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1040ez Worksheet

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1040ez Worksheet

1040ez worksheet Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. 1040ez worksheet Anexos C, Empleado estatutario. 1040ez worksheet , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 1040ez worksheet C-EZ, Empleado estatutario. 1040ez worksheet , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 1040ez worksheet EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 1040ez worksheet , Anexo EIC SE, Miembro del clero. 1040ez worksheet , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 1040ez worksheet Anualidades, Cálculo del ingreso del trabajo. 1040ez worksheet Asignación básica para el sustento (BAS), Paga militar no tributable. 1040ez worksheet Asignación básica para la vivienda (BAH), Paga militar no tributable. 1040ez worksheet Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. 1040ez worksheet Bienes gananciales, Bienes gananciales. 1040ez worksheet , Bienes gananciales. 1040ez worksheet C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. 1040ez worksheet Clero, Miembro del clero. 1040ez worksheet Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. 1040ez worksheet D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). 1040ez worksheet E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. 1040ez worksheet Empleado estatutario, Empleado estatutario. 1040ez worksheet , Empleados estatutarios. 1040ez worksheet Escuela, Definición de escuela. 1040ez worksheet Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. 1040ez worksheet , Estados Unidos. 1040ez worksheet Estudiante, Definición de estudiante. 1040ez worksheet Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). 1040ez worksheet , Si no tiene un número de Seguro Social (SSN). 1040ez worksheet , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. 1040ez worksheet , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). 1040ez worksheet , Si no tiene un número de Seguro Social (SSN). 1040ez worksheet , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. 1040ez worksheet , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). 1040ez worksheet , Si no tiene un número de Seguro Social (SSN). 1040ez worksheet , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. 1040ez worksheet 1040X, Si no tiene un número de Seguro Social (SSN). 1040ez worksheet , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 1040ez worksheet 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). 1040ez worksheet , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 1040ez worksheet 4868(SP), Si no tiene un número de Seguro Social (SSN). 1040ez worksheet , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 1040ez worksheet 8332, Requisito especial para padres divorciados o separados (o que viven aparte). 1040ez worksheet 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. 1040ez worksheet , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. 1040ez worksheet , Paga militar no tributable. 1040ez worksheet , Servicio activo prolongado. 1040ez worksheet H Hijo Hijo adoptivo, Hijo adoptivo. 1040ez worksheet Hijo casado, Hijo casado. 1040ez worksheet Hijo de crianza, Hijo de crianza. 1040ez worksheet Hijo secuestrado, Hijo secuestrado. 1040ez worksheet Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. 1040ez worksheet Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. 1040ez worksheet Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. 1040ez worksheet Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. 1040ez worksheet Estados Unidos, Estados Unidos. 1040ez worksheet Militar, Personal militar destacado fuera de los Estados Unidos. 1040ez worksheet , Personal militar destacado fuera de los Estados Unidos. 1040ez worksheet Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. 1040ez worksheet Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. 1040ez worksheet Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. 1040ez worksheet , Ingresos netos del trabajo por cuenta propia de $400 o más. 1040ez worksheet Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. 1040ez worksheet Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. 1040ez worksheet , Personal militar destacado fuera de los Estados Unidos. 1040ez worksheet Paga no tributable, Paga militar no tributable. 1040ez worksheet Paga no tributable por combate, Opción de incluir la paga no tributable por combate. 1040ez worksheet , Paga no tributable por combate. 1040ez worksheet Paga por combate, Opción de incluir la paga no tributable por combate. 1040ez worksheet , Paga militar no tributable. 1040ez worksheet Ministro, Vivienda de un ministro de una orden religiosa. 1040ez worksheet N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. 1040ez worksheet Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. 1040ez worksheet , Hijo casado. 1040ez worksheet Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. 1040ez worksheet P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). 1040ez worksheet Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. 1040ez worksheet Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. 1040ez worksheet Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. 1040ez worksheet Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 1040ez worksheet Propinas, sueldos y salarios, Salarios, sueldos y propinas. 1040ez worksheet Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. 1040ez worksheet , Cálculo del ingreso del trabajo. 1040ez worksheet Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. 1040ez worksheet , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). 1040ez worksheet Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). 1040ez worksheet S Salarios, sueldos y propinas, Salarios, sueldos y propinas. 1040ez worksheet Secuestro, hijo, Hijo secuestrado. 1040ez worksheet Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). 1040ez worksheet Servicio activo prolongado, Servicio activo prolongado. 1040ez worksheet Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. 1040ez worksheet Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. 1040ez worksheet Sin Hogar, albergues para personas, Albergues para personas sin hogar. 1040ez worksheet T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. 1040ez worksheet V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications
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Understanding Your CP171 Notice

You received this notice to remind you of the amount you owe in tax, penalty and interest.


What you need to do

  • Read your notice carefully ― it will explain how much money you owe on your taxes.

You may want to...


Answers to Common Questions

  • Am I charged interest on the money I owe?
    Yes, interest accrues on your unpaid balance until you pay it in full.

  • Do I receive a penalty if I cannot pay the full amount?
    Yes, you receive a late payment penalty.

  • What happens if I cannot pay the full amount I owe?
    You can arrange to make a payment plan with us if you cannot pay the full amount you owe.

  • How can I set up a payment plan?
    Call the toll-free number listed on the top right corner of your notice to discuss payment options or learn more about payment arrangements here.

