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1040 com Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. 1040 com irs. 1040 com gov/pub51. 1040 com What's New Social security and Medicare tax for 2014. 1040 com  The social security tax rate is 6. 1040 com 2% each for the employee and employer, unchanged from 2013. 1040 com The social security wage base limit is $117,000. 1040 com The Medicare tax rate is 1. 1040 com 45% each for the employee and employer, unchanged from 2013. 1040 com There is no wage base limit for Medicare tax. 1040 com Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 1040 com Withholding allowance. 1040 com  The 2014 amount for one withholding allowance on an annual basis is $3,950. 1040 com Change of responsible party. 1040 com  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 1040 com Form 8822-B must be filed within 60 days of the change. 1040 com If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 1040 com For a definition of "responsible party", see the Form 8822-B instructions. 1040 com Same-sex marriage. 1040 com  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040 com For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040 com R. 1040 com B. 1040 com 201, available at www. 1040 com irs. 1040 com gov/irb/2013-38_IRB/ar07. 1040 com html. 1040 com Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 1040 com Notice 2013-61, 2013-44 I. 1040 com R. 1040 com B. 1040 com 432, is available at www. 1040 com irs. 1040 com gov/irb/2013-44_IRB/ar10. 1040 com html. 1040 com Reminders Additional Medicare Tax withholding. 1040 com  In addition to withholding Medicare tax at 1. 1040 com 45%, you must withhold a 0. 1040 com 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040 com You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040 com Additional Medicare Tax is only imposed on the employee. 1040 com There is no employer share of Additional Medicare Tax. 1040 com All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040 com For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 1040 com For more information on Additional Medicare Tax, visit IRS. 1040 com gov and enter “Additional Medicare Tax” in the search box. 1040 com Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040 com  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 1040 com Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 1040 com For more information, visit IRS. 1040 com gov and enter “work opportunity tax credit” in the search box. 1040 com Outsourcing payroll duties. 1040 com  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 1040 com The employer remains responsible if the third party fails to perform any required action. 1040 com If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 1040 com gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040 com COBRA premium assistance credit. 1040 com  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 1040 com For more information, see COBRA premium assistance credit under Introduction. 1040 com Compensation paid to H-2A foreign agricultural workers. 1040 com  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. 1040 com Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 1040 com On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 1040 com An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 1040 com In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. 1040 com Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 1040 com These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 1040 com For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 1040 com Additional employment tax information. 1040 com  Visit the IRS website at www. 1040 com irs. 1040 com gov/businesses and click on Employment Taxes under Businesses Topics. 1040 com For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 1040 com m. 1040 com –7:00 p. 1040 com m. 1040 com local time (Alaska and Hawaii follow Pacific time). 1040 com Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. 1040 com Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040 com  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040 com Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 1040 com See Regulations sections 1. 1040 com 1361-4(a)(7) and 301. 1040 com 7701-2(c)(2)(iv). 1040 com Differential wage payments. 1040 com  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. 1040 com For more information, see Publication 15 (Circular E). 1040 com Federal tax deposits must be made by electronic funds transfer. 1040 com  You must use electronic funds transfer to make all federal tax deposits. 1040 com Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040 com If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 1040 com Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040 com EFTPS is a free service provided by the Department of Treasury. 1040 com Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040 com For more information on making federal tax deposits, see How To Deposit in section 7. 1040 com To get more information about EFTPS or to enroll in EFTPS, visit www. 1040 com eftps. 1040 com gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040 com Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040 com Electronic filing and payment. 1040 com  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. 1040 com Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. 1040 com Spend less time and worry on taxes and more time running your business. 1040 com Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 1040 com For e-file, visit the IRS website at www. 1040 com irs. 1040 com gov/efile for additional information. 1040 com For EFTPS, visit www. 1040 com eftps. 1040 com gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. 1040 com For electronic filing of Form W-2, visit www. 1040 com socialsecurity. 1040 com gov/employer. 1040 com If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040 com If a valid EIN is not provided, the return or payment will not be processed. 1040 com This may result in penalties and delays in processing your return or payment. 1040 com Electronic funds withdrawal (EFW). 1040 com  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. 1040 com However, do not use EFW to make federal tax deposits. 