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Withholding agents sometimes find it necessary to file information returns such as Forms W-2, 1042-S, 1099, etc. without having secured the Taxpayer Identification Number (TIN) of the payee. In such situations the withholding agent may follow the procedures.

The CP238 tells you we can waive federal tax deposit penalties for the first time you file a specific tax form. Our records show that this is the first time you filed this form, so we won’t charge a penalty.

FS-2023-18, Aug. 2023 — Paper-based processes have long hampered the IRS and frustrated taxpayers. The challenges created by paper are two-fold: taxpayers are unable to digitally submit many forms and correspondence beyond their annual 1040 tax return, and the IRS is unable to digitally process paper tax returns it receives.

Information about withholding on payments of U.S. source income to foreign persons (IRC 1441 to 1443 (Form 1042)).

This notice informs you that your annual federal employment tax filing requirement has not changed for the current calendar year.

This notice informs you that your annual federal employment tax filing requirement has changed.

This notice informs you that your annual federal employment tax filing requirement has changed.

This notice reminds you that you may not be following the semi-weekly deposit schedule timeframe of the Wednesday or Friday after your payroll date correctly. Deposit requirements were changed from monthly to semi-weekly (twice per week).

We issue the CP235 when it appears that you are using the prior year’s deposit schedule when you are required to use a different deposit schedule.

Look here for projections of number of returns to be filed with the IRS. This area includes IRS Publications 6149, 6186, 6187, 6292, and 6961, and more.