© 2024 American Payroll Institute, Inc.
August 2, 2024 Volume 32 Issue 8
IRS Announces Some Amended Returns Can Now Be E-Filed
On July 17, the IRS announced that some amended
employment tax returns can be electronically
filed (e-filed) using the Modernized e-File (MeF) system
[IRS, Post Release Changes to Forms, Electronic Filing of
Some Amended Employment Tax Returns Is Now Available,
7-24-24].
These amended employment tax returns can now be
e-filed:
• Form 940, Employer’s Annual Federal Unemployment
(FUTA) Tax Return
• Form 941-X, Adjusted Employer’s Quarterly Federal Tax
Return or Claim for Refund
• Form 943-X, Adjusted Employer’s Annual Federal Tax
Return for Agricultural Employees or Claim for Refund and
• Form 945-X, Adjusted Annual Return of Withheld
Federal Income Tax or Claim for Refund.
MeF cannot be used yet to e-file Form 944-X, Adjusted
Employer’s Annual Federal Tax Return or Claim for Refund, or
Form CT-1 X, Adjusted Employer’s Annual Railroad Retirement
Tax Return or Claim for Refund.
MeF overview. MeF is a web-based system that allows
e-filing of corporate, individual, partnership, exempt
organization, and excise tax returns. MeF uses the
Extensible Markup Language (XML) format. After a tax
return is completed and signed, tax preparation software
(which has been approved by the IRS for e-filing) will
provide instructions to originate the electronic submission
of the return and authorize e-filing. During this process,
the electronic return data is converted into the appropriate
format for e-filing.
To submit returns using MeF, filers must become an
authorized IRS e-file provider. Filers must sign in with an
existing ID.me account or create a new account to access
the e-file application.
Alternatively, employers can work with their tax
professionals to file their employment tax returns for
them. The IRS has a webpage to help employers locate an
authorized Electronic Return Originator near them.
IRS continues to expand online tools
On July 25, the IRS announced its continued progress
on taxpayer service and technology projects using funding
from the Inflation Reduction Act to expand online tools and
digital services [IRS, IR-2024-196, 7-25-24].
The IRS highlighted improvements to the Business
Tax Account tool and announced hitting the milestone of
1 million submissions through the Document Upload Tool,
which allows taxpayers to upload scans, photos, or digital
copies of documents to send information to the IRS.
With the latest expansion, Business Tax Account is now
available in Spanish. In addition, eligible businesses can
IRS Announces Some Amended Returns Can Now Be E-Filed. ..1
IRS Issues Final Rules to Update Required Minimum
Distributions......................................................................................... 2
Appeals Court Blocks Student Debt Relief Plan. .............................2
NLRB Ends Appeal in Joint Employer Rule Case.............................. 3
IRS Proposes to Recapture Interest From Erroneous COVID-19
Credits. ....................................................................................................3
IRS Proposes to Allow Direct Payments by Debit, Credit Cards..... 3
SSA Provides Information During Semi-Annual Meeting. ..........3
Global IT Outage May Have Impacted Payroll................................ 4
DHS, DOJ Adjust Immigration-Related Civil Penalties for
Inflation. .................................................................................................4
National Payroll Week Celebrates Payroll Professionals.............. 5
IRS Updates Specifications for Substitute Forms W-2
and W-3. .................................................................................................6
IRS Issues Tax Year 2024 Specifications for Substitute
Forms 1099............................................................................................ 6
IRS Updates Resource Page for E-Filing Information Returns. ...7
IRS Revises Form for Payroll Deduction Agreement. .....................7
Appeals Court Lists Factors in Donning and Doffing Case......... 7
3rd Circuit Rules College Athletes Could Be Employees Under
FLSA. ........................................................................................................8
Missouri Files Lawsuit Against IRS to Obtain ERC Records.......... 9
IRS Security Summit Provides Warning Signs of Scams............... 9
11th Circuit Holds Supervisor Liable for Company’s FLSA
Violations.............................................................................................10
Spring Regulatory Agenda Includes Payroll-Related Items......11
Nacha Highlights Same-Day ACH Increase in Second
Quarter 2024.......................................................................................12
TIGTA Issues Semiannual Report to Congress...............................12
Capitol Hill Update.................................................................................13
State and Local Highlights............................................................. 15
PAYO Supports ETAAC’s Recommendations to Congress.... 17
PAYO Opposes CFPB Proposed EWA Interpretive Rule. ........17
PAYO Works With Washington on Child Support
Legislation. ................................................................................18
August 2, 2024 Volume 32 Issue 8
IRS Announces Some Amended Returns Can Now Be E-Filed
On July 17, the IRS announced that some amended
employment tax returns can be electronically
filed (e-filed) using the Modernized e-File (MeF) system
[IRS, Post Release Changes to Forms, Electronic Filing of
Some Amended Employment Tax Returns Is Now Available,
7-24-24].