  •  


  • Tips for next year

    Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions for which you may qualify. In many cases, you can file free. Learn more about how to file electronically here.


    Understanding your notice

    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP171, Page 1

    Notice CP171, Page 2

    Notice CP171, Page 3

Page Last Reviewed or Updated: 09-Dec-2013

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040ez Worksheet

1040ez worksheet Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. 1040ez worksheet Filing options when no return is required. 1040ez worksheet What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. 1040ez worksheet Claim for refund process. 1040ez worksheet How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. 1040ez worksheet The worker is your employee if you can control not only what work is done, but how it is done. 1040ez worksheet If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. 1040ez worksheet It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. 1040ez worksheet Example. 1040ez worksheet You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. 1040ez worksheet Betty follows your specific instructions about household and child care duties. 1040ez worksheet You provide the household equipment and supplies that Betty needs to do her work. 1040ez worksheet Betty is your household employee. 1040ez worksheet Household work. 1040ez worksheet   Household work is work done in or around your home. 1040ez worksheet Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. 1040ez worksheet Workers who are not your employees. 1040ez worksheet   If only the worker can control how the work is done, the worker is not your employee but is self-employed. 1040ez worksheet A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. 1040ez worksheet   A worker who performs child care services for you in his or her home generally is not your employee. 1040ez worksheet   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. 1040ez worksheet Example. 1040ez worksheet You made an agreement with John Peters to care for your lawn. 1040ez worksheet John runs a lawn care business and offers his services to the general public. 1040ez worksheet He provides his own tools and supplies, and he hires and pays any helpers he needs. 1040ez worksheet Neither John nor his helpers are your household employees. 1040ez worksheet More information. 1040ez worksheet   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. 1040ez worksheet Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. 1040ez worksheet When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. 1040ez worksheet S. 1040ez worksheet Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040ez worksheet No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. 1040ez worksheet You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. 1040ez worksheet Acceptable documents to establish identity and employment eligibility are listed on Form I-9. 1040ez worksheet You should keep the completed Form I-9 in your own records. 1040ez worksheet Do not submit it to the IRS, the USCIS, or any other government or other entity. 1040ez worksheet The form must be kept available for review upon notice by an authorized U. 1040ez worksheet S. 1040ez worksheet Government official. 1040ez worksheet Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. 1040ez worksheet Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. 1040ez worksheet uscis. 1040ez worksheet gov. 1040ez worksheet If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. 1040ez worksheet You also can visit the USCIS website at www. 1040ez worksheet uscis. 1040ez worksheet gov to get Form I-9. 1040ez worksheet For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. 1040ez worksheet Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. 1040ez worksheet To find out, read Table 1. 1040ez worksheet You do not need to withhold federal income tax from your household employee's wages. 1040ez worksheet But if your employee asks you to withhold it, you can. 1040ez worksheet See Do You Need To Withhold Federal Income Tax, later. 1040ez worksheet If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. 1040ez worksheet If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. 1040ez worksheet The rest of this publication does not apply to you. 1040ez worksheet State employment taxes. 1040ez worksheet   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. 1040ez worksheet For a list of state unemployment tax agencies, visit the U. 1040ez worksheet S. 1040ez worksheet Department of Labor's website at www. 1040ez worksheet workforcesecurity. 1040ez worksheet doleta. 1040ez worksheet gov/unemploy/agencies. 1040ez worksheet asp. 1040ez worksheet You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 1040ez worksheet    Table 1. 1040ez worksheet Do You Need To Pay Employment Taxes? IF you . 1040ez worksheet . 1040ez worksheet . 1040ez worksheet THEN you need to . 1040ez worksheet . 1040ez worksheet . 1040ez worksheet A– Pay cash wages of $1,900 or more in 2014 to any one household employee. 1040ez worksheet Withhold and pay social security and Medicare taxes. 1040ez worksheet The taxes are 15. 1040ez worksheet 3%1 of cash wages. 1040ez worksheet Your employee's share is 7. 1040ez worksheet 65%1. 1040ez worksheet   (You can choose to pay it yourself and not withhold it. 1040ez worksheet ) Your share is 7. 1040ez worksheet 65%. 1040ez worksheet   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). 1040ez worksheet B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. 1040ez worksheet Pay federal unemployment tax. 1040ez worksheet The tax is 6% of cash wages. 1040ez worksheet Wages over $7,000 a year per employee are not taxed. 1040ez worksheet You also may owe state unemployment tax. 1040ez worksheet   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. 1040ez worksheet 1In addition to withholding Medicare tax at 1. 1040ez worksheet 45%, you must withhold a 0. 1040ez worksheet 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez worksheet 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. 1040ez worksheet Additional Medicare Tax is only imposed on the employee. 1040ez worksheet There is no employer share of Additional Medicare Tax. 1040ez worksheet 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. 1040ez worksheet Note. 1040ez worksheet If neither A nor B above applies, you do not need to pay any federal employment taxes. 1040ez worksheet But you may still need to pay state employment taxes. 1040ez worksheet Table 2. 1040ez worksheet Household Employer's Checklist You may need to do the following things when you have a household employee. 1040ez worksheet   When you hire a household employee: □ Find out if the person can legally work in the United States. 1040ez worksheet  □ Find out if you need to pay state taxes. 1040ez worksheet When you pay your household employee: □ Withhold social security and Medicare taxes. 1040ez worksheet  □ Withhold federal income tax. 1040ez worksheet  □ Decide how you will make tax payments. 1040ez worksheet  □ Keep records. 1040ez worksheet By February 2, 2015: □ Get an employer identification number (EIN). 1040ez worksheet  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. 1040ez worksheet By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). 1040ez worksheet By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). 1040ez worksheet  If you do not have to file a return, file Schedule H by itself. 1040ez worksheet Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. 1040ez worksheet The Medicare tax pays for hospital insurance. 