QuickAlerts - Technical New Modernized e-File (MeF) Business Returns Schema and Business Rules are Available.

Having trouble viewing this email? View it as a Web page.                                                                                                                                                  QuickAlerts for Tax Professionals November 30, 2023 e-file Resources QuickAlerts Library QuickAlerts Article QuickAlerts Brochure e-file for Tax Pros Software Developers IRS.gov Refund Information Other Useful Links Tax Professionals Home All Forms and Instructions Training and Communication Tools e-Services Disaster Relief Internal Revenue Bulletins Subject:  New Modernized e-File (MeF) Business Returns Schema and Business Rules are Available. Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs. Tax Years 2022/2023 / Processing Year 2024 Schemas and Business Rules are available. The Business Rules packages identified below were incomplete or were missing certain Business Rules. We are providing the Schemas associated with each package listed below, but no changes were made to the schemas. Current Year Schemas and Business Rules: Form 940 Annual                2023v1.0 (no changes) Form 943 Annual                2023v1.0 Form 944 Annual                2023v1.0 Form 945 Annual                2023v1.0 (no changes) Form 943 Annual                2023v2.0 Updated Current Year Business Rules: Form 1065                          2023v5.0 Prior Year Schemas and Business Rules: Form 940 Annual                2022v2.0 (no changes) Form 943 Annual                2022v2.0 Form 944 Annual                2022v2.0 Form 945 Annual                2022v2.0 Note: If only minor changes occur, Software Developers are not required to use the new version. If the major number changes, all software must reflect the new version. Please visit the Modernized e-file (MeF) Schemas and Business Rules page on IRS.gov for more information about Schemas and Business Rules. Software Developers and State organizations may download Schemas and Business Rules from their e-Services mailbox. To access these files, the following is needed: Active e-Services account Listed on an e-File application with the provider option of Software Developer or State Software Developer must have an associated tax type of 94x and 1065. You may have several messages in your account. Please open all of them to find the set you would like to download. After 60 days the messages are purged. If you have the appropriate role and do not have these files available for download within 48 hours, please contact the MeF Mailbox with the Company Name, ETIN and Schema Package(s) with Tax Year needed. Back to Top Thank you for subscribing to QuickAlerts for Tax Professionals, an IRS e-mail service. If you have an idea or a question related to QuickAlerts you can contact us by e-mail. Submissions which are not related to QuickAlerts will not be processed. If you have tax related questions you should pursue normal customer service channels provided on IRS.gov. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically. Please Do Not Reply To This Message.     Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS). This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535

Reminders for TY 2023 Form 1042 and 1042-S Filing Season

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FATCA News & Information November 30, 2023
Useful Links: IRS.gov FATCA Home News Essentials Key FATCA Provisions News Releases IRS - The Basics IRS Guidance Media Contacts e-News Subscriptions IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File	Issue Number:    2023-08 Reminders for TY 2023 Form 1042 and 1042-S Filing Season In preparation for the upcoming TY 2023 filing season, the IRS is sharing some reminders to consider when preparing and filing Form 1042 and 1042-S. ELECTRONIC FILING (E-FILING) Form 1042 is now available for electronic filing. Form 1042 electronic filing is required for TY 2023 for a withholding agent that is a financial institution, a partnership with more than 100 partners, and for withholding agents that are filing 10 or more information returns for the calendar year. For general information about electronic filing, see Publication 4163, Modernized e-file (MeF) Information for Authorized IRS e-file Providers for Business Returns and the instructions to Form 1042. In addition, the e-filing requirements for Form 1042-S have changed for TY 2023, lowering the 250 return e-file threshold to 10 (calculated by aggregating all information returns). For additional information refer to E-file information returns for e-filing options. See also Publication 1187 and Filing Information Returns Electronically (FIRE). RECENT DEVELOPMENTS Section 1446(f) withholding: Make note of withholding and reporting requirements for the transfer of a publicly traded partnership interest under section 1446(f) that are in effect for TY 2023. See instructions to Form 1042 and 1042-S. Termination of U.S. – Hungary Income Tax Treaty: The termination of the Convention Between the Government of the United States of America and the Government of the Hungarian People's Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income became effective on January 8, 2023. The Convention will cease to have effect with respect to taxes withheld at the source for income paid or credited beginning on January 1, 2024, and may have U.S. tax reporting and withholding implications. See United States' Notification of Termination of 1979 Tax Convention with Hungary | U.S. Department of the Treasury. Additional guidance at: About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding Valid XML Schemas and Business Rules for 1042 Modernized e-File (MeF) Pub 1187, Specifications for Electronic Filing of Form 1042-S Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Publication 966, Electronic Choices to Pay All Your Federal Tax Publication 4163, Modernized e-File Information for Authorized IRS e-File Providers for Business Returns Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters Publication 5446, MeF Submission Composition Guide Webinar Form 1042* and Webinar Form 1042-S* *Please refer to the latest version of the instructions to Forms 1042 and 1042-S for updates that occurred after the date webinars were recorded. Back to top Thank you for subscribing to FATCA News & Information, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. This message was distributed automatically from the FATCA News & Information mailing list. Please Do Not Reply To This Message.

