Ohio Municipal League
175 South Third Street
Suite 510
Columbus, Ohio 43215

614-221-4349 Office
614-221-4390 Fax

email:
Legislative Inquiries
John Mahoney
General Inquiries
info@omunileague.org

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OML E- BULLETIN
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THE INTERNAL REVENUE SERVICE MODERNIZATION PLAN HAS CREATED THE TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION.

The Internal Revenue Service modernization plan has created the Tax Exempt and Government Entities Division. It is composed of four segments: Tax Exempt, Employee Plans, Customer Account Services, and Governmental Entities. Governmental Entities is composed of three offices consisting of: Indian Tribal Governments, Tax Exempt Bonds, and Federal, State, & Local Governments. The office of Federal, State, and Local Governments, has the mission to provide government entities top quality service by helping them understand and comply with their employment tax responsibilities and by applying the law with integrity and fairness to all. In particular, they will assist federal, state, local, quasi governmental, government associations, and practitioner organizations to understand and comply with federal tax related statutes as taxpaying entities.

The program covers a variety of issues but emphasis is in the area of federal employment taxes. This includes (but is not limited to) taxability and reporting of employee benefits and compensation, non-employee compensation, and correct determination of Section 218 coverage.

Objectives include:

Providing clear points of contact for taxation issues.

Developing and delivering tailored communication, outreach and education programs.

Facilitating employment tax deposits and filing of returns.

Providing easily accessible and equitable voluntary compliance programs.

Ensuring consistency and fairness in the application of the law.

The field specialist assigned to Ohio is as follows:

Name of Specialist: Badge No:
Amy Genter        31-03744

Mailing Address:
180 North Diamond Street Suite 114
Mansfield, OH 44902-1040

Telephone No: (419) 522-2259
Fax Number: (419) 522-2434 

Tax Exempt and Government Entities Federal, State, and Local Governments Fact Sheet 

Topics in which the office can offer education and clarification:

[ ] Section 218 coverage issues: voluntary agreements for social security coverage between Department of Health and Human Services (including the Social Security Administration) and state and local governments.

[ ] Worker classification and independent contractor issues: how to determine when an individual is to be classified as an employee of the governmental entity and when an individual is properly identified as an independent contractor.

[ ] Form 1099 compliance and backup withholding issues when dealing with an independent contractor.

[ ] Fringe benefits for your employees (which fringe benefits are taxable, which fringe benefits are nontaxable, what type of taxes are due on various fringe benefits).

[ ] Cafeteria plans and flexible spending accounts.

[ ] Resident alien or nonresident alien employment tax issues.

[ ] Treatment of elected officials and board members as employees or independent contractors.

[ ] Special rules concerning firefighters and emergency services with respect to FICA and Medicare coverage.

[ ] Medical residents and how treated for social security purposes.

[ ] Form 5500 issues regarding annual return/report of employee benefit plan

[ ] Form 945 issues, annual return of withheld federal tax used to report income tax withholding from non-payroll distributions.

[ ] Compliance issues regarding W-2, W-3, and W-4s (wage and tax statements, transmittal of wage and tax statements, and employer's withholding allowance certificates)

[ ] Miscellaneous compliance issues (based on the specialized needs of customers)