Important Reminders Employment Tax Rates and Wage Bases for 2000 Social Security Tax: Tax Rate--6.2% each for employers and employees Wage Base--$76,200 Medicare Tax: Tax Rate--1.45% each for employers and employees All wages subject to Medicare tax Federal Unemployment (FUTA) Tax: Tax Rate--6.2% before state credits (employersonly) Wage Base--$7,000 Change of address.If you changed your business mailing address or business location,notify the IRS by filing Form 8822, Change of Address. When you hire a new employee.Ask each new employee to complete the 2000 Form W-4,Employee's Withholding Allowance Certificate. Also, ask theemployee to show you his or her social security card so you can recordthe employee's name and social security number accurately. If theemployee has lost the card or recently changed names, have theemployee apply for a new card. If the employee does not have a card,have the employee apply for one on Form SS-5, Applicationfor a Social Security Card. (See section 1.) Eligibility for employment.You must verify that each new employee is legally eligible to workin the United States. This includes completing the Immigration andNaturalization Service (INS) Form I-9, EmploymentEligibility Verification. You can get the form from INS offices.Contact the INS at 1-800-375-5283 for further information. When a crew leader furnishes workers to you.Record the crew leader's name, address, and employer identificationnumber. (See sections 2 and 11.) Information returns.You must furnish Form W-2, Wage and Tax Statement, toeach employee by January 31 for the previous year. You also may haveto file information returns to report certain types of payments madeduring the year. For example, you must file Form 1099-MISC,Miscellaneous Income, to report payments of $600 or more topersons not treated as employees (e.g., independent contractors) forservices performed for your trade or business. For details about Forms1099 and for information about required magnetic media filing, see theseparate Instructions for Forms 1099, 1098, 5498, and W-2G.Do not use Form 1099 to report wages or other compensation youpaid to employees; report these on Form W-2. See the separateInstructions for Forms W-2 and W-3 for details. Private delivery services.You can use certain private delivery services designated by the IRSto send tax returns or payments. If you mail by the due date usingthese services, you are considered to have filed on time. The mostrecent list of designated private delivery services was published inAugust 1999. Circular E, Employer's Tax Guide (Pub. 15),contains that list. Unresolved tax problems.Most problems can be resolved with one contact by calling, writing,or visiting an IRS office. But if you have tried unsuccessfully toresolve a problem with the IRS, you should contact the TaxpayerAdvocate's office. You will be assigned a personal advocate who is inthe best position to try to resolve the problem. Contact the Taxpayer Advocate if you: Are suffering or about to suffer significanthardship. Are facing an immediate threat of adverse action. Bohinjsko Jezero Luxus-HotelsWill incur significant costs if relief is not granted(including fees for professional representation). Have experienced a delay of more than 30 calendar days toresolve a tax problem or inquiry. ERROR MSGHave not received a response or resolution to the problem bythe date promised. You may contact a Taxpayer Advocate by calling a toll-freeassistance number, 1-877-777-4778. ERROR MSGPersons who have accessto TTY/TDD equipment may call 1-800-829-4059 and ask for theTaxpayer Advocate. If you prefer, you may write to the TaxpayerAdvocate at the IRS office that last contacted you. While Taxpayer Advocates cannot change the tax law or make atechnical tax decision, they can clear up problems that resulted fromprevious contacts and ensure that your case is given a complete andimpartial review. For more information about the Taxpayer Advocate,see Pub. 1546, The Taxpayer Advocate Service of the IRS. hotel a AlicanteInformation reporting call site.luxury hotels in FlorenceThe IRS operates a centralized call site to answer questions aboutreporting on Forms W-2, W-3, 1099, and other information returns. Ifyou have questions related to reporting on information returns, youmay call 304-263-8700.