BASIC (02-95)

RM 01103.005 How to Handle Employment Tax Inquiries

CAUTION:

Always make it clear to an inquirer that IRS is the authority on all tax matters.

Procedure

 

Type of Inquiry           Action

General inquiry

  • Provide information available in POMS or other SSA-prepared materials; or

  • Refer the inquirer to one of the IRS publications listed in RM 01103.030; or

  • Refer the inquirer to the IRS District Office.

Employment tax reporting or forms

  • Provide information if available from this subchapter of POMS or POMS Subchapter RM 01101.000, RM 01105.000; or

  • Provide information on magnetic media filing from SSA's Technical Information Bulletin No. 4. Refer questions about the requirements set out in this bulletin to the appropriate SSA magnetic media coordinator, or

  • Refer the inquirer to the IRS Publication 15, “Employer Tax Guide (Circular E)”, or

  • Refer the inquirer to the IRS District Office.

Employment coverage issues

  • Refer issues of State and local coverage under a section 218 agreement with SSA to the State Administrator; and

  • Refer all other coverage issues to the IRS District Office.

NOTE: Technical advice provided to the employer is not binding upon IRS unless IRS makes a specific ruling covering the employer's situation or a precedent governs all such issues raised by the inquiry.

Eligibility for employment of new employees

  • Refer the inquirer to Form I-9 (Employment Eligibility Verification), and accompanying instructions; or

  • Refer the inquirer to the Immigration and Naturalization Service.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0101103005
RM 01103.005 - How to Handle Employment Tax Inquiries - 08/01/2012
Batch run: 08/01/2012
Rev:08/01/2012