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1040z Tax Form

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1040z Tax Form

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

Did you know that life events like marriage, divorce and retirement may have a significant tax impact? Organized by type of event, this page provides resources that explain the tax impact of each. 

Taxpayer Rights
 

From Birth through Childhood

 

Marriage

Divorce or Separations

Job Loss or Starting a new Career or Job

 

Disasters and Casualties

Persons with Disabilities

Planning for Retirement?

Mutual Fund Distributions

First-time Home Owner

Moving?

Bankruptcy

Decedents

  • Publication 559, Survivors, Executors and Administrators
  • Form 56, Notice Concerning Fiduciary Relationship
  • Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
  • Form 4810, Request For Prompt Assessment Under Internal Revenue Code Section 6501(d)

Did you receive a Notice?

Filing or paying late - Information Taxpayers should know!

Many people today need more time to prepare their federal tax return. They may want to consider an  for time to file. However, extension of time to file a return does not grant any extension of time to pay a tax liability.

Additional Assistance

We want to remind military families that many of you may also qualify for EITC.

News Releases and Tax Tips


 

Page Last Reviewed or Updated: 18-Feb-2014

The 1040z Tax Form

1040z tax form 5. 1040z tax form   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. 1040z tax form Line 2. 1040z tax form Lines 3a and 3b. 1040z tax form Lines 4a and 4b. 1040z tax form Line 5. 1040z tax form Line 6. 1040z tax form Line 7. 1040z tax form Line 9. 1040z tax form Line 15. 1040z tax form Illustrated Example of Form 5074Part I. 1040z tax form Part II. 1040z tax form Part III. 1040z tax form Illustrated Example of Form 8689Part I. 1040z tax form Part II. 1040z tax form Part III. 1040z tax form Part IV. 1040z tax form Use the following examples to help you complete the correct attachment to your Form 1040. 1040z tax form The completed form for each example is shown on the pages that follow. 1040z tax form Illustrated Example of Form 4563 John Black is a U. 1040z tax form S. 1040z tax form citizen, single, and under 65. 1040z tax form He was a bona fide resident of American Samoa during all of 2013. 1040z tax form John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. 1040z tax form S. 1040z tax form corporations) is more than his adjusted filing requirement for single filers under 65. 1040z tax form (See Filing Requirement if Possession Income Is Excluded in chapter 4. 1040z tax form ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. 1040z tax form See Bona Fide Resident of American Samoa in chapter 3. 1040z tax form Completing Form 4563. 1040z tax form   John enters his name and social security number at the top of the form. 1040z tax form Line 1. 1040z tax form   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. 1040z tax form Because he is still a bona fide resident, he enters “not ended” in the second blank space. 1040z tax form Line 2. 1040z tax form   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. 1040z tax form Lines 3a and 3b. 1040z tax form   He checks “No” on line 3a because no family members lived with him. 1040z tax form He leaves line 3b blank. 1040z tax form Lines 4a and 4b. 1040z tax form   He checks “No” on line 4a because he did not maintain a home outside American Samoa. 1040z tax form He leaves line 4b blank. 1040z tax form Line 5. 1040z tax form   He enters the name and address of his employer, Samoa Products Co. 1040z tax form It is a private American Samoa corporation. 1040z tax form Line 6. 1040z tax form   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. 1040z tax form That was his only trip outside American Samoa during the year. 1040z tax form Line 7. 1040z tax form   He enters the $24,000 in wages he received from Samoa Products Co. 1040z tax form Line 9. 1040z tax form   He received $220 in dividends from an American Samoa corporation, which he enters here. 1040z tax form He also received $10,000 of dividends from a U. 1040z tax form S. 1040z tax form corporation, but he will enter that amount only on his Form 1040 because the U. 1040z tax form S. 1040z tax form dividends do not qualify for the possession exclusion. 1040z tax form Line 15. 1040z tax form   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. 1040z tax form He will not enter his excluded income on Form 1040. 1040z tax form However, he will attach his completed Form 4563 to his Form 1040. 1040z tax form Illustrated Example of Form 5074 Tracy Grey is a U. 1040z tax form S. 1040z tax form citizen who is a self-employed fisheries consultant with a tax home in New York. 1040z tax form Her only income for 2013 was net self-employment income of $80,000. 