Depending on the nature of your request, please use one of the following methods to contact us.

• Inquiries relating to notices of proposed change, balance due or delinquent return.
• Filing or deposit requirements for Federal employment taxes.
• Request for affirmation letter of tax exemption.
• Request for private letter ruling.
• Request for Federal tax forms or deposit coupon books.
• Backup withholding requirements.
• Form W-4, Employee's Withholding Allowance Certificate.
• Payment of the advance earned income credit.
• FSLG telephone numbers.

FSLG Field Offices
Contact your Local FSLG Area Office if you have questions regarding the following:

• General information about State-Social Security Administration Section 218 Agreements.
• Worker classification as employee or independent contractor.
• Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.
• Withholding from nonresident aliens.
• Other Federal tax issues for government entities.

Martinsburg Computing Center (MCC)
If you have questions concerning filing requirements and procedures for issuers of information returns (including any Form 1099) or Form W-2, you may contact the Martinsburg Computing Center toll-free at 1-866-455-7438, 8:30am to 4:30pm Eastern Time. Note: If you have questions regarding a Form W-2 or a Form 1099 that you have either received or should have received, please call the IRS Help Desk at 1-800-829-1040.

IRS Toll-Free Help
You may direct any questions relating to Federal taxes to the general IRS assistance toll-free number, 1-800-829-1040.

Email FSLG
To comment on this web site or any of our provided services, or to ask a question that was not addressed above, please email us at tege.ask.fslg@irs.gov.