COMPLETING IRS FORM 2159 PAYROLL DEDUCTION
Updated – 06.19.13IRS Form2159PAYROLL JOB AIDC OMPLETING IRS FORM 2159 – PAYROLL DEDUCTION AGREEMENTS TATE OF NC EMPLOYEES / EMPLOYERSFORGeneral InformationPROCESS TITLE:Procedure for Completing IRS Form 2159 – Payroll Deduction AgreementPROCESS OBJECTIVE: To provide instructions on completing IRS Form 2159 to initiate a paymentinstallment agreement with the IRS through payroll deduction.FREQUENCY:Whenever the IRS grants an employee the opportunity to enter into a payrolldeduction installment payment agreement.An employee may contact the Internal Revenue Service (IRS) to request the installation of a paymentagreement to avoid seizure of assets through frozen bank accounts, tax levies, etc. If granted, the IRS willsend the employee a letter explaining the terms of the agreement and a three-part paper, Form 2159 –Payroll Deduction Agreement, which must be completed by the employee and BEST Shared Services andthen sent to the IRS.An image (front and back) of the form is located at the end of this document.Completion of the form begins with the employee, and the steps are detailed below.Employee ResponsibilityWhen the employee receives the letter and form, the employee should perform the following steps:--If the form was received through the mail, make a copy of the accompanying IRS letter. Theemployee MUST send a copy of the IRS letter to BEST Shared Services because it contains theaddress to which the form is to be mailed as well as remittance instructions and contactinformationComplete the employee section of Form 2159 and send the completed form to BEST SharedServices.The fields on the form that the employee must complete are listed below:06.19.13NC OSC HR/Payroll TrainingPage 1 of 23
PAYROLLBox Labeled As:Instructions for CompletionRegarding: (Taxpayer name and address)Print your name and mailing address. (The IRS willmail the final form to the address shown in this box.)Social security or employer identification numberWrite your social security number in this box.Your telephone number (Include area code)Write your home and work telephone numbers in thisbox. (These numbers will become the IRS’s contactinformation.)(Taxpayer)(Home)(Work)Kinds of taxes (Form numbers)Write the form number that indicates the kind of taxesyou owe. The form number is printed on the IRSletter you received. (For example, income taxes arereported on form 1040)Tax PeriodsWrite the years for which you owe taxes. Thisinformation is also provided in the IRS letter youreceived. Month and day are not required, only theyear.Amount owed as ofWrite the date shown on the letter that you receivedfrom the IRS. , plus all penalties and interest providedby law.I am paid every: (Check one):Using the letter from the IRS, write the amount youowe to the IRS.If you are a biweekly employee, check the “TWOWEEKS” box.If you are a monthly employee, check the “MONTH”box.I agree to have deducted from my wage orsalary payment beginning until thetotal liability is paid in full. I also agree and authorizethis deduction to be increased or decreased as follows:Write the amount you agreed to have deducted fromyour pay and the date the deduction is to begin.If you are required to pay a 105.00 user fee on thefirst deduction, and the installment amount is lessthan the fee, then write this requirement in the lastfield. If not, then leave this field blank.If your agreement with the IRS states that the deduction amount will change in the future, then indicate thechange in the fields noted below. If no changes were negotiated, leave the fields shown below blank:Date of increase (or decrease)Amount of increase (or decrease)Write the date the deduction amount change shouldbegin. If no change is planned, then leave this fieldblank.Write the amount of the change. If the amount is adecrease, put parentheses around the amount. If nochange is planned, then leave this field blank.Write the new deduction amount. If no change isplanned, then leave this field blank.New installment payment amount06.19.13NC OSC HR/Payroll TrainingPage 2 of 23
PAYROLLYour signatureSign the document just below the words “Yoursignature.”DateWrite the date you signed the form in the “Date” fieldto the right of your signature.This form and instructions apply only to employees/employers of the State of NorthCarolina whose payrolls are processed through the BEACON Human Resource/PayrollSystem. If you are not associated with the State of North Carolina, you should researchthe following website to determine the appropriate location to which your Form 2159 andrelated payments should be TaxAccount-Balance-Due-PaymentsIf you are an employee/employer for the State of NC, and once the form is completed, retain a copy of theform and forward the entire original three-part form with the IRS agreement letter to:BEST Shared ServicesGarnishment Processing1425 Mail Service CenterRaleigh NC 27699-1425Employer ResponsibilityBEST Shared Services will complete the Employer portion of the form and submit the entire three-partform to the address provided on the IRS letter. If the form was not sent to the employee by mail, thenBEST will send it to the location listed in the For Assistance box. A copy will be retained as documentationto support processing the installment payment through BEACON.IRS ResponsibilityThe IRS will examine and approve the form. Once completed, they should send Part 2 – Employer’s Copyto BEST Shared Services and Part 3 – Taxpayer’s Copy to the employee.Detail steps for completing the “employee” sections of the form follow.06.19.13NC OSC HR/Payroll TrainingPage 3 of 23
