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However, some employment tax returns are examined to determine if wages, tips, compensation, credits, and taxes are reported accurately.  \nThis publication discusses general rules and procedures that the IRS follows when examining employment tax returns. It explains what happens before, during, and after an examination, as well as appeal procedures and special procedures dealing with tips, worker classification, and section 530 relief issues.  \nThe IRS must follow the tax rules that Congress sets in the Internal Revenue Code (IRC) . We also follow Treasury Regulations, case law, and other rules and procedures written to administer the tax laws.  \nWhat’s Inside?  \nAn Overview of Employment Taxes .................................................................... 2  \nHow Does the IRS Select Returns to Examine? ................................................ 2  \nOnce Your Return Is Selected for an Examination, What You Can Expect ........ 3  \nWhat Happens During the Examination? ........................................................... 4  \nWhat the Results of the Examination May Be .................................................... 6  \nWhat Should You Do After You Receive the Examination Results ..................... 7  \nIf You Agree with the Results of the Examination............................................... 7  \nIf You Disagree with the Results of the Examination .......................................... 8  \nHow Do You Appeal an IRS Decision ................................................................. 9  \nHow the Appeal System Works.......................................................................... 9  \nSpecial Procedures for Worker Classification Issues ......................................... 10  \nSection 530 of the Revenue Act of 1978 as amended May Provide Relief........ 10  \nYou May Be Eligible for the Classification Settlement Program......................... 10  \nIRC 3509 Provides Reduced Rates .................................................................... 10  \nWe May Send You a Notice of Determination of Worker Classification ............. 11  \nTip Examinations ................................................................................................ 12  \nWhat Should You Do When You Receive a Bill for Your Balance Due ............... 13  \nTrust Fund Recovery Penalty ............................................................................. 13  \nAbout Trust Fund Taxes...................................................................................... 13  \nPublication 5146 (Rev. 1-2026) Catalog Number 66432Y Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \n\n| An Overview of Employment Taxes |\n| --- |\n| Employment taxes include the amounts you must withhold from your employees’ wages or compensation for income, social security, Medicare, and Railroad Retirement Tax Act (RRTA) taxes. You must pay over the amounts withheld and pay the employer share of social security, Medicare, and RRTA taxes.\u003Cbr>In addition to withholding Medicare tax, you must withhold a 0.9% Additional Medicare Tax from wages or compensation you pay to an employee in excess of $200,000 in a calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages or compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.\u003Cbr>Federal unemployment taxes are also considered employment taxes. Only employers pay federal unemployment taxes;\u003Cbr>they are not withheld from employees’","cbCaii7zdTYEAawT","https://ap.wps.com/l/cbCaii7zdTYEAawT","pdf",477248,15,"English","# An Overview of Employment Taxes\n# How Does the IRS Select Returns to Examine?\n# Once Your Return Is Selected for an Examination, What You Can Expect\n# What Happens During the Examination?\n# What the Results of the Examination May Be\n# What Should You Do After You Receive the Examination Results\n# If You Agree with the Results of the Examination\n# If You Disagree with the Results of the Examination\n# How Do You Appeal an IRS Decision\n# How the Appeal System Works\n# Special Procedures for Worker Classification Issues\n# Tip Examinations","[{\"question\":\"Does selecting an employment tax return for examination mean the taxpayer made an error?\",\"answer\":\"No. The IRS may examine returns to determine whether wages, tips, compensation, credits, and taxes were reported accurately, and the results may show additional tax, a refund, or no change.\"},{\"question\":\"How does the IRS select employment tax returns to examine?\",\"answer\":\"Selection usually begins by computer programs identifying returns that may have incorrect amounts, or by compliance project information suggesting incorrect amounts. The IRS may use information from multiple sources, including news media and public or internal records, if it is accurate and reliable.\"},{\"question\":\"What topics are covered regarding appeal rights and special procedures?\",\"answer\":\"The publication explains appeal procedures and the appeal system, and it includes special procedures for worker classification issues. It also addresses section 530 relief issues and related classification settlement program topics.\"}]","Publication 5146 - Employment Tax Returns: Examinations and Appeal Rights | PDF",1790414764,38]