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1040 Ez Irs

1040 ez irs Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040 ez irs Tax questions. 1040 ez irs Background Information for Using the Tax CalendarsElectronic deposit requirement. 1040 ez irs Legal holidays. 1040 ez irs Statewide legal holidays. 1040 ez irs Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. 1040 ez irs irs. 1040 ez irs gov/pub509. 1040 ez irs What's New Publication 1518 discontinued after 2013. 1040 ez irs  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. 1040 ez irs An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. 1040 ez irs irs. 1040 ez irs gov/taxcalendar. 1040 ez irs Reminders Photographs of missing children. 1040 ez irs  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 ez irs Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 ez irs 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 ez irs Introduction A tax calendar is a 12-month calendar divided into quarters. 1040 ez irs The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. 1040 ez irs What does this publication contain?   This publication contains the following. 1040 ez irs A section on how to use the tax calendars. 1040 ez irs Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. 1040 ez irs A table showing the semiweekly deposit due dates for payroll taxes for 2014. 1040 ez irs   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. 1040 ez irs irs. 1040 ez irs gov/taxcalendar. 1040 ez irs Who should use this publication?   Primarily, employers need to use this publication. 1040 ez irs However, the General Tax Calendar has important due dates for all businesses and individuals. 1040 ez irs Anyone who must pay excise taxes may need the Excise Tax Calendar . 1040 ez irs What are the advantages of using a tax calendar?   The following are advantages of using a calendar. 1040 ez irs You do not have to figure the due dates yourself. 1040 ez irs You can file or pay timely and avoid penalties. 1040 ez irs You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. 1040 ez irs You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . 1040 ez irs Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. 1040 ez irs If you are an employer, also use the Employer's Tax Calendar . 1040 ez irs If you must pay excise taxes, use the Excise Tax Calendar . 1040 ez irs Depending on your situation, you may need to use more than one calendar. 1040 ez irs Table 1. 1040 ez irs Useful Publications IF you are. 1040 ez irs . 1040 ez irs . 1040 ez irs THEN you may need. 1040 ez irs . 1040 ez irs . 1040 ez irs An employer • Publication 15 (Circular E), Employer's Tax Guide. 1040 ez irs  • Publication 15-A, Employer's Supplemental Tax Guide. 1040 ez irs  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. 1040 ez irs  • Publication 926, Household Employer's Tax Guide. 1040 ez irs A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. 1040 ez irs  • Publication 225, Farmer's Tax Guide. 1040 ez irs An individual • Publication 505, Tax Withholding and Estimated Tax. 1040 ez irs Required to pay excise taxes • Publication 510, Excise Taxes. 1040 ez irs What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. 1040 ez irs You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. 1040 ez irs The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. 1040 ez irs In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. 1040 ez irs What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. 1040 ez irs Each calendar lists the forms you may need. 1040 ez irs   See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040 ez irs Comments and suggestions. 1040 ez irs   We welcome your comments about this publication and your suggestions for future editions. 1040 ez irs   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 ez irs NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 ez irs Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 ez irs   You can send us comments from www. 1040 ez irs irs. 1040 ez irs gov/formspubs. 1040 ez irs Click on More Information and then click on Comment on Tax Forms and Publications. 1040 ez irs   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. 1040 ez irs Ordering forms and publications. 1040 ez irs   Visit www. 1040 ez irs irs. 1040 ez irs gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 ez irs Internal Revenue Service 1201 N. 1040 ez irs Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 ez irs   If you have a tax question, check the information available on IRS. 1040 ez irs gov or call 1-800-829-1040. 1040 ez irs We cannot answer tax questions sent to either of the above addresses. 1040 ez irs Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. 1040 ez irs IRS e-services make taxes easier. 1040 ez irs   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 1040 ez irs Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. 1040 ez irs    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. 1040 ez irs Visit www. 1040 ez irs irs. 1040 ez irs gov/efile for more information. 1040 ez irs You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). 1040 ez irs For detailed information about using this free service, see Electronic deposit requirement below. 1040 ez irs   Use these electronic options to make filing and paying taxes easier. 1040 ez irs For more information on electronic payments, visit the IRS website at www. 1040 ez irs irs. 1040 ez irs gov/e-pay. 1040 ez irs Tax deposits. 1040 ez irs   Some taxes can be paid with the return on which they are reported. 1040 ez irs However, in many cases, you have to deposit the tax before the due date for filing the return. 