||STATE OF CONNECTICUT
|WILLIAM E. CURRY JR.
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
|EDWARD J. FORAND
MEMORANDUM NO. 94-8
March 31, 1994
TO THE HEADS OF ALL STATE AGENCIES
||Chief Administrative and Fiscal Officers, Business Managers, and Payroll and Personnel
||Internal Revenue Service (IRS) Issues
- In 1989, the Comptroller's Office directed agencies to apply for their own employer
identification number (EIN) for reporting to the IRS any reportable payments made from
special funds administered by the agency. Such payments include, but are not limited to,
payment of interest earned from patients'/clients' funds, taxable amounts paid
from Institutional Activity Funds and Institutional Welfare Funds.
- All agencies reporting to the IRS on Forms 1099, 1096, W-2, 941, et al, for special
funds must be utilizing their own EIN for tax year 1989 and subsequent years. EIN
06-6000798 is to be used by the Comptroller's Office only for reporting on
payments processed through the Comptroller's Office.
II. REQUESTS FOR IRS FORM SS-4
- The Office of the State Comptroller has ordered a limited supply of Form SS-4,
Application for Employer Identification Number, which will be made available to agencies
upon request while supplies last. To obtain a Form SS-4, please complete the form at the
bottom of page three of this memorandum and submit to Brenda Halpin at:
Office of the State Comptroller
Accounting Systems Division
55 Elm Street
Hartford, Connecticut 06106
- To ensure that the Internal Revenue Service assigns your separate identification number
in ample time for filing applicable 1994 tax reports, each agency reporting taxable
payments directly to the IRS is urged to file a completed Form SS-4 on or before June 1,
III. NOTICE OF NEW EMPLOYER IDENTIFICATION NUMBER, IRS FORM 8501
- When the IRS assigns your separate identification number, please forward a copy of the
documentation or submit a memo to the above address for our files. Your cooperation is
essential in satisfactorily resolving this increasingly complex matter.
IV. REPORTING REQUIREMENTS
- When submitting reportable payments, agencies must comply with IRS regulations.
Publications interpreting the IRS regulations are available through the Internal Revenue
Service; examples Publication 15, Publication 1220, Publication 1281. Failure to comply
with IRS reporting regulations may result in the assessment of an IRS penalty of $50.00 or
more per form for forms incorrectly filed. This penalty, if
levied, must be paid by the agency preparing the IRS reporting documentation, even if the
agency incorrectly reported using the Comptroller's employer identification number
- Agencies should note that IRS reporting requirements mandate the use of magnetic media
for the reporting of more than 250 forms for EIN.
V. AGENCY NAME CHANGES AND/OR MERGERS OF AGENCIES
- State agencies that have had the agency name changed or State agencies that have been
merged under legislative directives; (i.e., Community-Technical Colleges, Correctional
Institutions, the Department of Social Services); and have established their own EIN must
contact the IRS Service Center.
- If a new entity (State agency) was established with a merger, the new entity must
re-apply for a new EIN.
- If only the name has changed, the agency must write to the following address:
Internal Revenue Service
Attn: Stop 614
Andover, Massachusetts 05501
- Please provide the old name, the new name and the EIN currently assigned. In addition,
please provide a copy of this memo to the Comptroller's Office, Accounting Systems
Division, to keep our files up-to-date.
- Questions or requests for assistance concerning this memorandum should be addressed to
Brenda Halpin at 702-3440 (weekdays 8:45 a.m. - 5:15 p.m.).
WILLIAM E. CURRY JR.
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