May 8, 1997

COMPTROLLER'S MEMORANDUM NO. 09 (1996-97)

SUBJECT: FEDERAL EMPLOYER IDENTIFICATION NUMBER

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Through the issuance of Comptrollers Memorandum No. 11 dated January 29, 1988, agencies were advised to either obtain a unique Federal Employer Identification Number (FEIN) or have this office file appropriate paperwork to obtain the FEIN on the agencies behalf. It has come to our attention that there are many other activities throughout State Government that require filing federal returns, remitting Federal taxes and/or claims for refunds of taxes. Some of the agencies filing these returns are using the FEIN of the Office of the Comptroller, which has caused some confusion and assessment of penalties and interest to our employer tax account for non-employment items.

Agencies using the Office of the Comptrollers FEIN for filing federal returns or claims should cease immediately. Agencies that need a unique FEIN must apply for the number by filing a form SS-4 with the Internal Revenue Service Office designated on the form, or submitting the form by facsimile to (770) 455-2660.

We will work with agencies that are in the process of obtaining their own FEIN in the transition process. However, we will instruct the Federal Agencies that are in contact with us that only the Office of the Comptroller is authorized to use the FEIN assigned to this office.

Questions regarding this memorandum should be directed to Zadok Coxwell or Cindy Langley in the Bureau of State Payrolls at (904) 488-7762 or Suncom 278-7762.