EMPLOYMENT TAX

Announcement 2012–43, page 723. This document provides that the Service will not assert that any taxpayer has understated liability for taxes under the Federal Insurance Contributions Act by reason of a failure to treat services performed before January 1, 2015, in the Commonwealth of the Northern Mariana Islands by a resident of the Republic of the Philippines as employment under section 3121(b) of the Code.

Announcement 2012–45, page 724. This announcement provides notice and information regarding the revised Voluntary Classification Settlement Program (VCSP) that provides partial relief from federal employment taxes for eligible taxpayers that agree to prospectively treat workers as employees.

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Announcement 2012–46, page 725. This document provides notice and information regarding a temporary expansion of eligibility for the Voluntary Classification Settlement Program (VCSP) that will be available through June 30, 2013. The temporary eligibility expansion makes a modified VCSP available to otherwise eligible taxpayers that have not filed all required Forms 1099 for the previous three years with respect to the workers to be reclassified. Eligible taxpayers that take advantage of this limited, temporary eligibility expansion agree to prospectively treat workers as employees and will receive partial relief from federal employment taxes.