SOI-482 Form 94x e-File

Appendix A. Form 94X e-file Initiative Schedule for 2015 IRS Nationwide Tax Forums

Appendix A: Schedule for 2015 IRS Nationwide Tax Forums

2015 Nationwide Tax Forum Locations and Dates

City	Dates
National Harbor (DC)	July 7 – 9
Denver, CO	July 28 – 30
San Diego, CA	August 11 – 13
Atlanta, GA	August 25 – 27
Orlando, FL	September 1 – 3

Appendix B: Screener’s Guide for the “94X E-file” Focus Group

Hello, my name is _______ and I am an employee of the Internal Revenue Service. I am recruiting approximately 20 tax practitioners to participate in one of the focus group discussions that will be held during this tax forum. The IRS has asked me to gather ideas and opinions about proposed mandates to electronically file employment tax returns.

First, may I ask you a qualifying question?

Question: Have you assisted any of your clients with filing employment tax returns within the last year?

If the answer is yes, then invite the practitioner to participate in the focus group.

If the answer is no, thank the practitioner for stopping to talk with you.

We would like to invite you to participate in the focus group titled ‘94X E-file’ with about nine other tax practitioners. Again, we want to hear your opinions, views and ideas. The session should take approximately 2 hours and will be held on __(day)__ at __(time) __ in Room __________.

The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this focus group is 1545-1349. We estimate the time required to be two hours. Also, if you have any comments regarding the time estimates associated with this study or suggestions on making this process simpler, please write to:

Internal Revenue Service

Tax Products Coordinating Committee

SE:W:CAR:MP:T:T:SP

1111Constitution Ave. NW

Washington, DC 20224

Appendix C: Moderator’s Guide for the ‘94X E-File’ Focus Group

Hi! My name is ____________ and I’m a focus group moderator from the Internal Revenue Service. This is my co-moderator ______________.

The IRS has a strong commitment to improve our service to customers and, in that light, we are seeking important information from those who will be impacted by potential mandates to e-file employment tax returns. The IRS would like to gather your thoughts and opinions regarding the potential mandates.

Before we start, let me ask how many of you have ever participated in a focus group before? For those of you who have not, let me explain. A focus group is a research tool used to gather ideas and opinions from a group of individuals with a common characteristic or experience by means of directed discussion.

My job as a moderator is to help guide the flow of conversation, make sure everyone’s comments are heard, and ensure that questions about various aspects of the topics are covered. You will see me referring to this outline during our session. The outline includes all points I need to cover with the group, and helps me keep the discussion on track. It is important that we cover all of the topics. Therefore, I may at times have to break off the conversation in order to move on to another area on the guide.

In order for our discussion to move along smoothly, I would like to go over some ground rules:

• The IRS has arranged this room during this conference for you to speak with us. We only need to know your first name in order to keep the discussion moving.

• There are no right or wrong answers, but there could be different points of view. Everyone’s opinion is valuable, so I’d like everyone to participate and be courteous to others.

• Please turn off any cell phones.

• Please speak one-at-a-time, loudly, and clearly.

• I will be watching our time and directing our conversation. My co-moderator will be taking notes. Because it’s hard to listen to your comments and capture everything once the conversation gets moving, we will also tape this session. The tape will only be used to refresh our memory and to ensure that we convey your ideas and opinions accurately in the report. NO NAMES WILL BE USED IN THE REPORT. Once the report is written, the tape is destroyed.

• We will be here about 2 hours. There will be no formal break; however, if you need to stretch, go to the restroom, or walk around a little, please feel free to do so but please come back quickly. Your comments are very important to us.

We are required by law to report to you the OMB control # for this public information request. That number is 1545-1349.

Warm Up

Let’s begin! Please give me your first name only, how long you’ve been in business and what types of returns you prepare. Note: Go around the table.

General Questions

What kind of businesses do you represent?

Filing Options

What are your thoughts on filing employment taxes electronically?

How are the employment tax returns you prepare for your clients commonly filed? (List answers on flip chart)

Probes:

• I e-file the return through a third party who is an IRS authorized transmitter.

• I e-file the return for the client myself, since I am authorized by the IRS to do so.

• I file the return on paper for the client.

• I complete the return and give it to the client, who files it however they prefer.

• Other.

What are the main reasons the employment tax returns you prepare for your clients not e‑filed? (List answers on flip chart)

Probes:

• Clients do not want to pay for e-filing.

• Clients worry about tax data security when e-filing.

• Clients believe e-filing is too slow or complicated.

• Clients are more familiar and comfortable with filing on paper.

• I prefer not to register with the IRS as a Reporting Agent.

• Other.

What other returns do you e-file? (List answers on flip chart)

Probes:

• State and local employment tax returns.

• Other federal business returns.

• State and local business returns.

• Federal personal income tax returns.

• State and local personal income tax returns.

• Other.

New Electronic E-filing Methods

The IRS recently introduced two new methods of electronically signing e-filed employment tax returns, using Forms 8879-EMP and 8453-EMP. With the 8879-EMP, the employer signs a form authorizing the return originator to transmit a PIN to the IRS in place of a signature, and the originator retains the signed paper form. With the 8453-EMP the employer signs a paper form which is then scanned, and a PDF signature document is transmitted as an attachment to the e‑filed return. (Provide copies of the Forms 8879-EMP and 8453-EMP)

How many of you are aware these new electronic signature methods are available? (Have them raise their hands and secure a count)

How many of you have used the new electronic signature methods? (Have them raise their hands and secure a count)

Probes:

• Yes, I have tried the Form 8879-EMP method (PIN entry).

• Yes, I have tried the Form 8453-EMP method (PDF attachment).

• Yes, I have tried both methods.

For those who used the new electronic signature methods, how was the experience?

Communications

How do you assist your employment tax clients with applying for an on-line employment tax signature PIN?

How do you assist your employment tax clients with filing federal income reporting documents, such as W-2s and 1099s?

How do you assist your employment tax clients with:

• Making employment tax payments and deposits?

• Hiring a dedicated payroll e-services firm to deal with employment taxes?

How do you prefer to receive general information about employment taxes?

Probes:

• From IRS printed publications and mass mailing.

• From the IRS tax practitioner website.

• From an IRS walk-in help-desk or telephone help-line.

• From tax professional associations and conferences.

• Other.

How should the IRS communicate employment tax e-filing requirements?

What can the IRS do to make employment tax e-filing more attractive to you as a tax practitioner?

Probes:

• Make it free or low-cost.

• Make it simpler and quicker to enroll in the system.

• Simplify the electronic signature process.

• Provide better guidance and instructions.

• Other.

Overall Challenges/Benefits

What are the challenges that may prevent the proposed mandate to e-file employment tax forms from being successful?

What are the benefits of e-filing employment tax forms?

Probes:

• It quickly provides proof that a return has been received.

• It saves on printing, mailing and storage costs.

• It helps keep client information organized and easily retrievable.

• Other.

Conclusion

Are there any more comments about the topics we covered today?

Thank you for sharing your thoughts and opinions today. Your participation and feedback is extremely valuable and it will provide the IRS with information to consider before proposing any mandates. Have a great day.

Appendix D: Form 8879-EMP IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945

Appendix E: Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return