1040 ez irs Tax deposits are figured for periods of time that are shorter than the time period covered by the return. 1040 ez irs See Publication 15 (Circular E) for the employment tax deposit rules. 1040 ez irs For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. 1040 ez irs    Electronic deposit requirement. 1040 ez irs   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). 1040 ez irs Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040 ez irs EFTPS is a free service provided by the Department of Treasury. 1040 ez irs 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 ez irs   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). 1040 ez irs You can also visit the EFTPS website at www. 1040 ez irs eftps. 1040 ez irs gov. 1040 ez irs Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 1040 ez irs    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. 1040 ez irs For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. 1040 ez irs m. 1040 ez irs Eastern time the day before the date the deposit is due. 1040 ez irs Saturday, Sunday, or legal holiday. 1040 ez irs   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. 1040 ez irs The term legal holiday means any legal holiday in the District of Columbia. 1040 ez irs The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. 1040 ez irs But you must make any adjustments for statewide legal holidays, as discussed next. 1040 ez irs An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. 1040 ez irs Legal holidays. 1040 ez irs   Legal holidays for 2014 are listed below. 1040 ez irs January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. 1040 ez irs / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. 1040 ez irs   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. 1040 ez irs A statewide legal holiday does not delay a due date for making a federal tax deposit. 1040 ez irs Extended due date for Forms 1098, 1099, and W-2 if filed electronically. 1040 ez irs   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. 1040 ez irs   For 2014, the due date for giving the recipient these forms is January 31. 1040 ez irs   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. 1040 ez irs For information about filing Form W-2 electronically with the SSA, visit www. 1040 ez irs ssa. 1040 ez irs gov/employer or call 1-800-772-6270. 1040 ez irs Penalties. 1040 ez irs   Whenever possible, you should take action before the listed due date. 1040 ez irs If you are late, you may have to pay a penalty as well as interest on any overdue taxes. 1040 ez irs   Be sure to follow all the tax laws that apply to you. 1040 ez irs In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. 1040 ez irs Use of private delivery services. 1040 ez irs   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. 1040 ez irs These private delivery services include only the following. 1040 ez irs DHL Express (DHL): DHL Same Day Service. 1040 ez irs Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. 1040 ez irs United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040 ez irs M. 1040 ez irs , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040 ez irs   For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040 ez irs gov and enter “private delivery service” in the search box. 1040 ez irs   The private delivery service can tell you how to get written proof of the mailing date. 1040 ez irs    The U. 1040 ez irs S. 1040 ez irs Postal Service advises that private delivery services cannot deliver items to P. 1040 ez irs O. 1040 ez irs boxes. 1040 ez irs You must use the U. 1040 ez irs S. 1040 ez irs Postal Service to mail any item to an IRS P. 1040 ez irs O. 1040 ez irs box address. 1040 ez irs Prev  Up  Next   Home   More Online Publications
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IRS Privacy Policy

You have entered the Internal Revenue Service's website, an official United States Government System. The IRS uses this website to provide information about IRS services and programs. This website includes specific applications which provide more services or enable us to respond to specific questions from Web site visitors.

We will not collect personal information about you just because you visit this Internet site. There are applications on this website that provide you with the opportunity to order forms, ask questions requiring a response, sign up for electronic newsletters, participate in focus groups and customer surveys, or learn the status of filed returns or anticipated payments. Using these services is voluntary and may require that you provide additional personal information to us. Providing the requested information implies your consent for us to use this data in order to respond to your specific request.


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The IRS is committed to protecting the privacy rights of America's taxpayers. These rights are protected by the Internal Revenue Code, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices. For more information about these laws, visit the IRS Electronic Freedom of Information Act Reading Room.


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The Internal Revenue Service's Privacy Office ensures that your personal information is protected whenever you visit the IRS website. If you have any questions or comments regarding the IRS's website privacy policy, please contact us at the address below.

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BEFORE YOU WRITE, note that we cannot assist you with any type of tax matter. Our office may only address questions about IRS privacy policies or concerns you may have regarding how IRS uses and collects personal information.


