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1040x free Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. 1040x free Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . 1040x free Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. 1040x free Vea la Tabla V que aparece a continuación. 1040x free Tabla V. 1040x free Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. 1040x free SI busca más información sobre la deducción por. 1040x free . 1040x free . 1040x free ENTONCES vea. 1040x free . 1040x free . 1040x free Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . 1040x free Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. 1040x free Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. 1040x free Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . 1040x free Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . 1040x free Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. 1040x free Multa por retiro prematuro de ahorros el capítulo 7 . 1040x free Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. 1040x free Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. 1040x free Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. 1040x free Gastos procedentes del alquiler de bienes muebles el capítulo 12 . 1040x free Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . 1040x free Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. 1040x free S. 1040x free Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. 1040x free Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . 1040x free Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. 1040x free Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. 1040x free Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. 1040x free Table of Contents 17. 1040x free   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. 1040x free   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. 1040x free Documento (instrumento) de divorcio o separación judicial. 1040x free Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. 1040x free Impuestos y seguro. 1040x free Otros pagos a terceros. 1040x free Documentos Firmados Después de 1984Pagos a terceros. 1040x free Excepción. 1040x free Pagos sustitutivos. 1040x free Específicamente designado como pensión para hijos menores. 1040x free Contingencia relacionada con su hijo. 1040x free Pago claramente asociado con una contingencia. 1040x free Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. 1040x free   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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Utilities

In many states, consumers can choose their telephone and energy service provider. Contact your state utility commission to find out whether you have a choice. Some commissions will provide a list of service providers and advice on making a choice, and most state utility commissions will take any complaints you have concerning utility sales and service.

Starting Utility Service

When you move into a new home or apartment, you may also be required to have the utilities (electricity, gas, water, waste removal, and cable) turned on in your name. Your city or county government may handle some services, such as water, sewer, and garbage collection. If you live in an apartment or are leasing a house from a homeowner, the landlord may handle this for you, but that is not required. If you request service, provide as much advance notice to the utility company as you can, at least one week in advance of the date you need service to start. Also, if you are relocating, don’t forget to have service turned off at your old address. Each company may require you to pay a fee to start service. You may also be required to pay a deposit or allow the company to check your credit to establish service at your home. If any of these companies fails to meet its service requirements, file a complaint with the company; you may be able to get a refund of your installation fee. If that doesn’t work, contact your state’s utility commission.

Billing

Once you have established service, you should start receiving your bills at regular intervals, normally monthly or quarterly. Utility bills are based on the amount of energy or water you actually use. However, if you live in an apartment complex, the amount you pay for some utilities may be prorated or split, based on a mathematical formula, among all of the residents in your community, no matter how energy conscious you are. If the amount of energy varies by season, you may decide to sign up for a budget billing program. These programs allow you to smooth out your monthly payments by paying more in lighter-use months, so your bills are still manageable in months with heavier use. Contact your utility companies to sign up for these programs. To learn ways to save on your energy bill, check with Environmental Protection Agency.
In addition to your actual service, you may have other fees on your bill, such as administrative fees, public surcharges, or local taxes. Contact the service provider if you see charges you don’t understand or didn’t authorize, or if you have difficulty making timely payments.
If you have difficulty paying your bills, especially for electricity or gas, help is available. Contact the company to find out if it has a program in place to help consumers. Also, your state’s utility commission may sponsor a program to either reduce your bill or make your payments based on a set amount of your income each month. Programs like these from utility companies and local government are usually based on your income.

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