American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition
It's more important than ever to be in compliance with payroll laws and regulations! How do you stay in compliance and avoid penalties? The APA Basic Guide to Payroll is written to make understanding the laws and regulations as easy as possible. And this single-volume guide is filled with tools to help you apply the law and make proper calculations – with ease!
The IRS has announced an interim change to strengthen its procedures for issuing Individual Taxpayer Identification Numbers (ITINs) through the end of the year. Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security number. During this interim period, ITINs will only be issued when applications include original documentation, such as passports and birth certificates, or certified copies of these documents from the issuing agency. ITINs will not be issued based on applications supported by notarized copies of documents. ITINs will also not be issued based on applications submitted through certifying acceptance agents unless they attach original documentation or copies of original documents certified by the issuing agency. The changes, which are effective immediately, are designed to strengthen and protect the integrity of the ITIN process while minimizing the impact on taxpayers.
During this interim period, people who need ITINs to get their tax returns processed can acquire them by submitting, by mail, their original documentation or certified copies of their documentation. Documentation will be accepted at IRS walk-in sites but will be forwarded to the ITIN centralized site for processing.
Some categories of applicants are not impacted by these interim changes, including spouses and dependents of U.S. military personnel who need ITINs. People who should follow the current procedures outlined in the Form W-7 instructions include military spouses and dependents without an SSN who need an ITIN and nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits. Some taxpayers who have already filed applications may be required to furnish additional documentation directly to the IRS. No additional action is required for people who have already filed ITIN requests unless they are contacted by the IRS.
Final rules will be issued before the start of the 2013 filing season when most ITIN requests come in. The IRS will be gathering feedback and suggestions during the summer from stakeholders on what permanent procedures are appropriate as it reviews procedures for the ITIN program. The IRS will look to make long-term improvements to the program while minimizing barriers to individuals reporting their income and filing their tax returns. (IR-2012-62, June 22, 2012.)
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