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
(current version of Publication 1281 is the one dated 3-2020).  NOTE that Pub. 1281 doesn't show the current Form
W-9!  Obtain the current Form W-9 (revised October 2018) from the IRS website at

https://www.irs.gov/pub/irs-pdf/fw9.pdf
.   

IRS Publication 1586, guide to the "reasonabe cause" regulations and IRS Notice 972CG for proposed penalties
that include filing forms with incorrect or missing Taxpayer Identification Numbers (current version of Publication
1586 is the one dated 08-2018)

IRS FIRE System for online filing, and filing extensions, for Forms 1099, 1098, 5498, W-2G, 1042-S.  For information
about the FIRE system, see
https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire
To log in for online filing, go to https://fire.irs.gov/  

IRS AIR System for online filing of Forms 1095-B, 1094-B, 1095-C, 1094-C information returns required under the
Affordable Care Act.  

IRS
Publication 1220 provides instructions and specifications for electronic filing of Forms 1099, 1098, 5498, W-G,
1097-BTC, 3921, 3922

IRS
Publication 1187 provides instructions and specifications for electronic filing of Form 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-K, 1099-MISC, 1099-OID or 1099-PATR.  To
register for TIN Matching or use the TIN Matching Program, go to
https://www.irs.gov/tax-professionals/taxpayer-identification-number-tin-matching
The TIN Matching Program is within the general on-line IRS efile system.

IRS efile Services Help Desk:  866-455-7438

Tax treaties
PDF copies of income tax treaties between the U.S. and foreign tax jurisdictions, plus Technical Explanation papers
that clarify provisions of treaties
Tax treaty tables prepared by IRS
Look-up tables that were in IRS Publication 515 in past years are now available only on the IRS website, plus the
IRS now displays an LOB Table covering Limitation on Benefits provisions found in tax treaties

EFTPS Customer Service for federal tax deposits:  800-945-8000

Rev. Proc. 99-50 Combined information reporting after merger or acquisition

Rev. Proc. 97-22 Electronic storage of books and records

Rev. Proc. 98-25 Records maintained electronically

Rev. Proc. 97-33  EFTPS procedures (Electronic Federal Tax Payment System)

SSA Business Services Online

State website links
RESOURCES
COKALA Tax Information Reporting Solutions, LLC
Telephone 734.629.5155
PO Box 2224, Ann Arbor MI 48105-2224
office@cokala.com