Important Changes New electronic deposit requirement.Beginning January 1, 2000, the following changes have been made tothe electronic deposit requirement: The threshold that determines whether you must use theElectronic Federal Tax Payment System (EFTPS) has been increased from$50,000 to $200,000. All Federal tax deposits (such as deposits foremployment tax, excise tax, and corporate income tax) made during acalendar year are combined to determine whether you exceeded the$200,000 threshold. If the total of your Federal tax deposits made in1998 exceeded $200,000, you must use EFTPS beginning January 1,2000. hotels TurinParticipation in EFTPS is voluntary if your deposits do notexceed the new $200,000 threshold, even if you were required toelectronically deposit under the previous $50,000 threshold. However,businesses that exceed the new $200,000 threshold must continue to useEFTPS in all later years. Knokke-Heist luxury hotelsThe waiver of the penalty for failure to use EFTPS,scheduled to expire on July 1, 1999, has been extended to January 1,2000, for taxpayers whose total Federal tax deposits in 1998 did notexceed the new $200,000 threshold. However, taxpayers will remainliable for penalties if a deposit is not made in the requiredmanner. Extended due date for electronic filers. The due date for filing Copy A of electronically filed 1999 FormsW-2 with the Social Security Administration, or Copy A ofelectronically filed Forms 1098, 1099, 8027, and W-2G with theInternal Revenue Service, is March 31, 2000. The extended due datedoes not apply to magnetic media filing. Additional withholding on nonresident aliens. ERROR MSGFor wages paid on or after January 1, 2000, the amount ofadditional income tax withholding required for nonresident aliens hasbeen changed. See B & B hotel rooms WaterfordWithholding on nonresident aliens omaha hi lo casino en ligneon page7 for details.