 

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Reminders for TY 2023 Form 1042 and 1042-S Filing Season

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e-News for Withholding Agents November 30, 2023
e-file Resources   IRS.gov Qualified Intermediaries (QI) News e-File for Large Business and International (LB&I) Other Useful Links Withholding Agent Qualified Intermediary FATCA Home Page Tax Professionals Home Forms and Instructions e-Services Internal Revenue Bulletins Taxpayer Advocate Service	Issue Number:    2023-05 Reminders for TY 2023 Form 1042 and 1042-S Filing Season In preparation for the upcoming TY 2023 filing season, the IRS is sharing some reminders to consider when preparing and filing Form 1042 and 1042-S. ELECTRONIC FILING (E-FILING) Form 1042 is now available for electronic filing. Form 1042 electronic filing is required for TY 2023 for a withholding agent that is a financial institution, a partnership with more than 100 partners, and for withholding agents that are filing 10 or more information returns for the calendar year. For general information about electronic filing, see Publication 4163, Modernized e-file (MeF) Information for Authorized IRS e-file Providers for Business Returns and the instructions to Form 1042. In addition, the e-filing requirements for Form 1042-S have changed for TY 2023, lowering the 250 return e-file threshold to 10 (calculated by aggregating all information returns). For additional information refer to E-file information returns for e-filing options. See also Publication 1187 and Filing Information Returns Electronically (FIRE). RECENT DEVELOPMENTS Section 1446(f) withholding: Make note of withholding and reporting requirements for the transfer of a publicly traded partnership interest under section 1446(f) that are in effect for TY 2023. See instructions to Form 1042 and 1042-S. Termination of U.S. – Hungary Income Tax Treaty: The termination of the Convention Between the Government of the United States of America and the Government of the Hungarian People's Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income became effective on January 8, 2023. The Convention will cease to have effect with respect to taxes withheld at the source for income paid or credited beginning on January 1, 2024, and may have U.S. tax reporting and withholding implications. See United States' Notification of Termination of 1979 Tax Convention with Hungary | U.S. Department of the Treasury. Additional guidance at: About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding Valid XML Schemas and Business Rules for 1042 Modernized e-File (MeF) Pub 1187, Specifications for Electronic Filing of Form 1042-S Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Publication 966, Electronic Choices to Pay All Your Federal Tax Publication 4163, Modernized e-File Information for Authorized IRS e-File Providers for Business Returns Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters Publication 5446, MeF Submission Composition Guide Webinar Form 1042* and Webinar Form 1042-S* *Please refer to the latest version of the instructions to Forms 1042 and 1042-S for updates that occurred after the date webinars were recorded. Back to Top Thank you for subscribing to e-News for Withholding Agents, an IRS email service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically. Please Do Not Reply To This Message.

