Published on Policy and Procedure Manual (https://mainsl.annkissamprojects.com)

Home > FMS Policies and Procedures MN > Other Tax Responsibilities > Stay Up to Date with Forms, Rules and Regulations

Stay Up to Date with Forms, Rules and Regulations

Policy: 

The <<Staff Title>> (or assigned staff member) checks each tax and other agencies for updated employee, employer and independent contract and forms at least monthly. New versions of the forms are integrated into the Employee Hire, Independent Contractor and Employer Start-Up packages and updated packages are distributed to Counselors and consumers as applicable.  Records are maintained showing that new forms were checked for; the record is saved in a control document and reviewed by <<Staff Title>>.

The <<Staff Title>> reviews and updates all tax forms, instructions and manuals related to Vendor Fiscal/Employer Agent services, household employers and domestic service workers.  The <<Staff Title>> seeks information on preparing, filing and depositing taxes on behalf of individual household employers at all relevant tax websites.

The <<F/EA Project Manager>> maintains contact with Program Administrator. The <<Staff Title>> is notified of any Program form, rule or regulations changes.  <<F/EA Project Manager>> is responsible to ensure that any new program form, rule or regulation changes are appropriately integrated into F/EA's policies, procedures and communication.
 
Each month, by the tenth day of the month, <<Staff Title>> reviews applicable tax agency websites for new employer reporting or other requirements. Policies and Procedures are adjusted per new regulatory requirements.
 
When new forms, rules or regulations are identified that will impact consumers, workers, independent contractors or Counselors, <<Staff Title>> integrates guidance about new policies and procedures into quarterly training conducted for Counselors. As applicable, Counselors, consumers and workers are notified in writing of changes to policies and procedures.
 
Policy and Procedure documents are updated per new forms, rules and regulations.
Procedure: 

 

  1. At least monthly, the <<Staff Title>> (or assigned staff member) goes to the website for the agency that produces each tax form in the workers hire, independent contractor and employer start-up packages.
  2. <<Staff Title>> (or assigned staff member) opens control document called Form_Verify saved here: <<File Path>>
  3. <<Staff Title>> obtains a copy of the current workers hire package, independent contractor package and employer start-up package from the Forms Control Binder. 
  • This is the current version of this package sent to consumers and the counselors.
Worker Hire Package
 
  1. IRS Form W-4
  2. Go to: http:// www.irs.gov/pub/irs-pdf/fw4.pdf
  3. Print a blank IRS Form W-4
  4. Compare the review date noted on the bottom right corner of the form printed from the website to the date printed on the form in the package.
  5. If date is different, replace the IRS Form W-4 in the package with the form printed from the website.
  • If the date is the same no change is required.
  • Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
  • Enter comments in Form_Verify describing any changes to the form or “No change”
  1. USCIS Form I-9
  2. Go to: http:// www.uscis.gov/files/form/i-9.pdf
  3. Print a blank Form I-9
  4. Compare the review date noted on the top right corner of the form printed from the website to the date printed on the form in the package.
  5. If date is different, replace the Form I-9 in the package with the form printed from the website.
  6. If the date is the same no change is required.
  7. Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
  8. Enter comments in Form_Verify describing any changes to the form or “No change”
  9. State Form W-4
  10. Go to http://
  11. Print a blank Form W-4
  12. Compare the review date noted on the top right corner of the form printed from the website to the date printed on the form in the package.
  13. If date is different, replace the Form W-4 in the package with the form printed from the website.
  • If the date is the same no change is required.
  • Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
  • Enter comments in Form_Verify describing any changes to the form or “No change”

 19.  IRS Form W-5

 20.  Go to: http:// www.irs.gov/pub/irs-pdf/fw5.pdf

 21.  Print a blank Form IRS W-5

 22.  Compare the review date noted on the top left corner page 2 of the form printed from the website to the date printed on page 2 of the form in the package.

 23.  If date is different, replace the Form IRS W-5 in the package with the form printed from the website

  • If the date is the same no change is required
  • Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
  • Enter comments in Form_Verify describing any changes to the form or “No change”

 24.  All forms in the Employee Hire Package have now been updated as applicable per tax agency websites

 25.  Print Form_Verify control document

 26.  Provide updated Employee Hire Package and completed Form_Verify control document to <<Staff Title>>

 27.  <<Staff Title>> reviews updated Employee Hire Package and Form_Verify control document for accuracy

 28.  If documents are deemed as accurate, <<Staff Title>> signs and dates Form_Verify control document

 29.  Make a copy of the updated Employee Hire package. 

 30.  File copy in the Forms control Forms Binder. 

 31.  Ensure updated Employee Hire Package is distributed to applicable websites, counselors, consumers and workers as needed.

 
F/EA Start-Up Package
  1. IRS Form SS-4
  2. Go to: http:// www.irs.gov/pub/irs-pdf/fss4.pdf
  3. Print a blank IRS Form SS-4.
  4. Compare the review date noted on the top left corner of the form printed from the website to the date printed on the form in the package
  5. If date is different, replace the IRS Form SS-4 in the package with the form printed from the website
  • If the date is the same no change is required
  • Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
  • Enter comments in Updated_Form_Verify describing any changes to the form or “No change”

   6.  IRS Form 2678

   7.  Go to: http:// www.irs.gov/pub/irs-pdf/f2678.pdf 

   8.  Print a blank IRS Form 2678

   9.  Compare the review date noted on the top left corner of the form printed from the website to the date printed on the form in the package.

 10.  If date is different, replace the IRS Form 2678 in the package with the form printed from the website.

 11.  If the date is the same no change is required.

 12.  Enter date in Form_Verify control document that F/EA  staff verified if there are any updates to the form

 13.  Enter comments in Form_Verify describing any changes to the form or “No change”

 14.  IRS Form 8821

 15.  Go to: http:// www.irs.gov/pub/irs-pdf/f8821.pdf

 16. Print a blank IRS Form 8821

 17. Compare the review date noted on the top left corner of the form printed from the website to the date printed on the form in the package.

 18. If date is different, replace the IRS Form 8821 in the package with the form printed from the website.

  • If the date is the same no change is required.
  • Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
  • Enter comments in Form_Verify describing any changes to the form or “No change”

 19.  State Department of Labor, Employer Status Report

 20.  Go to: http://

 21.  Print a blank Employer Status Report Form

 22.  Compare the review date noted on the bottom left corner of the form printed from the website to the date printed on the form in the package

 23.  If date is different, replace the Employer Status Report Form in the package with the form printed from the website.

  • If the date is the same no change is required.
  • Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
  • Enter comments in Form_Verify describing any changes to the form or “No change"

 24.  State Department of Revenue Application for Registration

 25.  Go to: http://

 26.  Print a blank Employer Status Report Form

 27.  Compare the review date noted on the bottom left corner of the form printed from the website to the date printed on the form in the package

 28.  If date is different, replace the Employer Status Report Form in the package with the form printed from the website.

  • If the date is the same no change is required.
  • Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
  • Enter comments in Form_Verify describing any changes to the form or “No change”

<<Insert process to check all forms in Employer Start-Up Package for program and state>>

  1. Make a copy of the updated Employee Hire package. 
  2. File copy in the Forms control Forms Binder. 
  3. Ensure updated Employee Hire Package is distributed to applicable websites, counselors, consumers and workers as needed.

<<Insert Process to check forms in Independent Contractor Package>>

 
Review Tax Agency Websites for Updated Payroll Rules and Regulations
  1. On a quarterly basis, <<Staff Title>> reviews applicable tax agency websites for updates to reporting rules and regulations that impact Household employers or payroll agents
  2. <<Staff Title>> reviews the following websites quarterly:
  3. Quarterly, the <<Staff Title>> reviews the IRS and Social Security Administration’s newsletter for small businesses: The SSA/IRS Reporter
  4. Quarterly, the <<Staff Title>> reviews the applicable website to review the state's New Hire Reporting rules and to ensure the F/EA is up to date with all rules.
  5. Quarterly, the <<Staff Title>> reviews the applicable website to review the state's Workers' Compensation rules and to ensure the F/EA is up to date with all rules.
  6. After reviewing each website, the <<Staff Title>> updates a record describing any changes to the form or tax, or the <<Staff Title>> denotes "no change."
    • <<Staff Title>> reports any updates to <<Staff Title>> and <<Staff Title>>
  7. Print the form control document
    • Provide updated F/EA Start Up Package and completed control document to <<Staff Title>>
  8. <<Staff Title>> reviews updated F/EA Start Up Package and Form_Verify control document for accuracy
    • <<Staff Title>> works with applicable F/EA departments to implement any required changes
Internal Controls: 

The internal controls used by F/EA to monitor this process establish responsibility, segregate duties, document procedures and ensure independent internal verification.

  1. <<Staff Title>> reviews forms for updates on tax agency websites quarterly.
  2. <<Staff Title>> reviews tax agency websites for updates to other rules and regulations.
  3. Updates are recorded in a control document.
  4. <<Staff Title>> reviews control document to ensure updates were checked for and forms updated timely and accurately.
  5. Customer Service Unit distributes updated forms to Counselors
  6. <<Staff Title>> trains Counselors on changes to forms, rules and regulations on a quarterly basis