1040 com For more information on paying your taxes using EFW, visit the IRS website at www. 1040 com irs. 1040 com gov/e-pay. 1040 com A fee may be charged to file electronically. 1040 com Credit or debit card payments. 1040 com   Employers can pay the balance due shown on Form 943 by credit or debit card. 1040 com Do not use a credit or debit card to make federal tax deposits. 1040 com For more information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040 com irs. 1040 com gov/e-pay. 1040 com When you hire a new employee. 1040 com  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. 1040 com Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. 1040 com If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. 1040 com If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. 1040 com See section 1 for more information. 1040 com Eligibility for employment. 1040 com  You must verify that each new employee is legally eligible to work in the United States. 1040 com This includes completing the U. 1040 com S. 1040 com Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040 com You can get the form from USCIS offices or by calling 1-800-870-3676. 1040 com Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 1040 com uscis. 1040 com gov for more information. 1040 com New hire reporting. 1040 com   You are required to report any new employee to a designated state new-hire registry. 1040 com A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. 1040 com Many states accept a copy of Form W-4 with employer information added. 1040 com Visit the Office of Child Support Enforcement's website at www. 1040 com acf. 1040 com hhs. 1040 com gov/programs/cse/newhire for more information. 1040 com Dishonored payments. 1040 com  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040 com The penalty is $25 or 2% of the payment, whichever is more. 1040 com However, the penalty on dishonored payments of $24. 1040 com 99 or less is an amount equal to the payment. 1040 com For example, a dishonored payment of $18 is charged a penalty of $18. 1040 com Forms in Spanish. 1040 com  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 1040 com For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 1040 com For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. 1040 com References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). 1040 com Information returns. 1040 com  You may be required to file information returns to report certain types of payments made during the year. 1040 com For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. 1040 com For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). 1040 com Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. 1040 com See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. 1040 com If you file 250 or more Forms W-2, you must file them electronically. 1040 com SSA will not accept Forms W-2 and W-3 filed on any magnetic media. 1040 com Information reporting customer service site. 1040 com  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. 1040 com If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). 1040 com The call site can also be reached by email at mccirp@irs. 1040 com gov. 1040 com Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 1040 com Web-based application for an employer identification number (EIN). 1040 com  You can apply for an employer identification number (EIN) online by visiting IRS. 1040 com gov and clicking on the Apply for an EIN Online link under Tools. 1040 com When a crew leader furnishes workers to you. 1040 com  Record the crew leader's name, address, and EIN. 1040 com See sections 2 and 10. 1040 com Change of address. 1040 com  Use Form 8822-B to notify the IRS of an address change. 1040 com Do not mail form 8822-B with your employment tax return. 1040 com Ordering forms and publications. 1040 com  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. 1040 com irs. 1040 com gov/businesses. 1040 com Click on the Online Ordering for Information Returns and Employer Returns. 1040 com You can also visit www. 1040 com irs. 1040 com gov/formspubs to download other forms and publications. 1040 com Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. 1040 com Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. 1040 com socialsecurity. 1040 com gov/employer, to register for Business Services Online. 1040 com You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. 1040 com Form W-3 will be created for you based on your Forms W-2. 1040 com Tax Questions. 1040 com   If you have a tax question, check the information available on IRS. 1040 com gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 1040 com m. 1040 com –7:00 p. 1040 com m. 1040 com local time (Alaska and Hawaii follow Pacific time). 1040 com We cannot answer tax questions sent to the address provided later for comments and suggestions. 1040 com Recordkeeping. 1040 com  Keep all records of employment taxes for at least 4 years. 1040 com These should be available for IRS review. 1040 com Your records should include the following information. 1040 com Your employer identification number (EIN). 1040 com Amounts and dates of all wage, annuity, and pension payments. 1040 com Names, addresses, social security numbers, and occupations of employees and recipients. 1040 com Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 1040 com Dates of employment for each employee. 1040 com Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. 1040 com Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). 1040 com Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 1040 com Copies of returns filed and confirmation numbers. 1040 com Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 1040 com If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. 1040 com If the crew leader has no permanent mailing address, record his or her present address. 1040 com Private delivery services. 1040 com  You can use certain private delivery services designated by the IRS to send tax returns and payments. 1040 com The list includes only the following. 1040 com DHL Express (DHL): DHL Same Day Service. 1040 com Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040 com United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040 com M. 1040 com , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040 com For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040 com gov and enter "private delivery service" in the search box. 1040 com Your private delivery service can tell you how to get written proof of the mailing date. 1040 com Private delivery services cannot deliver items to P. 1040 com O. 1040 com boxes. 