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 It shall remain in effect until the date it is superseded or deleted by the publication of a new document in the Indiana Register.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.
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: May 04,2024 1:47:49PM EDT
A
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