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For more information contact the Treasury Inspector General for Tax Administration (TIGTA) at 800-366-4484 or visit the TIGTA website.

Page Last Reviewed or Updated: 04-Sep-2013

The 1040 Ez Irs

1040 ez irs Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. 1040 ez irs irs. 1040 ez irs gov/pub15. 1040 ez irs What's New Social security and Medicare tax for 2014. 1040 ez irs  The social security tax rate is 6. 1040 ez irs 2% each for the employee and employer, unchanged from 2013. 1040 ez irs The social security wage base limit is $117,000. 1040 ez irs The Medicare tax rate is 1. 1040 ez irs 45% each for the employee and employer, unchanged from 2013. 1040 ez irs There is no wage base limit for Medicare tax. 1040 ez irs 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 ez irs Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 1040 ez irs 2014 withholdng tables. 1040 ez irs  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. 1040 ez irs Withholding allowance. 1040 ez irs  The 2014 amount for one withholding allowance on an annual basis is $3,950. 1040 ez irs Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). 1040 ez irs  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. 1040 ez irs A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. 1040 ez irs For more information see Notice 2013-77, 2013-50 I. 1040 ez irs R. 1040 ez irs B. 1040 ez irs 632, available at www. 1040 ez irs irs. 1040 ez irs gov/irb/2013-50_IRB/ar10. 1040 ez irs html. 1040 ez irs Change of responsible party. 1040 ez irs  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 ez irs Form 8822-B must be filed within 60 days of the change. 1040 ez irs 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 ez irs For a definition of “responsible party,” see the Form 8822-B instructions. 1040 ez irs Same-sex marriage. 1040 ez irs  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 ez irs For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040 ez irs R. 1040 ez irs B. 1040 ez irs 201, available at www. 1040 ez irs irs. 1040 ez irs gov/irb/2013-38_IRB/ar07. 1040 ez irs html. 1040 ez irs Notice 2013-61 provides special administrative procedures for employers to make claims for refunds 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 ez irs Notice 2013-61, 2013-44 I. 1040 ez irs R. 1040 ez irs B. 1040 ez irs 432, is available at www. 1040 ez irs irs. 1040 ez irs gov/irb/2013-44_IRB/ar10. 1040 ez irs html. 1040 ez irs Reminders Additional Medicare Tax withholding. 1040 ez irs  In addition to withholding Medicare tax at 1. 1040 ez irs 45%, you must withhold a 0. 1040 ez irs 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040 ez irs 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 ez irs Additional Medicare Tax is only imposed on the employee. 1040 ez irs There is no employer share of Additional Medicare Tax. 1040 ez irs 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 ez irs 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. 1040 ez irs For more information on Additional Medicare Tax, visit IRS. 1040 ez irs gov and enter “Additional Medicare Tax” in the search box. 1040 ez irs Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040 ez irs  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. 1040 ez irs 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 ez irs For more information, visit IRS. 1040 ez irs gov and enter “work opportunity tax credit” in the search box. 1040 ez irs Outsourcing payroll duties. 1040 ez irs  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 ez irs The employer remains responsible if the third party fails to perform any required action. 1040 ez irs 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 ez irs gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040 ez irs COBRA premium assistance credit. 1040 ez irs  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 ez irs See COBRA premium assistance credit under Introduction. 1040 ez irs Federal tax deposits must be made by electronic funds transfer. 1040 ez irs  You must use electronic funds transfer to make all federal tax deposits. 1040 ez irs Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040 ez irs 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 ez irs Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040 ez irs EFTPS is a free service provided by the Department of Treasury. 1040 ez irs Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040 ez irs For more information on making federal tax deposits, see How To Deposit in section 11. 1040 ez irs To get more information about EFTPS or to enroll in EFTPS, visit www. 1040 ez irs eftps. 1040 ez irs gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040 ez irs Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040 ez irs You must receive written notice from the IRS to file Form 944. 1040 ez irs  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. 1040 ez irs S. 1040 ez irs Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. 1040 ez irs You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. 1040 ez irs For more information on requesting to file Form 944, visit IRS. 1040 ez irs gov and enter “file employment taxes annually” in the search box. 1040 ez irs Employers can request to file Forms 941 instead of Form 944. 1040 ez irs  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. 1040 ez irs You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. 1040 ez irs For more information on requesting to file Form 944, visit IRS. 1040 ez irs gov and enter “file employment taxes annually” in the search box. 1040 ez irs Aggregate Form 941 filers. 1040 ez irs  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. 1040 ez irs Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. 1040 ez irs To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. 