1040ez worksheet Both you and your household employee may owe social security and Medicare taxes. 1040ez worksheet Your share is 7. 1040ez worksheet 65% (6. 1040ez worksheet 2% for social security tax and 1. 1040ez worksheet 45% for Medicare tax) of the employee's social security and Medicare wages. 1040ez worksheet Your employee's share is also 7. 1040ez worksheet 65% (6. 1040ez worksheet 2% for social security tax and 1. 1040ez worksheet 45% for Medicare tax). 1040ez worksheet In addition to withholding Medicare tax at 1. 1040ez worksheet 45%, you must withhold a 0. 1040ez worksheet 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez worksheet 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. 1040ez worksheet Additional Medicare Tax is only imposed on the employee. 1040ez worksheet There is no employer share of Additional Medicare Tax. 1040ez worksheet 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. 1040ez worksheet For more information on Additional Medicare Tax, visit IRS. 1040ez worksheet gov and enter “Additional Medicare Tax” in the search box. 1040ez worksheet Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. 1040ez worksheet You are responsible for payment of your employee's share of the taxes as well as your own. 1040ez worksheet You can either withhold your employee's share from the employee's wages or pay it from your own funds. 1040ez worksheet If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. 1040ez worksheet Pay the taxes as discussed under How Do You Make Tax Payments, later. 1040ez worksheet Also, see What Forms Must You File, later. 1040ez worksheet Social security and Medicare wages. 1040ez worksheet   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. 1040ez worksheet   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. 1040ez worksheet However, any noncash wages you pay do not count as social security and Medicare wages. 1040ez worksheet   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. 1040ez worksheet Cash wages. 1040ez worksheet   Cash wages include wages you pay by check, money order, etc. 1040ez worksheet Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. 1040ez worksheet However, cash you give your employee in place of these items is included in cash wages. 1040ez worksheet State disability payments treated as wages. 1040ez worksheet   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. 1040ez worksheet For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. 1040ez worksheet Wages not counted. 1040ez worksheet   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. 1040ez worksheet Your spouse. 1040ez worksheet Your child who is under the age of 21. 1040ez worksheet Your parent. 1040ez worksheet Exception: Count these wages if both the following conditions apply. 1040ez worksheet Your parent cares for your child who is either of the following. 1040ez worksheet Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. 1040ez worksheet Your marital status is one of the following. 1040ez worksheet You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. 1040ez worksheet An employee who is under the age of 18 at any time during the year. 1040ez worksheet Exception: Count these wages if providing household services is the employee's principal occupation. 1040ez worksheet If the employee is a student, providing household services is not considered to be his or her principal occupation. 1040ez worksheet Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. 1040ez worksheet Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. 1040ez worksheet If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. 1040ez worksheet A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 1040ez worksheet If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. 1040ez worksheet If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. 1040ez worksheet See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. 1040ez worksheet Withholding the employee's share. 1040ez worksheet   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. 1040ez worksheet However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. 1040ez worksheet   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. 1040ez worksheet If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. 1040ez worksheet   Withhold 7. 1040ez worksheet 65% (6. 1040ez worksheet 2% for social security tax and 1. 1040ez worksheet 45% for Medicare tax) from each payment of social security and Medicare wages. 1040ez worksheet Generally, you can use Table 3 to figure the proper amount to withhold. 1040ez worksheet You will pay the amount withheld to the IRS with your share of the taxes. 1040ez worksheet Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. 1040ez worksheet Table 3. 1040ez worksheet Employee Social Security (6. 1040ez worksheet 2%) and Medicare (1. 1040ez worksheet 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. 1040ez worksheet ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. 1040ez worksheet For example, on a wage payment of $180, the employee social security tax is $11. 1040ez worksheet 16 ($6. 1040ez worksheet 20 tax on $100 plus $4. 1040ez worksheet 96 on $80 wages). 1040ez worksheet The employee Medicare tax is $2. 1040ez worksheet 61 ($1. 1040ez worksheet 45 tax on $100 plus $1. 1040ez worksheet 16 on $80 wages). 1040ez worksheet If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. 1040ez worksheet 00 . 1040ez worksheet $ . 1040ez worksheet 06 $ . 1040ez worksheet 01 $ 51. 1040ez worksheet 00 . 1040ez worksheet $ 3. 1040ez worksheet 16 $ . 1040ez worksheet 74 2. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 12 . 1040ez worksheet 03 52. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 22 . 1040ez worksheet 75 3. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 19 . 1040ez worksheet 04 53. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 29 . 1040ez worksheet 77 4. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 25 . 1040ez worksheet 06 54. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 35 . 1040ez worksheet 78 5. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 31 . 1040ez worksheet 07 55. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 41 . 1040ez worksheet 80 6. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 37 . 1040ez worksheet 09 56. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 47 . 1040ez worksheet 81 7. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 43 . 1040ez worksheet 10 57. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 53 . 1040ez worksheet 83 8. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 50 . 1040ez worksheet 12 58. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 60 . 1040ez worksheet 84 9. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 56 . 1040ez worksheet 13 59. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 66 . 1040ez worksheet 86 10. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 62 . 1040ez worksheet 15 60. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 72 . 1040ez worksheet 87 11. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 68 . 1040ez worksheet 16 61. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 78 . 1040ez worksheet 88 12. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 74 . 1040ez worksheet 17 62. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 84 . 1040ez worksheet 90 13. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 81 . 1040ez worksheet 19 63. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 91 . 1040ez worksheet 91 14. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 87 . 1040ez worksheet 20 64. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 97 . 1040ez worksheet 93 15. