Government Archive

APA Urges Expansion of Truncated-TINs

The IRS released proposed regulations which would make the truncated TIN (TTIN) pilot program permanent, thus allowing certain filers of information returns to display the last four digits of the taxpayer identification number on reports. The APA applauded these regulations, but asked that the program be expanded to cover employer identification numbers (EINs).

Read APA's Letter.

APA Continues Efforts Regarding Treatment of Severance Payments

In United States v. Quality Stores, the U.S. Court of Appeals for the Sixth Circuit ruled that severance payments paid to former employees pursuant to an involuntary reduction in force were supplemental unemployment compensation benefits (SUB-Pay) and not taxable wages for FICA tax purposes. The APA has been monitoring this case because of the significant payroll tax implications and filed a memorandum commenting on the court's most recent decision.

Read APA's Memorandum.

With Fiscal Cliff Looming, APA Requests Guidance from Treasury, IRS

The 2013 percentage method withholding tables have not yet been released due partly because of the ongoing fiscal cliff negotiations. The APA wrote to the Treasury and IRS to request guidance on how employers should withhold federal income tax from payments made after December 31.

Read APA's Letter.

As Congress Considers Tax Relief Proposals, APA Offers Assistance

With the two percent social security tax holiday for employees scheduled to expire on December 31, the APA offered to meet with members of Congress to discuss the effects any extension or expiration would have on employers and any other tax relief proposals being considered.

Read APA's Letter.

APA Encourages IRS, Treasury To Update and Expand Hurricane Sandy Tax Relief

The APA submitted comments to the IRS and Treasury requesting reinstatement of special temporary rules allowing employees to donate vacation and sick pay to hurricane Sandy victims.

Read APA's comments. Read APA's Thank You Letter.

Draft Form I-9 is released, Immigration Subcommittee Weighs In

USCIS released a draft Form I-9 and instructions in March and requested public comment on the proposed form and instructions. The Immigration Subcommittee of the Government Affairs Task Force reviewed the form and instructions and submitted comments.

Read APA's comments.

APA provides updated comments on the Temporary Payroll Tax Cut Continuation Act

The APA submitted updated comments to Congress on P.L 112-78, the Temporary Payroll Tax Cut Continuation Act of 2011. The APA requested member feedback on two questions:

  1. If required, how much time is needed to reprogram payroll systems to allow for 2 different employee social security rates (6.2% and 4.2%) in the same year?
  2. If the extension is only temporary again, would it be easier to implement the change if it ended at the end of a quarter (March 31, June 30, September 30) or a non-quarter ending month (i.e. April 30, May 31)?
Read APA's comments.

APA presents testimony on IRS's Real Time Tax System

On January 25, Lori Brown, CPP provided testimony on behalf of the APA to IRS officials concerning the IRS's creation and implementation of a Real Time Tax System.

Read APA's comments.

APA provides comments on H.R. 3630

The APA submitted comments to Congress on H.R. 3630, Temporary Payroll Tax Cut Continuation Act of 2011.

Read APA's comments.

APA provides comments on IRS Notice 2011-28

The APA submitted comments to the IRS concerning Notice 2011-28 - Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage. The APA requested feedback from members of our GATF subcommittees to hear any problem areas payroll professionals may encounter when the requirement becomes mandatory beginning with 2012 Forms W-2.

Read APA's comments to the IRS