Announcement 99-6

The IRS Will Permit Electronic Submission of Forms W-4P, W-4S, and W-4V

The Internal Revenue Service will allow payers to establish a system to electronically receive Forms W-4P, Withholding Certificate for Pension or Annuity Payments, W-4S, Request for Federal Income Tax Withholding From Sick Pay, and W-4V, Voluntary Withholding Request. In general, the electronic system must meet the requirements described in paragraphs (1) through (6) below. In the next revision of Publication 15-A, Employer’s Supplemental Tax Guide, the IRS will reflect the provisions of this announcement.

For purposes of this announcement, “payer” refers to a person authorized to withhold income taxes under section 3402 of the Internal Revenue Code and file an information return with respect to such withholdings. “Payee” refers to the person who receives income from a payer.

Forms W-4P, W-4S, and W-4V

The Internal Revenue Service will allow payers of pensions or annuities, sick pay, unemployment compensation, social security benefits, including social security equivalent tier 1 railroad retirement benefits, Commodity Credit Corporation loans, and certain crop disaster payments, to establish a system for payees to electronically submit Forms W-4P, W-4S, and W-4V. In general, the electronic system must meet the requirements described in paragraphs (1) – (6) below.

Requirements

(1) In general. The electronic system must ensure that the information received by the payer is the information sent by the payee. The system must document all occasions of user access that result in a submission. In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the Form W-4P, W-4S, or W-4V is the person identified on the form.

(2) Same information as on paper Forms W-4P, W-4S, or W-4V. The electronic submission must provide the payer with exactly the same information as the paper Forms W-4P, W-4S, or W-4V.

(3) Signature requirement. The electronic submission must be signed with an electronic signature by the payee whose name is on the Form W-4P, W-4S, or W4V. The electronic signature must identify the payee submitting the electronic form and must authenticate the submission. For this purpose, the term “authenticate” has the same meaning as it does when applied to a written signature on a paper Form W-4P, W-4S, or W-4V. An electronic signature can be in any form that satisfies the foregoing requirements. The electronic signature must be the final entry in the submission.

(4) Copies of electronic Forms W-4P, W-4S, or W-4V. Upon request by the Internal Revenue Service, the payer must supply a hard copy of the electronic Form W-4P, W-4S, or W-4V and a statement that, to the best of the payer’s knowledge, the electronic Form W-4P, W-4S, or W4V was submitted by the named payee. The hard copy of the electronic Form W4P, W-4S, or W-4V must provide exactly the same information as, but need not be a facsimile of, the respective paper form.

(5) Recordkeeping. Payers who choose to establish a system to receive electronic Forms W-4P, W-4S, or W-4V must comply with the applicable recordkeeping requirements. See Rev. Proc. 98–25, 1998– 11 I.R.B. 7. (6) Effective date. This announcement applies to Forms W-4P, W-4S, and W- 4V submitted electronically by payees on or after January 25, 1999.

For further information regarding this announcement, contact Jean Casey of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations) at (202)622-6060 (not a toll-free call).

Correction of 1998 Instructions for Form 1040NR

Announcement 99–8

The printed version of the 1998 Instructions for Form 1040NR, U.S. Non

resident Alien Income Tax Return, contains an error. Line 2 of the Itemized Deductions Worksheet (page 15 of the instructions) should read:

“Enter the total of the amount on Schedule A, line 8, plus any casualty or theft losses included on line 16.” The 1998 Form 1040NR instructions posted on the IRS Internet web site are correct.

Foundations Status of Certain Organizations

Announcement 99–9

The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.

Former Public Charities. The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations: Childlink International Inc., Chevy

Chase, MD Children and Family First Inc., Jackson,

MS Children at Heart Inc., East Brunswick,

NJ Children-in-Need Center, Milwaukie, OR Children Inc., Memphis, TN Children Living With AIDS, Lancaster,

OH Children of the Future, Chicago, IL Children of Yahu, Albany, MN Childrens Advocacy & Treatment Center

in Huntington Inc., Huntington, WV Childrens Aid Fund Inc., Lakewood, NJ Childrens Alternative Learning Program,

Rodeo, CA Childrens Art Studio of Wellesley Inc.,

January 25, 1999 24 1999–4 I.R.B.