PAYROLLWrite the employee’s name and mailing address in the box circled below.06.19.13NC OSC HR/Payroll TrainingPage 4 of 23
PAYROLLWrite the employee’s social security number in the box circled below.06.19.13NC OSC HR/Payroll TrainingPage 5 of 23
PAYROLLWrite the employee’s home and work telephone numbers in the box shown below. These numbers willbecome the IRS’s contact information for the employee.06.19.13NC OSC HR/Payroll TrainingPage 6 of 23
PAYROLLWrite the form number that indicates the kind of taxes the employee owes in the box circled below. Theform number is printed on the IRS letter the employee received. (For example, income taxes are reportedon Form 1040.)06.19.13NC OSC HR/Payroll TrainingPage 7 of 23
PAYROLLWrite the years for which the employee owes taxes in the box circled below. This information is alsoprovided in the IRS letter the employee received. Month and day are not required, only the year. (Forexample, if the employee is making installments payments for delinquent taxes from the years 2008 and2009, then write 2008, 2009 in the appropriate box.)06.19.13NC OSC HR/Payroll TrainingPage 8 of 23
PAYROLLWrite the date of the IRS letter in the first section of the box circled below. Write the total amount due perthe IRS letter in the second section of the box circled below:06.19.13NC OSC HR/Payroll TrainingPage 9 of 23
PAYROLLCheckmark the appropriate box in the section circled below. If the employee is a biweekly employee mark“TWO WEEKS”. If the employee is paid monthly, check “MONTH”.06.19.13NC OSC HR/Payroll TrainingPage 10 of 23
PAYROLLWrite the amount of the installment deduction that the IRS agreed to in their letter. If the amount isexpressed as a monthly deduction and the employee is a biweekly employee, then the correct amount perpay period is calculated as follows:Monthly Amount X 12 Months / 26 Biweekly PeriodsWrite the amount to be deducted each pay period in the field circled below:06.19.13NC OSC HR/Payroll TrainingPage 11 of 23
PAYROLLWrite the date that the first payment is due in the circled area below. This due date is provided in the IRSletter the employee received.06.19.13NC OSC HR/Payroll TrainingPage 12 of 23
PAYROLLThe IRS charges a 105.00 one-time fee for an installment agreement. If the employee has not alreadypaid this fee prior to completing Form 2159, then the fee is deducted from the first payment by the IRS. If the installment payment amount is less than 105.00, the employee must note on the form thatthe first deduction must be for 105.00. Write “First deduction is for 105.00” in the field circledbelow. However, if the installment amount is equal to or greater than 105.00, or the employee hasalready paid the fee, then leave the field circled below blank.06.19.13NC OSC HR/Payroll TrainingPage 13 of 23
PAYROLLIf the agreement with the IRS states that the deduction amount will change in the future, and the amountsas well as effective dates are noted in the IRS letter, write these changes in the sections circled below. Ifthere are not enough rows on the form to accommodate the changes, then the garnishment processing teamwill use the information in the IRS letter to key the deduction amounts and the appropriate effective dates.The columns are:Date of increase (or decrease)Amount of increase (or decrease)New installment payment amount06.19.13NC OSC HR/Payroll TrainingPage 14 of 23
PAYROLLOnce all the fields have been completed, sign the document in the area shown below. Form 2159 will notbe processed if the employee has not signed the document.06.19.13NC OSC HR/Payroll TrainingPage 15 of 23
PAYROLLWrite the date the form was signed in the field circled below:06.19.13NC OSC HR/Payroll TrainingPage 16 of 23
PAYROLLDO NOT WRITE ANYTHING in the areas circled below:When the employee has completed the form, all three-parts of the form AND the IRS letter must be sent tothe Garnishment Team at BEST Shared Services:BEST Shared ServicesAttn: Garnishment Processing1425 Mail Service CenterRaleigh, NC 27699-1425Front and back images of Form 2159 – Payroll Deduction Agreement are provided on the following pages.06.19.13NC OSC HR/Payroll TrainingPage 17 of 23
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PAYROLL JOB AID 06.19.13 NC OSC HR/Payroll Training Page 1 of 23 IRS Form 2159 Updated – 06.19.13 COMPLETING IRS FORM 2159 – PAYROLL DEDUCTION AGREEMENT FOR STATE OF NC EMPLOYEES /EMPLOYERS. General Information . PROCESS TITLE: Procedure for Completing IRS Form 2159 – Payroll Deduction Agreement
send the employee a letter explaining the terms of the agreement and a three-part paper, Form 2159 - Payroll Deduction Agreement, which must be completed by the employee and BEST Shared Services , then . The form number(s) is/are printed on the IRS letter you received. For example, income taxes are reported on form 1040. Section 9 .
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