1040 ez irs Aggregate Form 940 filers. 1040 ez irs  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040 ez irs Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. 1040 ez irs To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. 1040 ez irs Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 1040 ez irs Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. 1040 ez irs Spend less time and worry about taxes and more time running your business. 1040 ez irs Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 1040 ez irs For e-file, visit www. 1040 ez irs irs. 1040 ez irs gov/efile for additional information. 1040 ez irs For EFTPS, visit www. 1040 ez irs eftps. 1040 ez irs gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). 1040 ez irs For electronic filing of Forms W-2, Wage and Tax Statement, visit www. 1040 ez irs socialsecurity. 1040 ez irs gov/employer. 1040 ez irs If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040 ez irs If a valid EIN is not provided, the return or payment will not be processed. 1040 ez irs This may result in penalties and delays in processing your return or payment. 1040 ez irs Electronic funds withdrawal (EFW). 1040 ez irs  If you file Form 940, Form 941, Form 944, or Form 945 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 ez irs However, do not use EFW to make federal tax deposits. 1040 ez irs For more information on paying your taxes using EFW, visit the IRS website at www. 1040 ez irs irs. 1040 ez irs gov/e-pay. 1040 ez irs A fee may be charged to file electronically. 1040 ez irs Credit or debit card payments. 1040 ez irs  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040 ez irs irs. 1040 ez irs gov/e-pay. 1040 ez irs However, do not use credit or debit cards to make federal tax deposits. 1040 ez irs Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. 1040 ez irs For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 1040 ez irs 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 ez irs Hiring New Employees Eligibility for employment. 1040 ez irs  You must verify that each new employee is legally eligible to work in the United States. 1040 ez irs This includes completing the U. 1040 ez irs S. 1040 ez irs Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040 ez irs You can get the form from USCIS offices or by calling 1-800-870-3676. 1040 ez irs Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 1040 ez irs uscis. 1040 ez irs gov for more information. 1040 ez irs New hire reporting. 1040 ez irs  You are required to report any new employee to a designated state new hire registry. 1040 ez irs 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 ez irs Many states accept a copy of Form W-4 with employer information added. 1040 ez irs Visit the Office of Child Support Enforcement website at www. 1040 ez irs acf. 1040 ez irs hhs. 1040 ez irs gov/programs/cse/newhire for more information. 1040 ez irs W-4 request. 1040 ez irs  Ask each new employee to complete the 2014 Form W-4. 1040 ez irs See section 9. 1040 ez irs Name and social security number. 1040 ez irs  Record each new employee's name and number from his or her social security card. 1040 ez irs Any employee without a social security card should apply for one. 1040 ez irs See section 4. 1040 ez irs Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. 1040 ez irs  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. 1040 ez irs Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. 1040 ez irs Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. 1040 ez irs See section 13 for more information. 1040 ez irs Income tax withholding. 1040 ez irs  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. 1040 ez irs If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. 1040 ez irs Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. 1040 ez irs Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. 1040 ez irs See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. 1040 ez irs Publication 15-A includes information about withholding on pensions and annuities. 1040 ez irs Zero wage return. 1040 ez irs  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. 1040 ez irs The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. 1040 ez irs irs. 1040 ez irs gov/efile. 1040 ez irs Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. 1040 ez irs Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. 1040 ez irs Each item in this list has a page reference to a more detailed discussion in this publication. 1040 ez irs   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. 1040 ez irs 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 ez irs 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 you file (for example, Instructions for Form 1099-MISC). 1040 ez irs Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. 1040 ez irs See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. 1040 ez irs If you file 250 or more Forms 1099, you must file them electronically. 1040 ez irs If you file 250 or more Forms W-2, you must file them electronically. 1040 ez irs SSA will not accept Forms W-2 and W-3 filed on magnetic media. 1040 ez irs Information reporting customer service site. 1040 ez irs  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 ez irs If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 1040 ez irs The center can also be reached by email at mccirp@irs. 1040 ez irs gov. 1040 ez irs Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 1040 ez irs Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. 1040 ez irs Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. 1040 ez irs Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. 1040 ez irs Military retirement. 1040 ez irs Gambling winnings. 1040 ez irs Indian gaming profits. 1040 ez irs Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. 1040 ez irs Payments subject to backup withholding. 