Childrens Community Garden Inc.,

Classic City Golfers Association Inc.,

Incorporated, Clay, WV Clear Bay Ecology Center Inc., Bethesda,

Raleigh, NC Childrens Dental Care Inc., Spring, TX Childrens Exploratory Inc., San Diego,

Chung Moo Doe Association of Greater

Dallas Inc., Dallas, TX Church Based Counseling, Long Beach,

Athens, GA Clay Organized for Wellness

CA Childrens Foundation Inc., Lafayette, LA Childrens Heart Project International,

Birmingham, AL Childrens Home Inc., Antioch, CA Childrens Rescue Mission Inc., Pearland,

CA Church for Humanity and Love in a

Caring Environment, Oak Brook, IL Church of Innerology, Burbank, CA Church of the Lord, Cedar Vale, KS Cimarron Fair Board Inc., Lahoma, OK Cincinnati Houses Rehabitation Inc.,

Cincinnati, OH Cincinnati Leadership and Sunday

MD Cleveland Animal Lifeline Inc.,

Cleveland, OH Clic International Cancer & Leukemia in

Lyndhurst, OH Cleveland Bicentennial Commission Inc.,

TX Childrens Safety Foundation Inc.,

Goldenrod, FL Childrens Survival Center, Atlanta, GA Chilhowie Community Fund

School Association Inc., Bellevue, KY Circle of Friends Inc., Sedona, AZ Circle of Life Retreat Center Inc.,

Williamsburg, VA Cities in Schools of Colorado Inc.,

Childhood, St. Louis, MO Clinic South, Chattanooga, TN Clinical Electromedical Research

Academy CHTD, Las Vegas, NV Closer Look Communications, Boulder,

CO CMCHDC Foundation Inc., Columbia,

Incorporated, Chilhowie, VA Chilmark Town Affairs Council Inc.,

Chilmark, MA Chitragupta Parivar of North America,

Commerce City, CO Citizen Advocacy of Rensselaer County

Inc., Troy, NY Citizens Council for Michigan Public

MO Coalition for Back to School Supplies,

Cleveland, OH Choice Scholarships, W. Warwick, RI Chrisma Village Inn, Bronx, NY Christ Concerned Community Inc.,

Kansas City, MO Coalition for Black Unity, Baton Rouge,

LA Coalition for Integration of the Disabled,

Miami, FL Coalition for Respect Inc., Jacksonville,

Markham, IL Christ for Latvia Network Inc.,

Waukesha, WI Christ Housing and Ministries Programs

Universities, Lansing, MI Citizens for a Better Amite, Amite, LA Citizens for Alternatives to Animal Labs

Inc., Brooklyn, NY Citizens for Economic Growth, Amherst,

OH Citizens for Government Accountability

Inc., Bradenton, FL Christ in Us Ministries, Coweta, OK Christ Ministries Incorporated, Vero

Inc., Dahlgren, VA Citizens for Religious Freedom, San

Beach, FL Christ to Inmates Ministries Inc.,

Misinformation Inc., San Antonio, TX City Hall Arts and Technology Center

FL Coalition for Student Awareness,

Milwaukee, WI Coalition for the Advancement or

Regional Transportation Inc., Louisville, KY Coalition of Independent American

Shelbyville, IN Christech Inc., Lake Mary, FL Christian Counseling Connection Inc.,

Francisco, CA Citizens of San Antonio Against Law Suit

Charities, Riverside, CA Coalition of Ministers Against Crime,

Clarkston, WA Christian Golfers Association, Dublin, OH Christian Mission Sponsorship Inc.,

Inc., Kingston, NY City of Chicago D-Day Reenactment

World War II Commemorative, Oak Park, IL Cityview Community Council

Incorporated, Lorain, OH Civil Rights Consortium, Kansas City,

Community, Houston, TX Coalition on Alcoholism and Other

Houston, TX Coalition on Aid in the Black

Chemical Dependencies, St. Louis, MO Coastal Bend Crime Stoppers Inc.,

Green Bay, WI Christian Organization for Resource

Accountability and Licensing, New Brighton, MN Christian Radio Ministries of Hampton

