On June 15, APA’s Government Relations Task Force (GRTF) Subcommittees on IRS Issues and Child Support and Other Garnishments submitted recommendations to the IRS and U.S. Department of the Treasury on the agencies’ Priority Guidance Plan for 2018-2019 (IRS Notice 2018-43), including requesting electronic capabilities for Form 1099-MISC, the amended Form 94x series, and federal tax levies.
Employer Interest in Electronic Capabilities
For the IRS and employers, electronic capabilities are both more cost effective and efficient. In some instances, filing information returns are not available for electronic filing, such as for the amended Form 94x series, which includes corrections to Form 941, Employer’s Quarterly Federal Tax Return. In other situations, such as for Form 1099-MISC, Miscellaneous Income, employers are required to use a third party to file, which may be too costly for some small employers. For tax levies, communication between the IRS and employers, including notices, responses, and payments, are all managed on paper.
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