I have a vendor who appeared on my 2008 B notice list and my 2009 B Notice list.  I sent the first notice letter and resolved the issue in November 2009 by saying the our files and IRS agree.  Resolved 2009 B notice letter by discovering we had the EIN wrong.  Updated EIN and then sent all EINS via bulk submission and received a match from the IRS on October 2010.  I did send a second B notice letter on November 1, 2010.  Never received a response back.  Question is now there is a request to make a new payment to the vendor.  I have updated the EIN, IRS tin matching, but do not have a letter147C.  Do I need one to be in compliance?

We have a U.S citizen living abroad that will be making a distribution from his annuity. He his asking that the check be mailed to his address overseas. He has elected not to withhold. Are we required to withhold?  If so at what rate?

We received an IRS Levy to withhold from one of our vendors.  We calculated the withholding amount and coded as a Misc 4.  The total of the invoice was coded as a Misc 7.  We remited a check to the IRS for the amount withheld and the remainder to the vendor.  Do I include the withholding amount in Box 4 - Federal Income Tax Withheld?  Do I include the withheld amount on Form 945 or not since it is actually for a "collection" and not an actual withholding?  Should the withheld amount even be coded as Misc 4?  The IRS told me that an IRS Levy is not a true withholding and that the amount should not be included on a Form 945.  The IRS Agent then told me that she only handles Form 945 and that I needed to follow-up withIRS Collections regarding the IRS Levy - that she didn't know how those were handled!  How is an IRS Levy handled....I can't get a straight answer from anyone. Also, if these types of payments need to be included on the Form 945 I assume that I need to include on Line 2 - Backup Withholding, complete Line 3 - Total Taxes, and complete Line 7 information, is this correct?

We received an IRS Levy to withhold from one of our vendors.  We calculated the withholding amount and coded as a Misc 4.  The total of the invoice was coded as a Misc 7.  We remited a check to the IRS for the amount withheld and the remainder to the vendor.  Do I include the withholding amount in Box 4 - Federal Income Tax Withheld?  Do I include the withheld amount on Form 945 or not since it is actually for a "collection" and not an actual withholding?  Should the withheld amount even be coded as Misc 4?  The IRS told me that an IRS Levy is not a true withholding and that the amount should not be included on a Form 945.  The IRS Agent then told me that she only handles Form 945 and that I needed to follow-up with IRS Collections regarding the IRS Levy - that she didn't know how those were handled!  How is an IRS Levy handled....I can't get a straight answer from anyone. 

Do non profits show up on the TIN matching service?

One of our subsidiaries withheld 30% from at least two tennis players that are US citizens.  Since the Federal amount withheld was already sent to the IRS in April and reported, how is this handled on the Form 1099-Misc?  Do I include the gross amount in Box 7 and/or the net amount?  Do I report anything in Box 4?  Do I need to complete a Form 945???

Another tennis player denounced citizenship from another country but is not a U.S. resident yet.  She plays under the U.S. flag and has a green card and a U.S. address, how should this be handled for reporting purposes?

How are IRS Levy's handled on a Form 1099-Misc?  My understanding is that you never use the Box 4 (except for actual backup withholding due to not having correct SSN/EIN/W-9 on file).  A tax authority has told me that when we receive an IRS Levy, we deduct the monies owed and send payment to the IRS.  We then issue payment, less the monies deducted, and have two lines of distribution (g/l), i.e. $700 - Box 7, $300 - Box 4 and $400 paid to the payee.  I don't believe this is correct.  Anxiously awaiting your response!

Can  a client request withholding on an interest payment reportable on a Form 1099-INT that is not back up withholding?

Thank you for your answer to my previous question: Hawaii still mirrors the Federal (IRS) requirements for Form 1099 (1099-DIV, INT, G, MISC, OID , PATR, and R) withholding. I have these follow-up questions: How does the Accelerated Deposit Rule apply to HI withholding deposits? I'm not clear if the deposits are required on the days we have the Fed deposits because our Fed withholding exceeds $100,000 or only when the HI withholding exceeds $100,000. Do other states have any specific instructions to clarify this requirement?

We withhold employment taxes on disability income paid to our customers and deposit the funds to the Fed account daily because the liability exceeds $100,000. We are semi-weekly depositor, required to use the EFTPS (we use an ACH tax deposit product offered by our bank). The issue is the ACH tax deposits are settled the next business day after we request the payment (our systems provide the liability data after the nightly batch process, therefore we only know the liability amount in the morning to request the payment). For the quarterly form 941, we are required to include schedule B which reports the liability based on dates payments were made, therefore, our deposits always appear late according to the IRS tracking system. We often receive late payment notices but the IRS often abates the penalties after working with us. Questions: 1) With our current situation as described above, what can we do to comply with the IRS deposit requirements and avoid the late notices? 2) If we used the EFTPS offered by the IRS, would they accept the day we enter the deposits into the system as our deposit date (though the actual cash is transferred the next business day)? Thank you.