1040 ez irs For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. 1040 ez irs All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. 1040 ez irs Distributions from nonqualified pension plans and deferred compensation plans. 1040 ez irs  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. 1040 ez irs However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040 ez irs ; income tax withheld must be reported on Form 945. 1040 ez irs Backup withholding. 1040 ez irs  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). 1040 ez irs This withholding is referred to as “backup withholding. 1040 ez irs ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. 1040 ez irs In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. 1040 ez irs Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. 1040 ez irs You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. 1040 ez irs You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. 1040 ez irs The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. 1040 ez irs For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). 1040 ez irs Recordkeeping Keep all records of employment taxes for at least 4 years. 1040 ez irs These should be available for IRS review. 1040 ez irs Your records should include the following information. 1040 ez irs Your EIN. 1040 ez irs Amounts and dates of all wage, annuity, and pension payments. 1040 ez irs Amounts of tips reported to you by your employees. 1040 ez irs Records of allocated tips. 1040 ez irs The fair market value of in-kind wages paid. 1040 ez irs Names, addresses, social security numbers, and occupations of employees and recipients. 1040 ez irs Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 1040 ez irs Dates of employment for each employee. 1040 ez irs 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 payors made to them. 1040 ez irs Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). 1040 ez irs Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). 1040 ez irs Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 1040 ez irs Copies of returns filed and confirmation numbers. 1040 ez irs Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 1040 ez irs Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. 1040 ez irs Do not mail Form 8822-B with your employment tax return. 1040 ez irs Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. 1040 ez irs The list includes only the following: DHL Express (DHL): DHL Same Day Service. 1040 ez irs Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040 ez irs United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040 ez irs M. 1040 ez irs , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040 ez irs For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040 ez irs gov and enter “private delivery service” in the search box. 1040 ez irs Your private delivery service can tell you how to get written proof of the mailing date. 1040 ez irs   Private delivery services cannot deliver items to P. 1040 ez irs O. 1040 ez irs boxes. 1040 ez irs You must use the U. 1040 ez irs S. 1040 ez irs Postal Service to mail any item to an IRS P. 1040 ez irs O. 1040 ez irs box address. 1040 ez irs Telephone Help Tax questions. 1040 ez irs   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. 1040 ez irs Help for people with disabilities. 1040 ez irs  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. 1040 ez irs You may also use this number for assistance with unresolved tax problems. 1040 ez irs Recorded tax information (TeleTax). 1040 ez irs  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. 1040 ez irs You can listen to up to three topics on each call you make. 1040 ez irs Touch-Tone service is available 24 hours a day, 7 days a week. 1040 ez irs TeleTax topics are also available on the IRS website at www. 1040 ez irs irs. 1040 ez irs gov/taxtopics. 1040 ez irs Most tax topics listed below are also available in Spanish. 1040 ez irs For a complete list of TeleTax topics in Spanish, visit the IRS website at www. 1040 ez irs irs. 1040 ez irs gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. 1040 ez irs A list of employment tax topics is provided next. 1040 ez irs Select, by number, the topic you want to hear and call 1-800-829-4477. 1040 ez irs For the directory of all topics, select Topic 123. 1040 ez irs Teletax Topics Topic No. 1040 ez irs Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. 1040 ez irs Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. 1040 ez irs  Visit the IRS website at www. 1040 ez irs irs. 1040 ez irs gov/businesses and click on the Employment Taxes link under Businesses Topics. 1040 ez irs Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. 1040 ez irs irs. 1040 ez irs gov/businesses. 1040 ez irs To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. 1040 ez irs You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). 1040 ez irs 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 ez irs Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 1040 ez irs socialsecurity. 1040 ez irs gov/employer to register for Business Services Online. 1040 ez irs You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. 1040 ez irs In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. 1040 ez irs Form W-3 will be created for you based on your Forms W-2. 1040 ez irs Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. 1040 ez irs There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. 1040 ez irs See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. 1040 ez irs Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040 ez irs The penalty is $25 or 2% of the payment, whichever is more. 1040 ez irs However, the penalty on dishonored payments of $24. 1040 ez irs 99 or less is an amount equal to the payment. 1040 ez irs For example, a dishonored payment of $18 is charged a penalty of $18. 1040 ez irs Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040 ez irs Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 ez irs 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 ez irs Calendar The following is a list of important dates. 1040 ez irs Also see Publication 509, Tax Calendars. 1040 ez irs   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. 1040 ez irs 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 ez irs However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040 ez irs See Deposits on Business Days Only in section 11. 1040 ez irs 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 ez irs S. 1040 ez irs Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. 1040 ez irs See Private Delivery Services under Reminders for more information. 1040 ez irs Introduction This publication explains your tax responsibilities as an employer. 1040 ez irs It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. 1040 ez irs It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. 1040 ez irs This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. 1040 ez irs References to “income tax” in this guide apply only to “federal” income tax. 1040 ez irs Contact your state or local tax department to determine if their rules are different. 1040 ez irs Additional employment tax information is available in Publication 15-A. 1040 ez irs Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. 1040 ez irs 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 ez irs Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. 1040 ez irs Income tax. 1040 ez irs Social security tax. 1040 ez irs Medicare tax. 1040 ez irs FUTA tax. 1040 ez irs There are exceptions to these requirements. 1040 ez irs See section 15 for guidance. 1040 ez irs Railroad retirement taxes are explained in the Instructions for Form CT-1. 1040 ez irs Comments and suggestions. 1040 ez irs   We welcome your comments about this publication and your suggestions for future editions. 1040 ez irs   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. 1040 ez irs NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 ez irs Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 ez irs   You can also send us comments from www. 1040 ez irs irs. 1040 ez irs gov/formspubs. 1040 ez irs Click on More Information and then click on Comment on Tax Forms and Publications. 1040 ez irs   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 1040 ez irs Federal Government employers. 1040 ez irs   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. 1040 ez irs State and local government employers. 1040 ez irs   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. 1040 ez irs Most elected and appointed public officials of state or local governments are employees under common law rules. 1040 ez irs See chapter 3 of Publication 963, Federal-State Reference Guide. 1040 ez irs In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. 1040 ez irs See section 15 for more information on the exceptions. 1040 ez irs   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. 1040 ez irs irs. 1040 ez irs gov/pub/irs-irbs/irb00-06. 1040 ez irs pdf. 1040 ez irs   You can get information on reporting and social security coverage from your local IRS office. 1040 ez irs If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. 1040 ez irs To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. 1040 ez irs ncsssa. 1040 ez irs org. 1040 ez irs Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040 ez irs   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040 ez irs 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 ez irs See Regulations sections 1. 1040 ez irs 1361-4(a)(7) and 301. 1040 ez irs 7701-2(c)(2)(iv). 1040 ez irs COBRA premium assistance credit. 1040 ez irs   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 ez irs 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 ez irs Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 1040 ez irs Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 1040 ez irs Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 1040 ez irs For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 1040 ez irs   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 ez irs 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 ez irs   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 ez irs The assistance for the coverage can last up to 15 months. 1040 ez irs   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 ez irs For more information see Notice 2009-27, 2009-16 I. 1040 ez irs R. 1040 ez irs B. 1040 ez irs 838, available at www. 1040 ez irs irs. 1040 ez irs gov/irb/2009-16_irb/ar09. 1040 ez irs html. 1040 ez irs   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 ez irs   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. 1040 ez irs The reimbursement is made through a credit against the employer's employment tax liabilities. 1040 ez irs For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. 1040 ez irs The credit is treated as a deposit made on the first day of the return period (quarter or year). 1040 ez irs In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 1040 ez irs 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 ez irs   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 1040 ez irs Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. 1040 ez irs 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 ez irs 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 ez irs 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 ez irs Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 1040 ez irs A record of the 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 ez irs   For more information, visit IRS. 1040 ez irs gov and enter “COBRA” in the search box. 1040 ez irs Prev  Up  Next   Home   More Online Publications