Important Reminders hotels in AalborgThe following reminders and other items may help you file your taxreturn. Principal agricultural activity codes.You must enter on line B of Schedule F (Form 1040) a code thatidentifies your principal agricultural activity. It is important touse the correct code, since this information will identify marketsegments of the public for IRS Taxpayer Education programs. The U.S.Census Bureau also uses this information for its economic census. Seethe list of Principal Agricultural Activity Codes on page 2of Schedule F. Averaging of farm income.For tax years beginning after 1997, individual farmers can chooseto average all or part of their taxable farm income. See chapter 4. Voluntary withholding.You can request income tax withholding from the following paymentson Form W-4V, cheap hotels in RothenburgVoluntary Withholding Request. Commodity Credit Corporation (CCC) loans. Certain crop disaster payments received under theAgricultural Act of 1949 or title II of the Disaster Assistance Act of1988. ERROR MSGSocial security benefits. Unemployment compensation. Certain other government payments. See chapter 4for information on CCC loans and disaster reliefpayments. Direct deposit of refund.If you are due a refund on your tax return, you can have itdeposited directly into your account at a bank or other financialinstitution. See your income tax package for details. Change of address.If you change your home or business address, you should use Form8822, Change of Address, to notify the IRS. Be sure toinclude your suite, room, or other unit number. Send the form to theInternal Revenue Service Center for your old address. Written tax questions.You can send written tax questions to your local district director.You should get an answer in about 30 days. Call1-800-829-1040 if you need the address. IRS e-file (electronic filing).You can file your tax returns electronically using an IRSe-file option. These options offer faster refunds,increased accuracy, acknowledgment of IRS receipt, and the ability topay electronically. You can use one of the following IRS e-fileoptions. Use an authorized IRS e-file provider. Use a personal computer. Visit a VITA/TCE site. Use an employer or financial institution. For details on these fast filing methods, see your income taxpackage. Overdue tax bill.If you receive a bill for overdue taxes, do not ignore the taxbill. If you owe the tax shown on the bill, you should makearrangements to pay it. If you believe it is incorrect, contact theIRS immediately to suspend action until the mistake is corrected. SeePublication 594, The IRS Collection Process, for moreinformation. Help with unresolved tax problems.If you have attempted to deal with an IRS problem unsuccessfully,you should contact your Taxpayer Advocate. The Taxpayer Advocate represents your interests and concerns withinthe IRS by protecting your rights and resolving problems that have notbeen fixed through normal channels. While Taxpayer Advocates cannotchange the tax law or make a technical tax decision, they can clear upproblems that resulted from previous contacts and ensure that yourcase is given a complete and impartial review. Hoteles b&b WroclawTo contact your Taxpayer Advocate: Call the Taxpayer Advocate's toll-free number:1-877-777-4778. Call the IRS toll-free number:1-800-829-1040. Call, write, or fax the Taxpayer Advocate office in yourarea. Call 1-800-829-4059 if you area TTY/TDD user. For more information, see Publication 1546. Comments on IRS enforcement actions.The Small Business and Agricultural Regulatory EnforcementOmbudsman and 10 Regional Fairness Boards were established to receivecomments from small business about federal agency enforcement actions.The Ombudsman will annually evaluate the enforcement activities andrate each agency's responsiveness to small business. If you wish tocomment on the enforcement actions of the IRS, call1-888-734-3247. Treasury Inspector General for Tax Administration.If you want to confidentially report misconduct, waste, fraud, orabuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 forTTY/TDD users). You can remain anonymous. Publication on employer identification numbers (EIN).Publication 1635, Understanding Your EIN, providesgeneral information on employer identification numbers. Topics includehow to apply for an EIN and how to complete Form SS-4. Form W-4 for 2000.ERROR MSGYou should make new Forms W-4 available to your employees andencourage them to check their income tax withholding for 2000. Thoseemployees who owed a large amount of tax or received a large refundfor 1999 may need to file a new Form W-4. See chapter 16. Earned income credit.You, as an employer, must notify employees who worked for you andfrom whom you did not withhold income tax about the earned incomecredit. See chapter 16. Form 1099-MISC.File Form 1099-MISC if you pay at least $600 in rents,services, and other income payments in your farming business to anindividual (for example, an accountant or veterinarian) who is notyour employee. Children employed by parents.Wages you pay to your children age 18 and older for services inyour trade or business are subject to social security and Medicaretaxes. See chapter 16. Farmers and crew leaders must withhold income tax.Farmers and crew leaders must withhold federal income tax from farmworkers who are subject to social security and Medicare taxes. Seechapter 16. Social security tests for hand-harvest laborers.If you pay hand-harvest laborers less than $150 in annual cashwages, the wages are not subject to social security and Medicaretaxes, even if you pay $2,500 or more to all your farm workers. Thehand-harvest laborer must meet certain tests. See chapter 16. Medical savings accounts (MSAs).If you are covered only under a high deductible health plan, youmay be able to participate in an MSA program. You can deductcontributions to your MSA even if you do not itemize your deductions.See Publication 969,Medical Savings Accounts (MSAs).