 

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Reminders for TY 2023 Form 1042 and 1042-S Filing Season

Qualified Intermediaries News November 30, 2023
Corporations Topics LB&I At-a-Glance Industry Director Guidance Code, Regs., IRB IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Service Where to File	Issue Number:    2023-17 Reminders for TY 2023 Form 1042 and 1042-S Filing Season In preparation for the upcoming TY 2023 filing season, the IRS is sharing some reminders to consider when preparing and filing Form 1042 and 1042-S. ELECTRONIC FILING (E-FILING) Form 1042 is now available for electronic filing. Form 1042 electronic filing is required for TY 2023 for a withholding agent that is a financial institution, a partnership with more than 100 partners, and for withholding agents that are filing 10 or more information returns for the calendar year. For general information about electronic filing, see Publication 4163, Modernized e-file (MeF) Information for Authorized IRS e-file Providers for Business Returns and the instructions to Form 1042. In addition, the e-filing requirements for Form 1042-S have changed for TY 2023, lowering the 250 return e-file threshold to 10 (calculated by aggregating all information returns). For additional information refer to E-file information returns for e-filing options. See also Publication 1187 and Filing Information Returns Electronically (FIRE). RECENT DEVELOPMENTS Section 1446(f) withholding: Make note of withholding and reporting requirements for the transfer of a publicly traded partnership interest under section 1446(f) that are in effect for TY 2023. See instructions to Form 1042 and 1042-S. Termination of U.S. – Hungary Income Tax Treaty: The termination of the Convention Between the Government of the United States of America and the Government of the Hungarian People's Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income became effective on January 8, 2023. The Convention will cease to have effect with respect to taxes withheld at the source for income paid or credited beginning on January 1, 2024, and may have U.S. tax reporting and withholding implications. See United States' Notification of Termination of 1979 Tax Convention with Hungary | U.S. Department of the Treasury. Additional guidance at: About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding Valid XML Schemas and Business Rules for 1042 Modernized e-File (MeF) Pub 1187, Specifications for Electronic Filing of Form 1042-S Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Publication 966, Electronic Choices to Pay All Your Federal Tax Publication 4163, Modernized e-File Information for Authorized IRS e-File Providers for Business Returns Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters Publication 5446, MeF Submission Composition Guide Webinar Form 1042* and Webinar Form 1042-S* *Please refer to the latest version of the instructions to Forms 1042 and 1042-S for updates that occurred after the date webinars were recorded. Back to Top Thank you for subscribing to the Qualified Intermediaries e-mail list, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the Qualified Intermediaries mailing list. Please Do Not Reply To This Message. To subscribe to or unsubscribe from another list, please go to the Main Subscription Page on the IRS.gov web site.

 

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QuickAlerts - Technical - Business Modernized e-File (MeF) Production Shutdown

Having trouble viewing this email? View it as a Web page.                                                                                                                                                  QuickAlerts for Tax Professionals November 30, 2023 e-file Resources QuickAlerts Library QuickAlerts Article QuickAlerts Brochure e-file for Tax Pros Software Developers IRS.gov Refund Information Other Useful Links Tax Professionals Home All Forms and Instructions Training and Communication Tools e-Services Disaster Relief Internal Revenue Bulletins Subject: Business Modernized e-File (MeF) Production Shutdown To prepare the system for the upcoming Filling Season for Tax Year 2023 and ensure that all Business Returns for the Tax Year 2022 e-filed through the MeF system are processed timely, the following Production shutdown and acknowledgment retrieval schedule has been established. Business MeF Production Shutdown Schedule Shutdown for "Send Submissions" only is scheduled to begin at 11:59 a.m. (noon) Eastern time, Tuesday, December 26, 2023. Transmitters can continue to use the other service requests except "Send Submissions" until 11:59 p.m. (midnight) Eastern time, Tuesday, December 26, 2023. States can continue to use all the service requests necessary to retrieve and process state submissions in accordance with shutdown activities stated above. MeF recommends that states adjust their processing schedule in order to retrieve submissions in time to validate returns and submit acknowledgements. Any acknowledgements not retrieved by 11:59 p.m. Eastern time on December 26th cannot be accessed until MeF opens for production in January 2024. Please note: MeF ATS (Assurance Testing System) will be operational during this cutover. Please monitor the MeF Operational Status page for any future updates. We apologize for any inconvenience this may cause. Back to Top Thank you for subscribing to QuickAlerts for Tax Professionals, an IRS e-mail service. If you have an idea or a question related to QuickAlerts you can contact us by e-mail. Submissions which are not related to QuickAlerts will not be processed. If you have tax related questions you should pursue normal customer service channels provided on IRS.gov. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically. Please Do Not Reply To This Message.     Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS). This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535