1040 com You must use the U. 1040 com S. 1040 com Postal Service to mail any item to an IRS P. 1040 com O. 1040 com box address. 1040 com Photographs of missing children. 1040 com  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040 com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 com Calendar The following are important dates and responsibilities. 1040 com See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. 1040 com Also see Publication 509, Tax Calendars. 1040 com   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 1040 com A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 1040 com However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040 com See Deposits on Business Days Only in section 7. 1040 com For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 1040 com S. 1040 com Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 1040 com See Private delivery services under Reminders. 1040 com By January 31 . 1040 com   File Form 943. 1040 com See section 8 for more information on Form 943. 1040 com If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 1040 com Furnish each employee with a completed Form W-2. 1040 com Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 1040 com File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040 com See section 10 for more information on FUTA. 1040 com If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. 1040 com File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. 1040 com If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. 1040 com By February 15. 1040 com  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. 1040 com On February 16. 1040 com  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 1040 com Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 1040 com If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 1040 com See section 5 for more information. 1040 com If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 1040 com By February 28. 1040 com   File paper Forms 1099 and 1096. 1040 com File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 1040 com S. 1040 com Information Returns, with the IRS. 1040 com For electronically filed returns, see By March 31 below. 1040 com File paper Forms W-2 and W-3. 1040 com File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. 1040 com For electronically filed returns, see By March 31 next. 1040 com By March 31. 1040 com   File electronic Forms W-2 and 1099. 1040 com File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 1040 com For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 1040 com socialsecurity. 1040 com gov/employer. 1040 com For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. 1040 com By April 30, July 31, October 31, and January 31. 1040 com   Deposit FUTA taxes. 1040 com Deposit FUTA tax if the undeposited amount is over $500. 1040 com Before December 1. 1040 com  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. 1040 com Introduction This publication is for employers of agricultural workers (farmworkers). 1040 com It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). 1040 com Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. 1040 com If you have nonfarm employees, see Publication 15 (Circular E). 1040 com If you have employees in the U. 1040 com S. 1040 com Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). 1040 com Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 1040 com Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. 1040 com Comments and suggestions. 1040 com   We welcome your comments about this publication and your suggestions for future editions. 1040 com   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. 1040 com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 com   You can also send us comments from www. 1040 com irs. 1040 com gov/formspubs. 1040 com Click on More Information and then click on Comment on Tax Forms and Publications. 1040 com   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 1040 com COBRA premium assistance credit. 1040 com   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. 1040 com COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. 1040 com Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 1040 com Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 1040 com Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 1040 com For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 1040 com   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. 1040 com For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. 1040 com   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. 1040 com The assistance for the coverage can last up to 15 months. 1040 com   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. 1040 com For more information, see Notice 2009-27, 2009-16 I. 1040 com R. 1040 com B. 1040 com 838, available at www. 1040 com irs. 1040 com gov/irb/2009-16_irb/ar09. 1040 com html. 1040 com   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. 1040 com   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. 1040 com The reimbursement is made through a credit against the employer's employment tax liabilities. 1040 com For information on how to claim the credit, see the Instructions for Form 943. 1040 com The credit is treated as a deposit made on the first day of the return period. 1040 com In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 1040 com In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. 1040 com   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 1040 com Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. 1040 com In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. 1040 com In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 1040 com Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. 1040 com Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 1040 com A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. 1040 com   For more information, visit IRS. 1040 com gov and enter “COBRA” in the search box. 1040 com Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications