Disregarded entities and qualified subchapter S sub-
by which the employer will confirm the withdrawn
The IRS has published final regula-consent. The employee must also be notified thattions (Treasury Decision 9356) under which QSubs andthe withdrawn consent does not apply to the previ-eligible single-owner disregarded entities are treated asously issued Forms W-2.separate entities for employment tax and reporting pur-
The employee must be informed about any condi-poses. For more information, see
Disregarded entities and
tions under which electronic Forms W-2 will no
qualified subchapter S subsidiaries
oflonger be furnished (for example, termination of em-Publication 15 (Circular E), Employer’s Tax Guide.ployment).
The employee must be informed of any proceduresfor updating his or her contact information that en-
ables the employer to provide electronic Forms W-2.
The employer must notify the employee of any
Additional employment tax information.
Visit the IRSchanges to the employer’s contact information.website at
and click on the
link.You must furnish electronic Forms W-2 by the due date ofthe paper forms. For more information on furnishing Form
You can call the IRS Business and Spe-W-2 to employees electronically, see Regulations sectioncialty Tax Line with your employment tax questions at31.6051-1(j).1-800-829-4933.
Electronic filing and payment.
Now, more than ever
Help for people with disabilities.
Telephone help isbefore, businesses can enjoy the benefits of filing andavailable using TTY/TDD equipment. You can callpaying their federal taxes electronically. Whether you rely1-800-829-4059 with your tax question or to order formson a tax professional or handle your own taxes, the IRSand publications. You may also use this number for prob-offers you convenient programs to make filing and pay-lem resolution assistance.ment easier.Spend less time and worry on taxes and more time
Annual employment tax filing for small employers.
running your business. Use
and the Electronic Fed-Certain small employers must file Form 944, Employer’seral Tax Payment System (EFTPS) to your benefit.ANNUAL Federal Tax Return, rather than Form 941, Em-ployer’s QUARTERLY Federal Tax Return, to report their
for additional information.employment taxes. For more information, see the Instruc-
For EFTPS, visit
or call EFTPS Cus-tions for Form 944.tomer Service at 1-800-555-4477.
Furnishing Form W-2 to employees electronically.
You may set up a system to furnish Forms W-2 electroni-
Electronic submission of Forms W-4, W-4P, W-4S,
cally to employees who choose to receive them in that
W-4V, and W-5.
You may set up a system to electronicallyformat. Each employee participating must consent (or re-receive any or all of the following forms (and their Spanishceive confirmation of any consent made using a paperversions, if available) from an employee or payee.document) electronically, and you must notify the employ-
Form W-4, Employee’s Withholding Allowance Cer-ees of all hardware and software requirements to receivetificate.the forms. You may not send a Form W-2 electronically toany employee who does not consent or who has revoked
Form W-4P, Withholding Certificate for Pension orconsent previously provided.Annuity Payments.To furnish Forms W-2 electronically, you must meet the
Form W-4S, Request for Federal Income Tax With-following
and provide a clearholding From Sick Pay.and conspicuous statement of each of them to your em-ployees.
Form W-4V, Voluntary Withholding Request.
The employee must be informed that he or she may
Form W-5, Earned Income Credit Advance Paymentreceive a paper Form W-2 if consent is not given toCertificate.receive it electronically.If you establish an electronic system to receive any of
The employee must be informed of the scope andthese forms, you do not need to process that form in aduration of the consent.paper version.
The employee must be informed of any procedureFor each form that you establish an electronic submis-for obtaining a paper copy of any Form W-2 (andsion system for, you must meet each of the following fivewhether or not the request for a paper statement isrequirements.treated as a withdrawal of his or her consent) aftergiving consent.1.The electronic system must ensure that the informa-tion received by the payer is the information sent by
The employee must be notified about how to with-draw a consent and the effective date and mannerthe payee. The system must document all occasionsPage 2