© 2023 American Payroll Institute, Inc. Inside this issue... IRS Posts Drafts of Form 941, Instructions, and Schedules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 IRS Releases 2023 Publication 15-B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 States May Face an Increased Credit Reduction for 2023. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 IRS Republishes Publication 1220 to Correct Errors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 IRS Updates Form 1099-K FAQs to Reflect Delay in Threshold Rule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 District Court Dismisses Federal Contractor Minimum Wage Case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 OCSE Proposes Extension to Current IWO Form, Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 EEOC to Open 2022 EEO-1 Data Collection in Mid-July. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Learn More About Compliance at APA’s Capital Summit in March. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 DHS, DOJ Adjust Immigration-Related Civil Penalties for Inflation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 DOL Announces Annual Adjustments for FLSA, FMLA Violations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 OCSE Releases Revised NMSN Parts A and B With 2025 Expiration Date. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6th Circuit Clarifies FMLA Notice Requirements for Intermittent Leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Businesses Should Be on Lookout for U.S. Economic Census Request. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 National Taxpayer Advocate’s Annual Report Includes Employer Issues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 USCIS Redesigns Permanent Resident Card, EAD to Upgrade Security. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 OCSE Updates Answers to New Hire Reporting Questions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 IRS Releases Publication on Withholding for 2023. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Free Virtual Event for Payroll Professionals, Their Teams, and Colleagues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 6th Circuit Reverses District Court on FLSA 'Willful' Question. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 IRS Updates Digital Asset Information Reminds Taxpayers to Report Them. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Submit Your Questions for Agencies to Answer at Congress 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 5th Circuit Finds Cable Technicians Exempt From FLSA Overtime Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Wage and Hour Roundup. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 State and Local News. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 February 3, 2023 Volume 31 Issue 2 IRS Opens IRIS Portal to File Forms in 1099 Series On January 25, the IRS opened its new 1099 filing portal, the Information Returns Intake System (IRIS) [IR-2023-14, 1-25-23]. IRIS is a free electronic filing service that the IRS said “is secure, accurate, and requires no special software.” IRIS can be used by businesses that have completed an application and received their IRIS Transmitter Control Code (TCC) from the IRS. IRIS is available to all businesses, but the IRS said the portal may be especially helpful to small businesses that file Forms 1099 on paper. Currently, IRIS will accept Forms 1099 only for tax year 2022 and later. Unique TCCs needed for IRIS To use IRIS, businesses will need to apply for a separate TCC. The IRS started accepting applications for TCCs for the internet channel in December 2022. Users cannot use the TCCs for the Filing Information Returns Electronically (FIRE) system for IRIS. To apply for an IRIS TCC, visit https:// www.irs.gov/tax-professionals/iris-application-for-tcc. Each person listed as an authorized user for the TCC must have an account and an e-Services PIN. IRIS users also will need separate TCCs for the internet channel and the A2A (Application to Application) channel. A2A is for large volume filing and typically will be used by software developers and transmitters. The IRS plans to begin the IRIS Assurance Testing System (ATS) for the A2A channel in May. The FIRE system will be available for bulk filing Forms 1099 and the other information returns through at least the 2023 filing season. Other resources The IRS developed a flyer to remind employers about IRIS (Publication 5731, 1-11-23). The IRS has also created Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide, to provide details on the portal. Advantages of IRIS The IRS lists four main advantages of using IRIS in Publication 5731.
Next Page