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Stakeholder Liaison Local Contacts

Stakeholder Liaison establishes relationships with practitioner and industry organizations representing small business and self-employed taxpayers. We provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. We also elevate issues that affect tax administration. To establish a relationship with us or report an issue, use this list to find a contact in your state.

Please note, the contacts on this page are intended for practitioner and industry stakeholders, not to respond to tax law questions. For tax law questions, please refer to the “Help and Resources” tab on the irs.gov home page.

Stakeholder Liaison Area Phone Email
Mid-Atlantic - PA, NJ, DE, WV, CT, ME, VT, RI (412) 395-5243 cassandra.l.hellmann@irs.gov
New York - NY, MA, NH (212) 436-1638 sbse.sl.newyork@irs.gov
Great Lakes - IN, MI, OH (216) 522-2563 sbse.sl.great.lakes@irs.gov
Midwest - MN, MT, WI, ND, SD, IA (651) 312-7836 betty.l.mueller@irs.gov
Southwest - AZ, TX, NM (513) 263-4092 sl.southwest@irs.gov
Central - IL, MO, KS, NE, OK (412) 395-5243 cassandra.l.hellmann@irs.gov
Mid-South - KY, TN, AL, MS, AR, LA (405) 297-4045 patricia.y.wright@irs.gov
Southeast - FL, GA, PR (954) 423-7686 cheri.kirsch@irs.gov
South Atlantic - MD, VA, NC, SC, DC (336) 574-6311 terza.d.lowdermilk@irs.gov
Northwest - AK, CO, WA, OR, UT, ID, WY (206) 220-5300 sl.northwest@irs.gov
Western - CA, HI, NV (510) 637-4541 sbse.sl.western.area@irs.gov

 

Please feel free to download and print Stakeholder Liaison Local Contacts list. (PDF)

Page Last Reviewed or Updated: 30-Aug-2013

The Download 2012 Tax Forms

Download 2012 tax forms 3. Download 2012 tax forms   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. Download 2012 tax forms S. Download 2012 tax forms Church Effect of Exclusion Members of the Clergy Income From U. Download 2012 tax forms S. Download 2012 tax forms Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. Download 2012 tax forms Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. Download 2012 tax forms S. Download 2012 tax forms Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. Download 2012 tax forms Who Must Pay Self-Employment Tax? If you are a self-employed U. Download 2012 tax forms S. Download 2012 tax forms citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. Download 2012 tax forms The self-employment tax is a social security and Medicare tax on net earnings from self- employment. Download 2012 tax forms You must pay self-employment tax if your net earnings from self-employment are at least $400. Download 2012 tax forms For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. 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Download 2012 tax forms If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. Download 2012 tax forms O. Download 2012 tax forms Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. Download 2012 tax forms See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. Download 2012 tax forms As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. 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