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 93 . 1040ez worksheet 22 65. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 03 . 1040ez worksheet 94 16. 1040ez worksheet 00 . 1040ez worksheet . 1040ez worksheet 99 . 1040ez worksheet 23 66. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 09 . 1040ez worksheet 96 17. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 05 . 1040ez worksheet 25 67. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 15 . 1040ez worksheet 97 18. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 12 . 1040ez worksheet 26 68. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 22 . 1040ez worksheet 99 19. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 18 . 1040ez worksheet 28 69. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 28 1. 1040ez worksheet 00 20. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 24 . 1040ez worksheet 29 70. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 34 1. 1040ez worksheet 02 21. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 30 . 1040ez worksheet 30 71. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 40 1. 1040ez worksheet 03 22. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 36 . 1040ez worksheet 32 72. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 46 1. 1040ez worksheet 04 23. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 43 . 1040ez worksheet 33 73. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 53 1. 1040ez worksheet 06 24. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 49 . 1040ez worksheet 35 74. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 59 1. 1040ez worksheet 07 25. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 55 . 1040ez worksheet 36 75. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 65 1. 1040ez worksheet 09 26. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 61 . 1040ez worksheet 38 76. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 71 1. 1040ez worksheet 10 27. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 67 . 1040ez worksheet 39 77. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 77 1. 1040ez worksheet 12 28. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 74 . 1040ez worksheet 41 78. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 84 1. 1040ez worksheet 13 29. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 80 . 1040ez worksheet 42 79. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 90 1. 1040ez worksheet 15 30. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 86 . 1040ez worksheet 44 80. 1040ez worksheet 00 . 1040ez worksheet 4. 1040ez worksheet 96 1. 1040ez worksheet 16 31. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 92 . 1040ez worksheet 45 81. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 02 1. 1040ez worksheet 17 32. 1040ez worksheet 00 . 1040ez worksheet 1. 1040ez worksheet 98 . 1040ez worksheet 46 82. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 08 1. 1040ez worksheet 19 33. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 05 . 1040ez worksheet 48 83. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 15 1. 1040ez worksheet 20 34. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 11 . 1040ez worksheet 49 84. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 21 1. 1040ez worksheet 22 35. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 17 . 1040ez worksheet 51 85. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 27 1. 1040ez worksheet 23 36. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 23 . 1040ez worksheet 52 86. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 33 1. 1040ez worksheet 25 37. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 29 . 1040ez worksheet 54 87. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 39 1. 1040ez worksheet 26 38. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 36 . 1040ez worksheet 55 88. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 46 1. 1040ez worksheet 28 39. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 42 . 1040ez worksheet 57 89. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 52 1. 1040ez worksheet 29 40. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 48 . 1040ez worksheet 58 90. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 58 1. 1040ez worksheet 31 41. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 54 . 1040ez worksheet 59 91. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 64 1. 1040ez worksheet 32 42. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 60 . 1040ez worksheet 61 92. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 70 1. 1040ez worksheet 33 43. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 67 . 1040ez worksheet 62 93. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 77 1. 1040ez worksheet 35 44. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 73 . 1040ez worksheet 64 94. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 83 1. 1040ez worksheet 36 45. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 79 . 1040ez worksheet 65 95. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 89 1. 1040ez worksheet 38 46. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 85 . 1040ez worksheet 67 96. 1040ez worksheet 00 . 1040ez worksheet 5. 1040ez worksheet 95 1. 1040ez worksheet 39 47. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 91 . 1040ez worksheet 68 97. 1040ez worksheet 00 . 1040ez worksheet 6. 1040ez worksheet 01 1. 1040ez worksheet 41 48. 1040ez worksheet 00 . 1040ez worksheet 2. 1040ez worksheet 98 . 1040ez worksheet 70 98. 1040ez worksheet 00 . 1040ez worksheet 6. 1040ez worksheet 08 1. 1040ez worksheet 42 49. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 04 . 1040ez worksheet 71 99. 1040ez worksheet 00 . 1040ez worksheet 6. 1040ez worksheet 14 1. 1040ez worksheet 44 50. 1040ez worksheet 00 . 1040ez worksheet 3. 1040ez worksheet 10 . 1040ez worksheet 73 100. 1040ez worksheet 00 . 1040ez worksheet 6. 1040ez worksheet 20 1. 1040ez worksheet 45 1In addition to withholding Medicare tax at 1. 1040ez worksheet 45%, you must withhold a 0. 1040ez worksheet 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez worksheet 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. 1040ez worksheet Additional Medicare Tax is only imposed on the employee. 1040ez worksheet There is no employer share of Additional Medicare Tax. 1040ez worksheet 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. 1040ez worksheet   If you make an error by withholding too little, you should withhold additional taxes from a later payment. 1040ez worksheet If you withhold too much, you should repay the employee. 1040ez worksheet    In addition to withholding Medicare tax at 1. 1040ez worksheet 45%, you must withhold a 0. 1040ez worksheet 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez worksheet 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. 1040ez worksheet Additional Medicare Tax is only imposed on the employee. 1040ez worksheet There is no employer share of Additional Medicare Tax. 1040ez worksheet 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. 1040ez worksheet For more information on Additional Medicare Tax, visit IRS. 1040ez worksheet gov and enter “Additional Medicare Tax” in the search box. 1040ez worksheet Example. 1040ez worksheet On February 13, 2014, Mary Brown hired Jane R. 1040ez worksheet Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. 1040ez worksheet Jane worked for the remainder of the year (a total of 46 weeks). 1040ez worksheet Mary did not give Jane a Form W-4 to request federal or state tax withholding. 1040ez worksheet The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. 1040ez worksheet See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. 