20090218-IR-045090101NRA Letter of Findings Number: 08-0429P Withholding Tax-Penalty For the Period 2006

DEPARTMENT OF STATE REVENUE

03-20080429P.LOF

Letter of Findings Number: 08-0429P

Withholding Tax-Penalty

For the Period 2006

NOTICE: Under IC § 4-22-7-7, this document is required to be published in the Indiana Register and is effective on its date of publication. It shall remain in effect until the date it is superseded or deleted by the publication of a new document in the Indiana Register. The publication of this document will provide the general public with information about the Department's official position concerning a specific issue.

ISSUE

I. Tax Administration–Penalty.

Authority: IC § 6-8.1-10-6; 45 IAC 15-11-2.

Taxpayer protests the imposition of the penalty for late filing of information returns.

STATEMENT OF FACTS

Taxpayer is a corporation doing business in Indiana. Taxpayer filed its employees' W-2 forms after the due date for filing such returns. Taxpayer was assessed a $10 penalty per each W-2 form filed after the due date. Taxpayer protested the imposition of the penalty.

I. Tax Administration–Penalty.

DISCUSSION

Taxpayer protests the imposition of the penalty on Taxpayer's failure to timely file forms W-2 on behalf of its employees. This penalty was imposed pursuant to IC § 6-8.1-10-6, which provides for a ten dollar ($10) penalty for each information return submitted late. A form W-2 is an information return within the scope of the statute.

Taxpayer protests that it did not receive the required tax forms in the mail. Department records confirm an incorrect address listed for Taxpayer during this period. Furthermore, Taxpayer's actions–based on a different filing deadline for an affiliated corporation–indicate that it acted with reasonable care under 45 IAC 15-11-2 for the period in question. However, Taxpayer is reminded of the statutory deadlines for filing and remitting withholding tax returns.

FINDING

Taxpayer's protest is sustained on the penalty assessment.

Posted: 02/18/2009 by Legislative Services Agency

DIN: 20090218-IR-045090101NRA

Composed: Nov 01,2016 12:34:54AM EDT

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