National Resource Center on Participant Directed Services (NRCPDS) 2015 Conference
During the 2015 conference, NRCPDS provided an FMS Conference Supplemental Resources Booklet (PDF), which includes: an FAQ about the DOL Home Care Rule, Suggested Steps to Refund Over-Collected FICA for Participant Employers Using a Fiscal/Employer Agent, and About Revenue Procedure 2013-39 & Its Impact on Fiscal/Employer Agent Services
In addition, NRCPDS provided copies of tax forms to be completed by FMSAs as Vendor Fiscal/Employer Agents:
- Example IRS Form SS-4, Application for Employer Identification Number (PDF)
- Example IRS Form 2678, Employer/Payer Appointment of Agent (PDF)
- Example IRS Form 8821, Tax Information Authorization (PDF)
- Example IRS Form 941, Employer's Quarterly Federal Tax Return (PDF)
- Example IRS Form 940, Employer's Annual FUTA Tax Return (PDF)
- Example IRS/SSA Form W-2, Wage and Tax Statement (PDF)