1040ez worksheet Total cash wages paid to Jane $2,300. 1040ez worksheet 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. 1040ez worksheet 60 ($2,300 x 6. 1040ez worksheet 2% (. 1040ez worksheet 062))         Medicare tax $33. 1040ez worksheet 35       ($2,300 x 1. 1040ez worksheet 45% (. 1040ez worksheet 0145)) Mary's share of:     Social security tax $142. 1040ez worksheet 60  ($2,300 x 6. 1040ez worksheet 2% (. 1040ez worksheet 062))           Medicare tax $33. 1040ez worksheet 35  ($2,300 x 1. 1040ez worksheet 45% (. 1040ez worksheet 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. 1040ez worksheet 00   Box 4: Social security tax withheld 142. 1040ez worksheet 60   Box 6: Medicare tax withheld 33. 1040ez worksheet 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). 1040ez worksheet Not withholding the employee's share. 1040ez worksheet   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. 1040ez worksheet The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. 1040ez worksheet However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. 1040ez worksheet Example. 1040ez worksheet In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. 1040ez worksheet You expect to pay your employee $1,900 or more for the year. 1040ez worksheet You decide to pay your employee's share of social security and Medicare taxes from your own funds. 1040ez worksheet You pay your employee $100 every Friday without withholding any social security or Medicare taxes. 1040ez worksheet For social security and Medicare tax purposes, your employee's wages each payday are $100. 1040ez worksheet For each wage payment, you will pay $15. 1040ez worksheet 30 when you pay the taxes. 1040ez worksheet This is $7. 1040ez worksheet 65 ($6. 1040ez worksheet 20 for social security tax + $1. 1040ez worksheet 45 for Medicare tax) to cover your employee's share plus $7. 1040ez worksheet 65 ($6. 1040ez worksheet 20 for social security tax + $1. 1040ez worksheet 45 for Medicare tax) for your share. 1040ez worksheet For income tax purposes, your employee's wages each payday are $107. 1040ez worksheet 65 ($100 + the $7. 1040ez worksheet 65 you will pay to cover your employee's share of social security and Medicare taxes). 1040ez worksheet Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. 1040ez worksheet Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. 1040ez worksheet Or, you may owe only the FUTA tax or only the state unemployment tax. 1040ez worksheet To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. 1040ez worksheet For a list of state unemployment tax agencies, visit the U. 1040ez worksheet S. 1040ez worksheet Department of Labor's website at www. 1040ez worksheet workforcesecurity. 1040ez worksheet doleta. 1040ez worksheet gov/unemploy/agencies. 1040ez worksheet asp. 1040ez worksheet You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 1040ez worksheet The FUTA tax is 6. 1040ez worksheet 0% of your employee's FUTA wages. 1040ez worksheet However, you may be able to take a credit of up to 5. 1040ez worksheet 4% against the FUTA tax, resulting in a net tax rate of 0. 1040ez worksheet 6%. 1040ez worksheet Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. 1040ez worksheet The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. 1040ez worksheet (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. 1040ez worksheet ) Note. 1040ez worksheet   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. 1040ez worksheet The term “legal holiday” means any legal holiday in the District of Columbia. 1040ez worksheet Pay the tax as discussed under How Do You Make Tax Payments, later. 1040ez worksheet Also, see What Forms Must You File, later. 1040ez worksheet Note. 1040ez worksheet   The 5. 1040ez worksheet 4% credit is reduced for wages paid in a credit reduction state. 1040ez worksheet See the Instructions for Schedule H (Form 1040). 1040ez worksheet Do not withhold the FUTA tax from your employee's wages. 1040ez worksheet You must pay it from your own funds. 1040ez worksheet FUTA wages. 1040ez worksheet   Figure the FUTA tax on the FUTA wages you pay. 1040ez worksheet If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. 1040ez worksheet (A calendar quarter is January through March, April through June, July through September, or October through December. 1040ez worksheet ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. 1040ez worksheet For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. 1040ez worksheet Wages not counted. 1040ez worksheet   Do not count wages you pay to any of the following individuals as FUTA wages. 1040ez worksheet Your spouse. 1040ez worksheet Your child who is under the age of 21. 1040ez worksheet Your parent. 1040ez worksheet Credit for 2013. 1040ez worksheet   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. 1040ez worksheet Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. 1040ez worksheet Worksheet A. 1040ez worksheet Worksheet for Credit for Late Contributions 1. 1040ez worksheet Enter the amount from Schedule H, line 22   2. 1040ez worksheet Enter the amount from Schedule H, line 19   3. 1040ez worksheet Subtract line 2 from line 1. 1040ez worksheet If zero or less, enter -0-   4. 1040ez worksheet Enter total contributions paid to the state(s) after the Form 1040 due date   5. 1040ez worksheet Enter the smaller of line 3 or line 4   6. 1040ez worksheet Multiply line 5 by . 1040ez worksheet 90 (90%)   7. 1040ez worksheet Add lines 2 and 6   8. 1040ez worksheet Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. 1040ez worksheet You should withhold federal income tax only if your household employee asks you to withhold it and you agree. 1040ez worksheet The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. 1040ez worksheet If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. 1040ez worksheet If you agree to withhold federal income tax, you are responsible for paying it to the IRS. 1040ez worksheet Pay the tax as discussed under How Do You Make Tax Payments, later. 1040ez worksheet Also, see What Forms Must You File, later. 1040ez worksheet Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. 1040ez worksheet Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. 1040ez worksheet Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. 1040ez worksheet Publication 15 (Circular E) contains detailed instructions. 1040ez worksheet Wages. 1040ez worksheet   Figure federal income tax withholding on both cash and noncash wages you pay. 1040ez worksheet Measure wages you pay in any form other than cash by the fair market value of the noncash item. 1040ez worksheet   Do not count as wages any of the following items. 1040ez worksheet Meals provided to your employee at your home for your convenience. 1040ez worksheet Lodging provided to your employee at your home for your convenience and as a condition of employment. 1040ez worksheet Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). 1040ez worksheet A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 1040ez worksheet See Publication 15-B for special requirements for this exclusion. 1040ez worksheet Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. 1040ez worksheet   See Publication 15 (Circular E) for more information on cash and noncash wages. 1040ez worksheet Paying tax without withholding. 1040ez worksheet   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. 1040ez worksheet It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. 1040ez worksheet What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. 