These amended employment tax returns can now be
e-filed:
• Form 940, Employer’s Annual Federal Unemployment
(FUTA) Tax Return
• Form 941-X, Adjusted Employer’s Quarterly Federal Tax
Return or Claim for Refund
• Form 943-X, Adjusted Employer’s Annual Federal Tax
Return for Agricultural Employees or Claim for Refund and
• Form 945-X, Adjusted Annual Return of Withheld
Federal Income Tax or Claim for Refund.
MeF cannot be used yet to e-file Form 944-X, Adjusted
Employer’s Annual Federal Tax Return or Claim for Refund, or
Form CT-1 X, Adjusted Employer’s Annual Railroad Retirement
Tax Return or Claim for Refund.
MeF overview. MeF is a web-based system that allows
e-filing of corporate, individual, partnership, exempt
organization, and excise tax returns. MeF uses the
Extensible Markup Language (XML) format. After a tax
return is completed and signed, tax preparation software
(which has been approved by the IRS for e-filing) will
provide instructions to originate the electronic submission
of the return and authorize e-filing. During this process,
the electronic return data is converted into the appropriate
format for e-filing.
To submit returns using MeF, filers must become an
authorized IRS e-file provider. Filers must sign in with an
existing ID.me account or create a new account to access
the e-file application.
Alternatively, employers can work with their tax
professionals to file their employment tax returns for
them. The IRS has a webpage to help employers locate an
authorized Electronic Return Originator near them.
IRS continues to expand online tools
On July 25, the IRS announced its continued progress
on taxpayer service and technology projects using funding
from the Inflation Reduction Act to expand online tools and
digital services [IRS, IR-2024-196, 7-25-24].
The IRS highlighted improvements to the Business
Tax Account tool and announced hitting the milestone of
1 million submissions through the Document Upload Tool,
which allows taxpayers to upload scans, photos, or digital
copies of documents to send information to the IRS.
With the latest expansion, Business Tax Account is now
available in Spanish. In addition, eligible businesses can
IRS Announces Some Amended Returns Can Now Be E-Filed. ..1
IRS Issues Final Rules to Update Required Minimum
Distributions......................................................................................... 2
Appeals Court Blocks Student Debt Relief Plan. .............................2
NLRB Ends Appeal in Joint Employer Rule Case.............................. 3
IRS Proposes to Recapture Interest From Erroneous COVID-19
Credits. ....................................................................................................3
IRS Proposes to Allow Direct Payments by Debit, Credit Cards..... 3
SSA Provides Information During Semi-Annual Meeting. ..........3
Global IT Outage May Have Impacted Payroll................................ 4
DHS, DOJ Adjust Immigration-Related Civil Penalties for
Inflation. .................................................................................................4
National Payroll Week Celebrates Payroll Professionals.............. 5
IRS Updates Specifications for Substitute Forms W-2
and W-3. .................................................................................................6
IRS Issues Tax Year 2024 Specifications for Substitute
Forms 1099............................................................................................ 6
IRS Updates Resource Page for E-Filing Information Returns. ...7
IRS Revises Form for Payroll Deduction Agreement. .....................7
Appeals Court Lists Factors in Donning and Doffing Case......... 7
3rd Circuit Rules College Athletes Could Be Employees Under
FLSA. ........................................................................................................8
Missouri Files Lawsuit Against IRS to Obtain ERC Records.......... 9
IRS Security Summit Provides Warning Signs of Scams............... 9
11th Circuit Holds Supervisor Liable for Company’s FLSA
Violations.............................................................................................10
Spring Regulatory Agenda Includes Payroll-Related Items......11
Nacha Highlights Same-Day ACH Increase in Second
Quarter 2024.......................................................................................12
TIGTA Issues Semiannual Report to Congress...............................12
Capitol Hill Update.................................................................................13
State and Local Highlights............................................................. 15
PAYO Supports ETAAC’s Recommendations to Congress.... 17
PAYO Opposes CFPB Proposed EWA Interpretive Rule. ........17
PAYO Works With Washington on Child Support
Legislation. ................................................................................18