IR-2023-227SP: Semana Nacional de Seguridad Tributaria, día 4: Socios de Cumbre de Seguridad instan a empresas a tomar medidas para prevenir pérdida de datos y fraude

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Consejos Tributarios del IRS 30 de noviembre de 2023
Esenciales de Noticias Noticias en Español Consejos Tributarios del Cuidado de Salud Oficina de Prensa Fraudes Tributarios Alrededor de la Nación Temas de Interés IRS.gov/Español   Consejos Tributarios Centro Multimediático Hojas de Datos Recursos del IRS Medios Sociales y el IRS Contacto de Mi Oficina Local Formularios e Instrucciones Defensor del Contribuyente Los Derechos del Contribuyente	Edición Número:    IR-2023-227SP En Esta Edición Semana Nacional de Seguridad Tributaria, día 4: Socios de Cumbre de Seguridad instan a empresas a tomar medidas para prevenir pérdida de datos y fraude WASHINGTON — Como parte de la Semana Nacional de Seguridad Tributaria, el Servicio de Impuestos Internos y los socios de la Cumbre de Seguridad instaron hoy a las empresas a permanecer en alerta contra los ciberataques destinados a robar la información personal de sus clientes y otros datos comerciales que pueden ayudar a los ladrones de identidad. El IRS continúa viendo casos en los que las pequeñas empresas y otros enfrentan una variedad de planes fraudulentos relacionados con el robo de identidad que intentan obtener información que puede usarse para presentar declaraciones de impuestos comerciales falsas. Por ejemplo, las trampas de phishing continúan apuntando a empresas, así como a profesionales de impuestos y contribuyentes individuales. Y las empresas siguen siendo blanco de estafas con el Formulario W-2, en las que los ladrones de identidad intentan engañar a los líderes de las empresas para que compartan datos confidenciales. "Las empresas de todos los tipos y tamaños, incluidos los profesionales de impuestos, siguen siendo un blanco perfecto para los ladrones de identidad que intentan obtener datos tributarios y financieros confidenciales", dijo el comisionado del IRS, Danny Werfel. "Las empresas y sus empleados deben ser cuidadosos en múltiples frentes para proteger sus datos y sistemas sensitivos. Los ladrones de identidad continúan usando una variedad de tácticas para tratar de obtener un tesoro de información que puede usarse de muchas maneras, incluida la presentación de declaraciones de impuestos". Durante la Semana Nacional de Seguridad Tributaria, ahora en su octavo año, la asociación de la Cumbre de Seguridad del IRS, las agencias tributarias estatales y la comunidad tributaria del país trabajan para crear conciencia entre los contribuyentes, los profesionales tributarios y la comunidad empresarial acerca de la importancia de proteger la información contra el robo de identidad. La Cumbre de Seguridad se formó en 2015 para combatir el robo de identidad relacionado con los impuestos a través de una mejor coordinación del sector público y privado, así como para fortalecer las protecciones internas en la comunidad tributaria y aumentar la conciencia pública sobre las amenazas a la seguridad. Con la temporada de impuestos acercándose rápidamente, los socios de la Cumbre de Seguridad le recordaron hoy a la comunidad empresarial y a otros que tomen medidas adicionales para proteger su información financiera y tributaria. A medida que el IRS y los socios de la Cumbre han fortalecido sus defensas internas en los últimos años para protegerse contra el fraude, los ladrones de identidad se han centrado cada vez más en empresas y profesionales de impuestos como una manera de obtener información confidencial de los contribuyentes con la esperanza de evadir las defensas sistémicas del IRS y los socios de la Cumbre en la comunidad tributaria. Los socios de la Cumbre instan encarecidamente a las empresas a emplear herramientas y servicios sólidos de tecnología de la información para proteger rigurosamente su información empresarial y comercial, así como los datos directamente conectados con sus clientes, empleados y socios comerciales. Los ciberdelincuentes se dirigen a empresas de todos los tamaños. Conocer algunos conceptos básicos de ciberseguridad y ponerlos en práctica ayudará a los propietarios de empresas a proteger sus negocios y reducir el riesgo de un ciberataque. Los delincuentes pueden atacar la tarjeta de crédito o la información de pago de una empresa, la información de identidad de la empresa o la información de identidad de los empleados. Esta información también se puede usar para presentar declaraciones de impuestos personales y comerciales fraudulentas. Se anima a las empresas a seguir las mejores prácticas de la Comisión Federal de Comercio, que incluyen: Configurar el software de seguridad para que se actualice automáticamente. Hacer una copia de seguridad de archivos importantes. Exigir contraseñas seguras para todos los dispositivos. Cifrar dispositivos. Usar autenticación de múltiples factores. Hay más información disponible en Ciberseguridad para pequeñas empresas de la FTC. Las empresas también deben permanecer atentas a las estafas por correo electrónico de phishing relacionadas con impuestos, que a menudo pueden redactarse inteligentemente para engañar a los empleados para que abran enlaces o archivos adjuntos dañinos. Se anima a las empresas y consumidores a enviar estafas relacionadas con el IRS a phishing@irs.gov. Todos los empleadores deben permanecer atentos a los intentos de robo del Formulario W-2. Si bien las estafas tributarias evolucionan y cambian con el tiempo, en las versiones más comunes un ladrón se hace pasar por un ejecutivo de alto rango de la empresa que envía correos electrónicos a los empleados de nómina y les pide una lista de los empleados y sus formularios W-2, que contienen datos tributarios y financieros confidenciales. A medida que estas estafas se vuelven más sofisticadas, es posible que las empresas no se den cuenta de que han sido víctimas de una estafa tributaria hasta que comiencen a aparecer declaraciones de impuestos fraudulentas con los nombres de los empleados. Existen procedimientos especiales de denuncia para empleadores que experimentan la estafa del Formulario W-2. Se pueden encontrar en el Centro informativo sobre el robo de identidad en la sección de Negocios. Qué deben hacer las empresas si son víctimas de robo de identidad El IRS también publicó el Formulario 14039-B (SP), Declaración jurada de robo de identidad de un negocio, que permite a las empresas informar proactivamente un posible robo de identidad al IRS cuando, por ejemplo, se rechaza la declaración de impuestos presentada electrónicamente. Los negocios deben presentar el Formulario 14039-B si reciben: Aviso de rechazo de una declaración presentada electrónicamente porque ya se presentó una declaración para ese mismo período. Aviso sobre una declaración de impuestos que la entidad no presentó. Aviso sobre los Formularios W-2 presentados ante la Administración del Seguro Social que la entidad no presentó. Aviso de un saldo adeudado que no se debe. El Formulario 14039-B del IRS permite al IRS responder a la empresa mucho más rápido que en el pasado y trabajar para resolver los problemas causados por la presentación de una declaración de impuestos fraudulenta. Sin embargo, los negocios no deben usar el Formulario 14039-B si son víctimas de una filtración de datos sin impacto tributario. Consulte el Centro informativo sobre el robo de identidad en la sección de Negocios para obtener más detalles. Además, los socios de la Cumbre de Seguridad piden urgentemente a los negocios que mantengan actualizada la información de su solicitud de EIN. Los cambios de dirección o de parte responsable se pueden informar mediante el Formulario 8822-B (en inglés) del IRS. Y como recordatorio, los cambios en la parte responsable deben informarse al IRS dentro de 60 días. La información actual puede ayudar al IRS a encontrar un punto de contacto para resolver el robo de identidad y otros problemas. Este es el cuarto de una serie de consejos de una semana para crear conciencia acerca del fraude de identidad en materia de información tributaria. Para obtener más información y ayuda acerca de la prevención del robo de información tributaria, consulte IRS.gov/cumbredeseguridad. Back to top         Gracias por suscribirse a Consejos Tributarios en Español del IRS, un servicio de correo electrónico del IRS. Para obtener más información sobre los impuestos federales, por favor visite la página de internet IRS.gov. Este mensaje fue distribuido automáticamente de la lista de correos electrónicos de Consejos Tributarios en Español del IRS. Por favor no responda a este mensaje.

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