1040ez worksheet This credit reduces their tax or allows them to receive a payment from the IRS. 1040ez worksheet You also may have to give your employee a notice about the EIC. 1040ez worksheet Notice about the EIC. 1040ez worksheet   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. 1040ez worksheet If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. 1040ez worksheet   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. 1040ez worksheet A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. 1040ez worksheet Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 1040ez worksheet Your own written statement with the same wording as in Notice 797. 1040ez worksheet If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. 1040ez worksheet If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. 1040ez worksheet If Form W-2 is not required, you must notify the employee by February 7, 2015. 1040ez worksheet   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. 1040ez worksheet Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). 1040ez worksheet How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. 1040ez worksheet Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). 1040ez worksheet Add these household employment taxes to your income tax. 1040ez worksheet Pay the amount due by April 15, 2015. 1040ez worksheet For more information about using Schedule H, see Schedule H under What Forms Must You File, later. 1040ez worksheet You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. 1040ez worksheet You can pay the additional tax in any of the following ways. 1040ez worksheet Ask your employer to withhold more federal income tax from your wages in 2014. 1040ez worksheet Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. 1040ez worksheet Make estimated tax payments for 2014 to the IRS. 1040ez worksheet Increase your payments if you already make estimated tax payments. 1040ez worksheet You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. 1040ez worksheet (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. 1040ez worksheet ) However, you will not be subject to the penalty if both of the following situations apply to you. 1040ez worksheet You will not have federal income tax withheld from wages, pensions, or any other payments you receive. 1040ez worksheet Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. 1040ez worksheet Asking for more federal income tax withholding. 1040ez worksheet   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. 1040ez worksheet Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. 1040ez worksheet   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). 1040ez worksheet Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. 1040ez worksheet   See Publication 505 to make sure you will have the right amount withheld. 1040ez worksheet It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. 1040ez worksheet Paying estimated tax. 1040ez worksheet   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. 1040ez worksheet You can use its payment vouchers to make your payments by check or money order. 1040ez worksheet You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. 1040ez worksheet For details, see the form instructions and visit IRS. 1040ez worksheet gov. 1040ez worksheet    You can pay all the employment taxes at once or you can pay them in installments. 1040ez worksheet If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. 1040ez worksheet Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. 1040ez worksheet Payment option for business employers. 1040ez worksheet   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. 1040ez worksheet You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. 1040ez worksheet For information on depositing employment taxes, see Publication 15 (Circular E). 1040ez worksheet   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040ez worksheet See Business employment tax returns, later. 1040ez worksheet    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. 1040ez worksheet You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. 1040ez worksheet More information. 1040ez worksheet   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. 1040ez worksheet What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. 1040ez worksheet Social security and Medicare wages. 1040ez worksheet FUTA wages. 1040ez worksheet Wages from which you withhold federal income tax. 1040ez worksheet For information on ordering employment tax forms, see How To Get Tax Help, later. 1040ez worksheet Employer identification number (EIN). 1040ez worksheet   You must include your employer identification number (EIN) on the forms you file for your household employee. 1040ez worksheet An EIN is a nine-digit number issued by the IRS. 1040ez worksheet It is not the same as a social security number. 1040ez worksheet    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. 1040ez worksheet If you already have an EIN, use that number. 1040ez worksheet   If you do not have an EIN, you may apply for one online. 1040ez worksheet Go to IRS. 1040ez worksheet gov and click on the Apply for an EIN Online link under Tools. 1040ez worksheet You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 1040ez worksheet Form W-2. 1040ez worksheet   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. 1040ez worksheet Social security and Medicare wages of $1,900 or more. 1040ez worksheet Wages from which you withhold federal income tax. 1040ez worksheet You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. 1040ez worksheet You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). 1040ez worksheet Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. 1040ez worksheet Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 1040ez worksheet socialsecurity. 1040ez worksheet gov/employer for guidelines on filing electronically. 1040ez worksheet Employee who leaves during the year. 1040ez worksheet   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. 1040ez worksheet You do not need to wait until 2015. 1040ez worksheet If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. 1040ez worksheet Schedule H. 1040ez worksheet   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. 1040ez worksheet Social security and Medicare wages of $1,900 or more. 1040ez worksheet FUTA wages. 1040ez worksheet Wages from which you withhold federal income tax. 1040ez worksheet File Schedule H with your 2014 federal income tax return by April 15, 2015. 1040ez worksheet If you get an extension to file your return, the extension also will apply to your Schedule H. 1040ez worksheet Filing options when no return is required. 1040ez worksheet   If you are not required to file a 2014 tax return, you have the following two options. 1040ez worksheet You can file Schedule H by itself. 1040ez worksheet See the Schedule H instructions for details. 1040ez worksheet If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. 1040ez worksheet See Business employment tax returns, next. 1040ez worksheet   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. 1040ez worksheet Business employment tax returns. 1040ez worksheet   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. 1040ez worksheet (See Payment option for business employers, earlier. 1040ez worksheet ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. 1040ez worksheet Include the FUTA tax for the employee on your Form 940. 1040ez worksheet   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. 1040ez worksheet   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). 1040ez worksheet For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. 1040ez worksheet Both of these publications also provide information about filing Form 940. 1040ez worksheet What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. 