IRS Publication 1281, guide to backup withholding of federal income tax and the IRS "B Notice" requirements (current version of Publication 1281 is still the one dated 12-2014)
IRS Publication 1586, guide to the "reasonable cause" regulations and IRS Notice 972CG for proposed penalties that include filing forms with incorrect or missing Taxpayer Identification Numbers (current version of Publication 1586 is the one dated 02-2016)
IRS FIRE System for online filing, and filing extensions, for Forms 1099, 1098, 5498, W-2G, 1042-S. Copy this URL and paste it into your Internet browser: https://fire.irs.gov/firev1r/
IRS AIR System for online filing of Forms 1095-B, 1094-B, 1095-C, 1094-C information returns required under the Affordable Care Act.
IRS Publication 1220 for 2016, instructions and specifications for electronic filing of 2016 Forms 1099, 1098, 5498, W-G, 1097, 3921, 3922, 8935.
IRS Publication 1187 for 2016, specifications for electronic filing of 2016 Forms 1042-S.
IRS TIN Matching Program -- free validation service for Name-TIN furnished by a customer, vendor or other payee, available to those who file Forms 1099-B, 1099-DIV, 1099-INT, 1099-K, 1099-MISC, 1099-OID or 1099-PATR. The TIN Matching Program is within the general on-line IRS efile system. Tutorials for TIN Matching are available to everyone, regardless of whether you have registered yet to use the service. Tutorials include how to register, how to apply for TIN Matching, and how to use TIN Matching. To access the tutorials, follow these steps: 1. Go to the IRS eservices portal page 2. Click on the Registration Services link. 3. At the top of the webpage (next to Help), click on the On-line Tutorials link.
IRS efile Services Help Desk: 866-255-0654
Tax treaties PDF copies of income tax treaties between the U.S. and foreign tax jurisdictions, plus Technical Explanation papers that clarify provisions of treaties Tax treaty tables prepared by IRS Look-up tables that were in IRS Publication 515 in past years, now available only on the IRS website, plus new LOB Table covering Limitation on Benefits provisions found in tax treaties
EFTPS Customer Service for federal tax deposits: 800-945-8000