Misc
The section of the IRM which was recently updated, including the date by the title of the IRM.
What is highlighted yellow?
This schedule is required to be attached to form 941 for semi-weekly depositors
What is Schedule B?
Criteria met by and employer requiring filing of the Form 940
In the current or preceding year the employer.....
Paid wages of $1,500 or more in any calendar quarter, or At any time had one or more employees in any 20 calendar weeks.
The default Federal tax status for a multi-member LLC
What is a Partnership?
This IRM governs which IAT tools are mandatory.
What is 21.2.2-2 ACCOUNTS MANAGEMENT MANDATED IAT TOOLS?
These kinds of command codes access the Master File.
What are CFOL codes?
Individuals who perform services that are subject to the will and control of an employer as to what must be done and how it must be done.
Who are Common-Law employees?
Publication that provides information regarding types of employers EXEMPT from FUTA Tax
What is Publication 15 (Circular E)?
A single member LLC that did not elect to be classified as an association taxable as a corporation.
What is a Disregarded Entity?
This tool is not mandatory but provides details on all transaction and action codes on an account, across all modules.
This form is used to authorized a third party to receive tax information on behalf of a taxpayer; it does not give the authority to act.
What is Form 8821?
These are the total tax rates for Social Security and Medicare.
What is 12.4% (Social Security) & 2.9% (Medicare)?
An agricultural employer must file Form 940 if either one of the following applies.
Paid cash wages of $20,000 or more to farm workers during any calendar quarter of the current or preceding year OR Employed 10 or more farm workers during some part of a day during any 20 different weeks of the current or preceding year.
True or False? LLC is recognized as its own separate entity type for the purposes of federal tax.
False, Limited Liability Companies must be taxed using an existing federal tax form, such as corporate form 1120.
This tool should be opened with IDRS at the start of the day and will be used to navigate the various command codes.
What is QCC, Quick Command Code?
This describes the two types of unauthorized disclosure.
What is Inadvertent and Willful?
This form is used to report employment taxes for agricultural employers
What is form 943?
These 3 states and jurisdictions were subject to credit reduction in 2024.
LLC's file this form to make an Entity Classification Election.
What is form 8832?
• A multi-member LLC can elect to be classified as a partnership or as an association taxable as a corporation.
• A single member LLC can elect to be classified as an association taxable as a corporation or to be classified as a disregarded entity.
This website provides information such as known issues and job aids regarding IAT tools.
What is IAT Website? Located in the "Help" tab, pressing F1, or using the link in SERP homepage.
This is the number of additional items required for high-risk authentication.
What is two?
This rule applies if the total unpaid tax liability during a 941 tax period reaches $100,000
What is the Next Day Deposit Rule?
This schedule must be used when an employer reports wages in a credit reduction state/jurisdiction.
What is Schedule A, Multi-State Employer and Credit Reduction Information?
These are appropriate titles for the responsible party of a multi-member LLC under default classification.
What is member or partner?
This tool is used to complete a reprocess.
What is REQ54?