vendor who performs services for
your entity
• Used to obtain an identifying number of a vendor
• Identifies type of business operation - i.e. Sole
Proprietor, LLC, Corporation, Partnership
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FORM W-9 – TYPES OF ENTITIES
• Sole proprietor uses SSN
• Corporations, partnerships and estates – use EIN
• LLC – Name must match SSN or EIN
• Certifies TIN is correct
• Payee certifies he/she is not subject to backup
withholding or is exempt
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LLCS AND REPORTABLE PAYMENTS
• May be a partnership or a corporation
• Secure a Form W-9 to determine its status
• Providing legal, medical and/or health services
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BACKUP WITHHOLDING
• Internal Revenue Code section 3406
• Required to withhold if
• Payee failure to furnish valid TIN requires immediate
withholding
• Received a CP2100 or CP 2100A notice from the IRS
• Some exceptions
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INFORMATION RETURNS REQUIRING BACKUP WITHHOLDING
• 1099-MISC
• 1099-INT
• 1099-DIV
• 1099-B
• 1099-OID
• 1099-PATR
• 1099-K
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EXCEPTIONS
• Tax-exempt organizations
• Other government entities, including foreign
governments
• Most corporations (see exceptions)
• Financial institutions
• International organizations
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WHEN TO BEGIN BACKUP WITHHOLDING
• Aggregate payments for the calendar year equal or
exceed $600
• Immediately if in the preceding year you were
required to
-issue a related information return, or
-impose backup withholding on such payments
• Rate is 28% after May 28, 2003
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CP2100/2100A NOTICE
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FIRST “B” NOTICE
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SECOND “B” NOTICE
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NOTICE 972-CG
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WHEN TO STOPBACKUP WITHHOLDING
• Failure to Furnish TIN - stop within 30 calendar days
of payee furnishing correct TIN
• Notice from IRS (incorrect TIN) - stop withholding
within 30 calendar days after you receive a certified
Form W-9
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REPORTINGBACKUP WITHHOLDING
• Report withholding to payee and to IRS in Box 4 of
Form 1099-MISC
• Reporting required even if the amount of the
payment is below the normal threshold for filing
Form 1099
• Send copy A of all paper Forms 1099 to the IRS
with Form 1096
• Total withheld reported on Form 945
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FORM 945
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FORM 945
• Without Payment: Ogden, Utah 84201-0042
• With Payment: PO Box 660443, Dallas, Texas
75266-0443
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BACKUP WITHHOLDING RESOURCES
• Form W-9
• Instructions for the Requester of Form W-9
• Publication 1281 – Backup Withholding for
Missing and Incorrect Name/TIN(s)
• Instructions for Form 945
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COMMON ERRORS
• Failure to obtain correct identifying information
• Failure to aggregate payments
• Assuming payee is a corporation
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INFORMATION RETURN DUE DATES
• January 31 – most information returns due to
recipient
• February 15 – for Form 1099-MISC, if amounts
reported in box 8 or box 14
• February 28 – paper returns due
• March 31 – electronically filed returns due
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FAILURE TO FILE PENALTIES
• Correctly file within 30 days after the due date – $30 per return with $250,000 cap
• On or before August 1 – $60 per return with $500,000 cap
• No return filed or correctly file after August 1 – $100 per return with $1.5 million cap
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FAILURE TO FURNISH PAYEE STATEMENTS
• $100 per statement, no matter when the correct statement is furnished
• May be reduced for failures corrected:• Within 30 days after the due date: $30 per return• On or before August 1: $60 per return
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FURNISHING FORMS ELECTRONICALLY
• Most information returns can be furnished to
recipients electronically
• Recipient must consent
• Without consent, payer must send paper form
• Specific procedures provided in Publication 1179.