1040ez worksheet You must also keep records to support the information you enter on the forms you file. 1040ez worksheet If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. 1040ez worksheet Wage and tax records. 1040ez worksheet   On each payday, you should record the date and amounts of all the following items. 1040ez worksheet Your employee's cash and noncash wages. 1040ez worksheet Any employee social security tax you withhold or agree to pay for your employee. 1040ez worksheet Any employee Medicare tax you withhold or agree to pay for your employee. 1040ez worksheet Any federal income tax you withhold. 1040ez worksheet Any state employment taxes you withhold. 1040ez worksheet Employee's social security number. 1040ez worksheet   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. 1040ez worksheet Social security and Medicare wages of $1,900 or more. 1040ez worksheet Wages from which you withhold federal income tax. 1040ez worksheet You must ask for your employee's social security number no later than the first day on which you pay the wages. 1040ez worksheet You may wish to ask for it when you hire your employee. 1040ez worksheet You should ask your employee to show you his or her social security card. 1040ez worksheet The employee may show the card if it is available. 1040ez worksheet You may, but are not required to, photocopy the card if the employee provides it. 1040ez worksheet   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. 1040ez worksheet An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. 1040ez worksheet    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. 1040ez worksheet    You also can download Form SS-5 from the Social Security Administration website at  www. 1040ez worksheet socialsecurity. 1040ez worksheet gov/online/ss-5. 1040ez worksheet pdf. 1040ez worksheet How long to keep records. 1040ez worksheet   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. 1040ez worksheet Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. 1040ez worksheet To qualify, you must pay these expenses so you can work or look for work. 1040ez worksheet If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. 1040ez worksheet For information about the credit, see Publication 503, Child and Dependent Care Expenses. 1040ez worksheet How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. 1040ez worksheet Schedule H attached to another form. 1040ez worksheet    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. 1040ez worksheet S. 1040ez worksheet Individual Income Tax Return, and attach a corrected Schedule H. 1040ez worksheet If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. 1040ez worksheet If you discover an error on a Schedule H that you previously filed with Form 1041, U. 1040ez worksheet S. 1040ez worksheet Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. 1040ez worksheet You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 1040ez worksheet Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 1040ez worksheet In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. 1040ez worksheet Schedule H filed by itself. 1040ez worksheet   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. 1040ez worksheet You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 1040ez worksheet Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 1040ez worksheet In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. 1040ez worksheet If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. 1040ez worksheet (See Overpayment of tax, later. 1040ez worksheet ) When to file. 1040ez worksheet   File a corrected Schedule H when you discover an error on a previously filed Schedule H. 1040ez worksheet If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. 1040ez worksheet If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). 1040ez worksheet Underpayment of tax. 1040ez worksheet   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. 1040ez worksheet Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. 1040ez worksheet However, underreported FUTA taxes will be subject to interest. 1040ez worksheet Overpayment of tax. 1040ez worksheet    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. 1040ez worksheet However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. 1040ez worksheet Adjust the overpayment. 1040ez worksheet   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. 1040ez worksheet If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). 1040ez worksheet If you adjust your return, you will not receive interest on your overpayment. 1040ez worksheet If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. 1040ez worksheet You may not adjust your return to correct overpayments of FUTA tax. 1040ez worksheet Claim for refund process. 1040ez worksheet   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. 1040ez worksheet If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). 1040ez worksheet You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. 1040ez worksheet Required repayment or consent. 1040ez worksheet   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. 1040ez worksheet You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. 1040ez worksheet You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. 1040ez worksheet Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. 1040ez worksheet Filing required Forms W-2 or Forms W-2c. 1040ez worksheet   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. 1040ez worksheet Additional Medicare Tax. 1040ez worksheet   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. 1040ez worksheet An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. 1040ez worksheet For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. 1040ez worksheet   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. 1040ez worksheet Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. 1040ez worksheet Additional information. 1040ez worksheet   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). 1040ez worksheet Also, visit IRS. 1040ez worksheet gov. 1040ez worksheet How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040ez worksheet Free help with your tax return. 1040ez worksheet   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040ez worksheet The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040ez worksheet The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez worksheet Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez worksheet In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040ez worksheet To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040ez worksheet gov, download the IRS2Go app, or call 1-800-906-9887. 1040ez worksheet   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez worksheet To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez worksheet aarp. 1040ez worksheet org/money/taxaide or call 1-888-227-7669. 1040ez worksheet For more information on these programs, go to IRS. 1040ez worksheet gov and enter “VITA” in the search box. 1040ez worksheet Internet. 1040ez worksheet    IRS. 1040ez worksheet gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040ez worksheet Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez worksheet Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez worksheet Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040ez worksheet gov or download the IRS2Go app and select the Refund Status option. 1040ez worksheet The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez worksheet Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040ez worksheet You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez worksheet The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez worksheet Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040ez worksheet No need to wait on the phone or stand in line. 1040ez worksheet The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040ez worksheet When you reach the response screen, you can print the entire interview and the final response for your records. 