1040z tax form Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. 1040z tax form Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. 1040z tax form She was not a bona fide resident of Guam during 2013. 1040z tax form Tracy completes Form 1040 (not illustrated), reporting her worldwide income. 1040z tax form Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. 1040z tax form All amounts reported on Form 5074 are also reported on her Form 1040. 1040z tax form See U. 1040z tax form S. 1040z tax form Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. 1040z tax form Completing Form 5074. 1040z tax form   Tracy enters her name and social security number at the top of the form. 1040z tax form Part I. 1040z tax form   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. 1040z tax form She has no other income from Guam, so the total on line 16 is $20,000. 1040z tax form Part II. 1040z tax form   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. 1040z tax form She enters $1,413 on line 21 and line 28. 1040z tax form Her adjusted gross income on line 29 is $18,587. 1040z tax form Part III. 1040z tax form   Tracy made estimated tax payments of $1,409. 1040z tax form She enters this amount on line 30, and again on line 34 as the total payments. 1040z tax form Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. 1040z tax form In 2013, they received $14,400 in income from the rental of a condominium they own in the U. 1040z tax form S. 1040z tax form Virgin Islands (USVI). 1040z tax form The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. 1040z tax form They were not bona fide residents of the USVI during the entire tax year. 1040z tax form The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). 1040z tax form The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. 1040z tax form The Morenos also complete Form 8689 to determine how much of their U. 1040z tax form S. 1040z tax form tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. 1040z tax form S. 1040z tax form Virgin Islands. 1040z tax form See U. 1040z tax form S. 1040z tax form Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. 1040z tax form The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. 1040z tax form At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. 1040z tax form The Virgin Islands Bureau of Internal Revenue will process this copy. 1040z tax form Completing Form 8689. 1040z tax form   Juan and Carla enter their names and Juan's social security number at the top of the form. 1040z tax form Part I. 1040z tax form   The Morenos enter their income from the USVI in Part I (see later). 1040z tax form The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. 1040z tax form The Morenos' total USVI income of $6,700 is entered on line 16. 1040z tax form Part II. 1040z tax form   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. 1040z tax form Their USVI adjusted gross income (AGI) is $6,700. 1040z tax form Part III. 1040z tax form   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). 1040z tax form Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. 1040z tax form   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. 1040z tax form Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. 1040z tax form 122) and enter that as a decimal on line 34. 1040z tax form They then apply that percentage to the U. 1040z tax form S. 1040z tax form tax entered on line 32 to find the amount of U. 1040z tax form S. 1040z tax form tax allocated to USVI income ($4,539 x 0. 1040z tax form 122 = $554), and enter that amount on line 35. 1040z tax form Part IV. 1040z tax form   Part IV is used to show payments of income tax to the USVI only. 1040z tax form The Morenos had no tax withheld by the U. 1040z tax form S. 1040z tax form Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. 1040z tax form They include this amount ($400) in the total payments on Form 1040, line 72. 1040z tax form On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. 1040z tax form The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. 1040z tax form   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. 1040z tax form They enter this amount on line 45. 1040z tax form They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. 1040z tax form The Morenos will pay their USVI tax at the same time they file the copy of their U. 1040z tax form S. 1040z tax form income tax return with the U. 1040z tax form S. 1040z tax form Virgin Islands. 1040z tax form This image is too large to be displayed in the current screen. 1040z tax form Please click the link to view the image. 1040z tax form Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. 1040z tax form Please click the link to view the image. 1040z tax form Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. 1040z tax form Please click the link to view the image. 1040z tax form Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications