For many employers and self-employed people, deferred Social Security tax payment due Jan. 3

ssue Number:​ ​ 2021-52

Inside This Issue

  1. For many employers and self-employed people, deferred Social Security tax payment due Jan. 3
  2. Partnering to protect taxpayers’ information
  3. News from the Justice Department’s Tax Division
  4. Technical Guidance

1.​ ​ For many employers and self-employed people, deferred Social Security tax payment due Jan. 3


The Internal Revenue Service reminds employers and self-employed individuals who chose to defer paying part of their 2020 Social Security tax obligation that a payment is due Jan. 3, 2022.

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2.​ ​ Partnering to protect taxpayers’ information


Combatting cybercriminals takes all of us working together. As part of the Security Summit, the IRS works with state tax agencies and the tax industry to fight identity theft. We’re making progress, but there’s more work to be done. Protecting taxpayer data is the law and good business. Visit the Protect Your Clients; Protect Yourself webpage on IRS.gov for tips and resources about keeping your clients’ tax information secure.

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3.​ ​ News from the Justice Department’s Tax Division


The U.S. Department of Justice Tax Division this week reported:

A federal court in the Southern District of Florida has permanently enjoined two Miami-area tax return preparers from preparing federal income tax returns for others.

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4.​ ​ Technical Guidance


Revenue Procedure 2022-11 provides the indexing factor to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or after Jan. 1, 2022, and before Jan. 1, 2023. Temporary regulations, jointly issued with the Departments of Health and Human Services and Labor and the Office of Personnel Management in July 2021, provide the methodology for calculating the QPA, which is generally the plan’s median contracted rate for the same or similar item or service, indexed for inflation. Those temporary regulations provide that the Department of the Treasury and IRS will identify the annual indexing factor in guidance, rounded to 10 decimal places. Revenue Procedure 2022-11 will appear in IRB 2022-3, dated Jan. 8.

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