Books by COKALA:
2011 Master Guide to Form 1099 Compliance, Marianne Couch, JD
AAPA Guide to Accounts Payable, 2011 edition, Jerri LS Langer, JD, LLM
IRS Enterprise Computing Center at Martinsburg, West Virginia
Customer Service Section: Telephone 866-455-7438, M-F 8:30 am - 4:30 pm Eastern time
or email mccirp@irs.gov
IRS Forms and Publications link to the IRS website to look up forms and publications
IRS Publication 1281, guide to backup withholding of federal income tax and the IRS "B Notice" requirements (note
that this February 2011 edition of Pub 1281 shows an old 2007 version of the IRS Form W-9; the current Form W-9
has a revision date of December 2011 in the top left corner)
IRS Publication 1586, guide to the "reasonable cause" regulations including proposed penalties for filing forms with
incorrect or missing Taxpayer Identification Numbers
IRS FIRE System for online filing, and filing extensions, for Forms 1099, 1098, 5498, W-2G, 1042-S. Copy this URL
and paste it into your Internet browser: https://fire.irs.gov/firev1r/
IRS Publication 1220, specifications for electronic filing of 2011 Forms 1099, 1098, 5498, W-2G
IRS Publication 1187, specifications for electronic filing of 2011 Forms 1042-S
IRS TIN Matching Program -- free validation service for Name-TIN furnished by a customer, vendor or other payee,
available to those who file Forms 1099-B, 1099-DIV, 1099-INT, 1099-MISC, 1099-OID or 1099-PATR. The TIN
Matching Program is within the general on-line IRS efile system.
Tutorials for TIN Matching are available to everyone, regardless of whether you have registered yet to use the
service. Tutorials include how to register, how to apply for TIN Matching, and how to use TIN Matching. To access
the tutorials, follow these steps:
1. Go to the IRS eservices portal page
2. Click on the Registration Services link.
3. At the top of the webpage (next to Help), click on the On-line Tutorials link.
IRS efile Services Help Desk: 866-255-0654
Tax treaties
ONESOURCE 1099
1099 information reporting software and processing services
EFTPS Customer Service for federal tax deposits: 800-945-8000
Original Forms W-8 Reference Reg. Sec. 1.1441-1(b)(3)(iv)
Examination for 1042 tax compliance (payments to non-U.S. persons) IRS manual
"Per se" list of terms identifying foreign entities with corporate status, Reg. sec. 301.7701-2
COKALA discussion of preparation for FATCA compliance (Nov 2011)
Rev. Proc. 99-50 Combined information reporting after merger or acquisition
Rev. Proc. 97-22 Electronic storage of books and records
Rev. Proc. 97-33 EFTPS procedures (Electronic Federal Tax Payment System)
SSA Business Services Online
Pennsylvania Tax Collection Districts chart of TCDs, collection offices, and agents
State website links
2011 Master Guide to Form 1099 Compliance, Marianne Couch, JD
AAPA Guide to Accounts Payable, 2011 edition, Jerri LS Langer, JD, LLM
IRS Enterprise Computing Center at Martinsburg, West Virginia
Customer Service Section: Telephone 866-455-7438, M-F 8:30 am - 4:30 pm Eastern time
or email mccirp@irs.gov
IRS Forms and Publications link to the IRS website to look up forms and publications
IRS Publication 1281, guide to backup withholding of federal income tax and the IRS "B Notice" requirements (note
that this February 2011 edition of Pub 1281 shows an old 2007 version of the IRS Form W-9; the current Form W-9
has a revision date of December 2011 in the top left corner)
IRS Publication 1586, guide to the "reasonable cause" regulations including proposed penalties for filing forms with
incorrect or missing Taxpayer Identification Numbers
IRS FIRE System for online filing, and filing extensions, for Forms 1099, 1098, 5498, W-2G, 1042-S. Copy this URL
and paste it into your Internet browser: https://fire.irs.gov/firev1r/
IRS Publication 1220, specifications for electronic filing of 2011 Forms 1099, 1098, 5498, W-2G
IRS Publication 1187, specifications for electronic filing of 2011 Forms 1042-S
IRS TIN Matching Program -- free validation service for Name-TIN furnished by a customer, vendor or other payee,
available to those who file Forms 1099-B, 1099-DIV, 1099-INT, 1099-MISC, 1099-OID or 1099-PATR. The TIN
Matching Program is within the general on-line IRS efile system.
Tutorials for TIN Matching are available to everyone, regardless of whether you have registered yet to use the
service. Tutorials include how to register, how to apply for TIN Matching, and how to use TIN Matching. To access
the tutorials, follow these steps:
1. Go to the IRS eservices portal page
2. Click on the Registration Services link.
3. At the top of the webpage (next to Help), click on the On-line Tutorials link.
IRS efile Services Help Desk: 866-255-0654
Tax treaties
ONESOURCE 1099
1099 information reporting software and processing services
EFTPS Customer Service for federal tax deposits: 800-945-8000
Original Forms W-8 Reference Reg. Sec. 1.1441-1(b)(3)(iv)
Examination for 1042 tax compliance (payments to non-U.S. persons) IRS manual
"Per se" list of terms identifying foreign entities with corporate status, Reg. sec. 301.7701-2
COKALA discussion of preparation for FATCA compliance (Nov 2011)
Rev. Proc. 99-50 Combined information reporting after merger or acquisition
Rev. Proc. 97-22 Electronic storage of books and records
Rev. Proc. 97-33 EFTPS procedures (Electronic Federal Tax Payment System)
SSA Business Services Online
Pennsylvania Tax Collection Districts chart of TCDs, collection offices, and agents
State website links
RESOURCES
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| COKALA Tax Information Reporting Solutions, LLC - telephone 734.629.5155 PO Box 2224, Ann Arbor MI 48105-2224 - fax 734.428.0702 |