Beeville, TX Coastal Conservation Foundation,

Roads, Virginia Beach, VA Christians Against Drugs, Brookshire, TX Christian Youth Daycare & Learning

MO Civitas Initiative, Chicago, IL Clara Tyson Rehabilitation Christian

Center, Detroit, MI Clarence Darrow Commemorative

Committee, Chicago, IL Clarinda Heartland of Iowa Inc.,

Center Inc., Atlanta, GA Christmas in April-Central New Mexico

Clarinda, IA Clarks Life Center Inc., College Park, GA Clarksburg Community Betterment

Inc., Santa Fe, NM Christmas in April Fredericksburg Inc.,

Spotsylvania, VA Christmas in April Greater Miami Inc.,

Tucson, AZ Coastal Georgia Wildlife Rehabilitation

Center Inc., Saint Simons Island, GA Cobb County District Attorneys Anti

Drug Poster Contest Inc., Marietta, GA Coburg Village Inc., Brooklyn, NY Cocke County Ambulance Service

Miami, FL Christmas in April Springfield

Massachusetts Inc., Longmeadow, MA Christmas in the City Inc., Boston, MA Christs Voice Across the Ages Society

Organization Inc., Clarksburg, MO Class Act Booster Club, Londonderry,

NH Class of 2000 Education Fund, Sultan,

IL

Boosters Inc., Newport, TN Codependency New Life Seminars Inc.,

Dublin, CA Coedy Program, Clayton, CA Coffinberry Playground Inc., Fairview

Park, OH

Inc., Chicago, IL

WA Classic Business Consultants, Maywood,

1999–4 I.R.B 25 January 25, 1999

College Community Little League

Community Coalition for Media Change,

Soccer, Cedar Rapids, IA Colleges That Enable, Wyomissing, PA Collierville Soccer Association,

Committee for American Leadership Inc.,

Wilmington, DE Committee for the Preservation of

Oakland, CA Community Corrections Inc., Salisbury,

MD Community Development and

Improvement Institute Inc., Freeport, NY Community Development Coalition CDC

Inc., Wichita, KS Community Development Coalition Inc.,

Scottsbluff, NE Community Empowerment Organization

Collierville, TN Colonel Read Foundation for Courage in

Auburns African American History, Auburn, AL Committee of Friends Inc., Baton Rouge,

LA Committee on the Employment of People

the Arts, Richmond, VA Colonial Heights Athletic Commission

Inc., Kingsport, TN Colorado Alliance to Restore Equality,

Denver, CO Colorado Chmis Inc., Denver, CO Colorado Head Start Parent Association,

Sterling, CO Colorado Mediation Foundation, Denver,

with Disabilities, Tucson, AZ Commonwealth Healthcare Institute,

Richmond, VA Communicating at Coney, Fort Thomas,

KY Communication Station Inc., Memphis,

TN Communities in Schools Port Arthur Inc.,

CEO, York, PA Community First Inc., Washington, DC Community Health Clinic of Joplin,

Joplin, MO Community Housing Assistance

CO Colorado Office of Space Advocacy,

Colorado Springs, CO Colorado Riparian Association, Boulder,

Beaumont, TX Communities United Together, Laplace,

LA Community AIDS Prevention Task Force

Corporation, Newport Beach, CA If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)–7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.

CO Colorado Theatre Market Alliance,

Westminster, CO Colorado Trails and Open Space, Silver

Inc., Cheshire, MA Community Alliance of Manatee for

Plume, CO Columbus Quincentenniel Committee of

AIDS Inc., St. Petersburg, FL Community Assistance Foundation,

Irvine, CA Community Association for Responsible

Middletown Inc., Middletown, CT Comfy Critters Incorporated, Astoria,

NY Comite de Voluntarios, Rio Bravo, TX Commercial Music Educators,

Planning Inc., Tetonia, ID Community Based Initiatives, Seattle,

Tuscaloosa, AL Commission Against Senseless Killings

WA Community Center of Personal

Enrichment Inc., Griffin, GA Community Center of the Southern

Berkshires Inc., W. Stockbridge, MA

Inc., Memphis, TN

January 25, 1999 26 1999–4 I.R.B.