SSDT

Presentation

2023 ITC USAS-R CYE.pptx

SSDT

Closing Procedures

USAS CALENDAR YEAR END CLOSING CHECKLIST

2024

IRS

Supporting Documentation

General Instructions for Certain Information Returns (2024) (Forms 1096,1097,1098,1099,3921,3922,5498 and W2-G)  

IRS revised 1/2024

IRS

Supporting Documentation

Instructions for Forms 1099-MISC and 1099-NEC (last revised 01/2024)

IRS Rev. 9-2024

IRS

Supporting Documentation

IRS Publication 1220 for Tax Year 2024 - Specifications for Electronic Filing of Forms

2024

IRS

Supporting Documentation

Filing Information Returns Electronically (FIRE)

2023

IRS

Supporting Documentation

FIRE System Update Page (TCC)

11/10/2023

SSDT

Closing Procedures

USPS Calendar Year End Closing Checklist 

2023

SSDT

Supporting Documentation

W2 Processing:

• W2 Reconciliation Worksheet

• W2 Report Example

• W2 Form

• W2 Form Explanation

2023

SSDT

Supporting Documentation

Special Processing Situations:

• Third Party Sick Pay

  • Example of Third Party Sick Pay

• Deceased Employee Final Payment Procedure

• Reimbursable Employee Expense Situations

• Affects of Special W2 Situations on Processing

2023

SSDT

Supporting Documentation

Helpful Links:

• Internal Revenue Service

• General Instructions for Forms W2 and W-3

• Internal Revenue Service Publication 15-A

• Internal Revenue Service Publication 15-B

• Ohio Department of Taxation

• Indiana Department of Revenue

• Kentucky Department of Revenue

• Michigan Department of Treasury - Taxes

• Pennsylvania Department of Revenue

• West Virginia Tax Division

• Regional Income Tax Agency (RITA)

• Central Collection Agency (CCA)

• City Tax Rates

• Ohio School District Income Tax (OSDI) Rates

2023

SSDT

Supporting Documentation

ITC Management