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REQUIRED STATEMENT TO RECIPIENTS
Must have the following:
• If consent is not provided, a paper copy will be
provided
• The scope and duration of the consent
• How to obtain a paper copy after giving consent
• How to withdraw the consent
• Conditions under which electronic statement will no
longer be furnished
• Procedures to update recipient information
• A description of required hardware and software
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ABATEMENT OF PENALTIES
• Must be for reasonable cause; cannot be due to
willful neglect
• May make the request after penalty is assessed
Reasonable Causes
• Significant mitigating factors
• Failure was due to events beyond filer’s control
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IRS ONLINE TIN MATCHING PROGRAM
• Available to payers who file information returns
subject to backup withholding
• Free for registered users
• Quick verification of Name/TIN combinations
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TAXPAYER IDENTIFICATION NUMBERS (TINS)
• Social security number (SSN)
• Employer identification number (EIN)
• Individual Taxpayer Identification Number (ITIN)
• Adoption Taxpayer Identification Number (ATIN)
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ONLINE MATCHINGINFORMATION RETURNS
• 1099-B, Proceeds from Broker and Barter Exchange Transactions
• 1099-DIV, Dividends and Distributions• 1099-INT, Interest Income• 1099-K, Merchant Card and Third-Party Network
Payments • 1099-MISC, Miscellaneous Income• 1099-OID, Original Issue Discount• 1099-PATR, Taxable Distributions Received From
Cooperatives• SSNVS Handbook
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ELIGIBLE USERS
• Payers or their authorized agents
• Authorized Agent - employee or external vendor
contracted to transmit information on behalf of the
governmental entity
• Authorized agent not required – you can register and
use it yourself
• Individual must be approved by the principal and
registered
• Service not to be used for any other purpose
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ADVANTAGES OF USING TIN MATCHING
• Fast and reliable verification
• Free
• Individual records can be printed
• Submissions may meet reasonable cause regarding
penalty relief
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REQUIREMENTS TO PARTICIPATE
• Filed an information return in the past two years
• Comply with all terms of Revenue Procedure
2003-9• Transmit only name/TIN combinations for which
you will make payments• Transmit only combinations you have not
previously requested• Maintain confidentiality of information• Provide IRS information necessary to monitor
program
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METHODS TO SUBMIT REQUESTS
Interactive
• Submit up to 25 name/TIN combinations on-line
• Up to 999 combinations per day
• Response in real time (normally about five seconds)
Bulk
• Submit a text file with up to 100,000 name/number
combinations per submission
• Receive a response to a secure mailbox within 24
hours
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RESPONSE CODES
• 0 – Match• 1 – Missing or incorrect TIN• 2 – TIN not currently issued• 3 – Does not match• 4 – Invalid request• 5 – Duplicate request• 6, 7, 8 – TIN type unknown, but matches SSN or
EIN records, or both
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EFFECT ONBACKUP WITHHOLDING
• Mismatch does not constitute a backup withholding
notice (CP2100 or CP2100A)
• Does not affect backup withholding already in effect
for that payee
• May establish reasonable cause for penalty
abatement
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ABATEMENT REQUEST
REQUIREMENTS
• Provide a legible copy of original transaction
• Penalty assessed after date of transaction
• Request abatement in writing
• Request abatement only of failure to file correct
information return
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REGISTRATION
• “Principal” for the organization must initiate
registration
• Each designated user receives a token at home
address – must validate within 28 days of initial
registration
• When all users are confirmed, principal completes
registration
• To register: search for e-services on IRS.gov
• See Publication 2108A or call 1-866-255-0654
(01-512-416-7750 for international callers)
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FIRE SYSTEM
• Filing Information Returns Electronically (FIRE)
• Available to all filers; use required for larger-volume
payers
• Benefits
• Paperless
• Secure
• Easy to use
• Efficient
• Fast
• Flexible
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WHO CAN USE THE FIRE SYSTEM?
• Available to all filers of Information Returns
• REQUIRED where filing 250 or more Information
Returns
• Status of filing available within 2 days
• Due date of filing is later than paper filing for most
returns
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FIRE FILING REQUIREMENTS
• Software required to file in proper format
• Submit Form 4419
• Create your FIRE Account
• List of Approved IRS e-file for Business Providers
available at www.irs.gov and Publication 1582
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ELECTRONICALLY FILED INFORMATION RETURNS
• Form 1042-S
• Forms 1097 and 1098
• Form 1099
• Forms 3921 and 3922
• Form 5498
• Form 8027
• Form 8935
• Form 8955-SSA
• Form W-2G
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ELECTRONIC FILING REQUIREMENT
• 250 + applies to each type of form
• Applies separately to original & corrected returns
• Complete online Form 8809 to request an
extension for filing information returns via FIRE
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FIRE SYSTEM RESOURCES
• Publication 3609
• Publication 1220
• Publication 1187
• Publication 1287
• FIRE web page on www.irs.gov
• Customer Service: 866-455-7438• Monday-Friday 8:30-4:30 ET
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Encore Presentation
If you are interested, or if you know someone who could
not attend today’s presentation and would like to
attend a Free Webinar (encore presentation), it will be
airing next Thursday, September 20, 2012 at 12:00
MST. You may e-mail me your request, or give me
your business card with your e-mail address, and I will
send you an invitation tomorrow. It will give you all the
information to register. You basically received a
preview today of what will be airing across the nation
next week.
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Contact Information
Carl M. Chavez
5338 Montgomery Boulevard NE
Mail Stop 4505-ALB
Albuquerque, NM 87109
(505) 837-5610