1040ez worksheet New subject areas are added on a regular basis. 1040ez worksheet  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040ez worksheet gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040ez worksheet You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040ez worksheet The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040ez worksheet When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040ez worksheet Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040ez worksheet You can also ask the IRS to mail a return or an account transcript to you. 1040ez worksheet Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040ez worksheet gov or by calling 1-800-908-9946. 1040ez worksheet Tax return and tax account transcripts are generally available for the current year and the past three years. 1040ez worksheet Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040ez worksheet Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040ez worksheet If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040ez worksheet Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040ez worksheet gov and enter Where's My Amended Return? in the search box. 1040ez worksheet You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez worksheet It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez worksheet Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040ez worksheet gov. 1040ez worksheet Select the Payment tab on the front page of IRS. 1040ez worksheet gov for more information. 1040ez worksheet Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040ez worksheet Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez worksheet gov. 1040ez worksheet Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez worksheet Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez worksheet gov. 1040ez worksheet Request an Electronic Filing PIN by going to IRS. 1040ez worksheet gov and entering Electronic Filing PIN in the search box. 1040ez worksheet Download forms, instructions and publications, including accessible versions for people with disabilities. 1040ez worksheet Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040ez worksheet gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040ez worksheet An employee can answer questions about your tax account or help you set up a payment plan. 1040ez worksheet Before you visit, check the Office Locator on IRS. 1040ez worksheet gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040ez worksheet If you have a special need, such as a disability, you can request an appointment. 1040ez worksheet Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez worksheet Apply for an Employer Identification Number (EIN). 1040ez worksheet Go to IRS. 1040ez worksheet gov and enter Apply for an EIN in the search box. 1040ez worksheet Read the Internal Revenue Code, regulations, or other official guidance. 1040ez worksheet Read Internal Revenue Bulletins. 1040ez worksheet Sign up to receive local and national tax news and more by email. 1040ez worksheet Just click on “subscriptions” above the search box on IRS. 1040ez worksheet gov and choose from a variety of options. 1040ez worksheet Phone. 1040ez worksheet    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez worksheet Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez worksheet Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040ez worksheet gov, or download the IRS2Go app. 1040ez worksheet Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez worksheet The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez worksheet Most VITA and TCE sites offer free electronic filing. 1040ez worksheet Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez worksheet Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez worksheet Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040ez worksheet If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez worksheet The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez worksheet Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez worksheet Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez worksheet The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez worksheet Note, the above information is for our automated hotline. 1040ez worksheet Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040ez worksheet Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez worksheet You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez worksheet It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez worksheet Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040ez worksheet You should receive your order within 10 business days. 1040ez worksheet Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040ez worksheet If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040ez worksheet Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez worksheet The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez worksheet These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040ez worksheet Walk-in. 1040ez worksheet   You can find a selection of forms, publications and services — in-person. 1040ez worksheet Products. 1040ez worksheet You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez worksheet Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez worksheet Services. 1040ez worksheet You can walk in to your local TAC for face-to-face tax help. 1040ez worksheet An employee can answer questions about your tax account or help you set up a payment plan. 1040ez worksheet Before visiting, use the Office Locator tool on IRS. 1040ez worksheet gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040ez worksheet Mail. 1040ez worksheet   You can send your order for forms, instructions, and publications to the address below. 1040ez worksheet You should receive a response within 10 business days after your request is received. 1040ez worksheet Internal Revenue Service 1201 N. 1040ez worksheet Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040ez worksheet The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez worksheet Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez worksheet   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040ez worksheet We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez worksheet You face (or your business is facing) an immediate threat of adverse action. 1040ez worksheet You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez worksheet   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040ez worksheet Here's why we can help: TAS is an independent organization within the IRS. 1040ez worksheet Our advocates know how to work with the IRS. 1040ez worksheet Our services are free and tailored to meet your needs. 1040ez worksheet We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez worksheet   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040ez worksheet   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez worksheet If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040ez worksheet Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040ez worksheet Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez worksheet Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez worksheet Sample W-2 Form This image is too large to be displayed in the current screen. 1040ez worksheet Please click the link to view the image. 1040ez worksheet Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications