Master Guide to Form 1099 Compliance for 2016 Reporting by Marianne Couch, JD   New edition will be released
soon
covering 2017 form filing (due to IRS in 2018), new W-9 form and updates for payments made in 2018

Master Guide to Form 1042-S Compliance for 2016 Reporting by Marianne Couch, JD   New edition will be released
soon
covering 2017 Form 1042-S and 1042 filing (due to IRS in 2018), new W-8 series forms and amendments to
regulations applicable to payments made in 2017 and 2018

IRS Enterprise Computing Center at Martinsburg, West Virginia
Customer Service Section
:  Telephone 866-455-7438, M-F 8:30 am - 4:30 pm Eastern time
or email mccirp@irs.gov

IRS Forms and Publications link to the IRS website to look up forms and publications

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 2017: instructions and specifications for electronic filing of 2017 Forms 1099, 1098, 5498,
W-G, 1097-BTC, 3921, 3922

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

Rev. Proc. 99-50 Combined information reporting after merger or acquisition

Rev. Proc. 97-22 Electronic storage of books and records

Rev. Proc. 98-25 Records maintained electronically

Rev. Proc. 97-33  EFTPS procedures (Electronic Federal Tax Payment System)

SSA Business Services Online

State website links
RESOURCES
COKALA Tax Information Reporting Solutions, LLC - telephone 734.629.5155
PO Box 2224, Ann Arbor MI 48105-2224 - fax 734.428.0702
office@cokala.com