STATE OF CONNECTICUT
WILLIAM E. CURRY JR. COMPTROLLER	OFFICE OF THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775	EDWARD J. FORAND JR. DEPUTY COMPTROLLER

MEMORANDUM NO. 94-8

March 31, 1994

TO THE HEADS OF ALL STATE AGENCIES 

 I. AUTHORITY

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, 1994.

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 (EIN).

 

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.

VI. QUESTIONS

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.
STATE COMPTROLLER

WEC:BH:jrv

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