Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2011 Income Tax Forms Individual

2011 1040 EzCan I Efile My 2011 Tax Return1040x ExampleH&r Block Tax FreeTurbotax For MilitaryTurbotax For Students FreeIrs Gov Efile1040ez2013 FormFree E File 2013 TaxesFile 2012 Taxes For Free OnlineHighest State TaxesAmending A Tax ReturnEfile Tax ReturnsVolunteer Income Tax AssistanceHow Do I Amend My Tax Return OnlineIncome Tax 1040ez10ezFile 2006 TaxesTax CutFile A 1040ezFile A 1040x Amended ReturnIrs 1040ez Instructions2011 Tax Forms IrsHrblocktaxesHow Do I File My 2012 Taxes LateEfile State Tax Return1040a Tax FormTaxes For UnemployedFree 1040 EzDoes A Full Time Student Have To File TaxesH&r Block Onlinetaxes Hrblock ComMilitary Onesource Free Turbo TaxIrs Tax Form 1120 For 2012Free Tax Preparation For UnemployedIrs Forms 1040ez Instructions1040ez FormAmendment Form For TaxesFile Tax Extension 20111040 OnlineAmendment Form

2011 Income Tax Forms Individual

2011 income tax forms individual Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. 2011 income tax forms individual Filing options when no return is required. 2011 income tax forms individual What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. 2011 income tax forms individual Claim for refund process. 2011 income tax forms individual How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. 2011 income tax forms individual The worker is your employee if you can control not only what work is done, but how it is done. 2011 income tax forms individual If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. 2011 income tax forms individual It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. 2011 income tax forms individual Example. 2011 income tax forms individual You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. 2011 income tax forms individual Betty follows your specific instructions about household and child care duties. 2011 income tax forms individual You provide the household equipment and supplies that Betty needs to do her work. 2011 income tax forms individual Betty is your household employee. 2011 income tax forms individual Household work. 2011 income tax forms individual   Household work is work done in or around your home. 2011 income tax forms individual Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. 2011 income tax forms individual Workers who are not your employees. 2011 income tax forms individual   If only the worker can control how the work is done, the worker is not your employee but is self-employed. 2011 income tax forms individual A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. 2011 income tax forms individual   A worker who performs child care services for you in his or her home generally is not your employee. 2011 income tax forms individual   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. 2011 income tax forms individual Example. 2011 income tax forms individual You made an agreement with John Peters to care for your lawn. 2011 income tax forms individual John runs a lawn care business and offers his services to the general public. 2011 income tax forms individual He provides his own tools and supplies, and he hires and pays any helpers he needs. 2011 income tax forms individual Neither John nor his helpers are your household employees. 2011 income tax forms individual More information. 2011 income tax forms individual   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. 2011 income tax forms individual Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. 2011 income tax forms individual When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. 2011 income tax forms individual S. 2011 income tax forms individual Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2011 income tax forms individual No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. 2011 income tax forms individual You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. 2011 income tax forms individual Acceptable documents to establish identity and employment eligibility are listed on Form I-9. 2011 income tax forms individual You should keep the completed Form I-9 in your own records. 2011 income tax forms individual Do not submit it to the IRS, the USCIS, or any other government or other entity. 2011 income tax forms individual The form must be kept available for review upon notice by an authorized U. 2011 income tax forms individual S. 2011 income tax forms individual Government official. 2011 income tax forms individual Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. 2011 income tax forms individual Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. 2011 income tax forms individual uscis. 2011 income tax forms individual gov. 2011 income tax forms individual If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. 2011 income tax forms individual You also can visit the USCIS website at www. 2011 income tax forms individual uscis. 2011 income tax forms individual gov to get Form I-9. 2011 income tax forms individual For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. 2011 income tax forms individual Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. 2011 income tax forms individual To find out, read Table 1. 2011 income tax forms individual You do not need to withhold federal income tax from your household employee's wages. 2011 income tax forms individual But if your employee asks you to withhold it, you can. 2011 income tax forms individual See Do You Need To Withhold Federal Income Tax, later. 2011 income tax forms individual If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. 2011 income tax forms individual If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. 2011 income tax forms individual The rest of this publication does not apply to you. 2011 income tax forms individual State employment taxes. 2011 income tax forms individual   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. 2011 income tax forms individual For a list of state unemployment tax agencies, visit the U. 2011 income tax forms individual S. 2011 income tax forms individual Department of Labor's website at www. 2011 income tax forms individual workforcesecurity. 2011 income tax forms individual doleta. 2011 income tax forms individual gov/unemploy/agencies. 2011 income tax forms individual asp. 2011 income tax forms individual You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2011 income tax forms individual    Table 1. 2011 income tax forms individual Do You Need To Pay Employment Taxes? IF you . 2011 income tax forms individual . 2011 income tax forms individual . 2011 income tax forms individual THEN you need to . 2011 income tax forms individual . 2011 income tax forms individual . 2011 income tax forms individual A– Pay cash wages of $1,900 or more in 2014 to any one household employee. 2011 income tax forms individual Withhold and pay social security and Medicare taxes. 2011 income tax forms individual The taxes are 15. 2011 income tax forms individual 3%1 of cash wages. 2011 income tax forms individual Your employee's share is 7. 2011 income tax forms individual 65%1. 2011 income tax forms individual   (You can choose to pay it yourself and not withhold it. 2011 income tax forms individual ) Your share is 7. 2011 income tax forms individual 65%. 2011 income tax forms individual   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). 2011 income tax forms individual B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. 2011 income tax forms individual Pay federal unemployment tax. 2011 income tax forms individual The tax is 6% of cash wages. 2011 income tax forms individual Wages over $7,000 a year per employee are not taxed. 2011 income tax forms individual You also may owe state unemployment tax. 2011 income tax forms individual   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. 2011 income tax forms individual 1In addition to withholding Medicare tax at 1. 2011 income tax forms individual 45%, you must withhold a 0. 2011 income tax forms individual 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 income tax forms individual 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. 2011 income tax forms individual Additional Medicare Tax is only imposed on the employee. 2011 income tax forms individual There is no employer share of Additional Medicare Tax. 2011 income tax forms individual 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. 2011 income tax forms individual Note. 2011 income tax forms individual If neither A nor B above applies, you do not need to pay any federal employment taxes. 2011 income tax forms individual But you may still need to pay state employment taxes. 2011 income tax forms individual Table 2. 2011 income tax forms individual Household Employer's Checklist You may need to do the following things when you have a household employee. 2011 income tax forms individual   When you hire a household employee: □ Find out if the person can legally work in the United States. 2011 income tax forms individual  □ Find out if you need to pay state taxes. 2011 income tax forms individual When you pay your household employee: □ Withhold social security and Medicare taxes. 2011 income tax forms individual  □ Withhold federal income tax. 2011 income tax forms individual  □ Decide how you will make tax payments. 2011 income tax forms individual  □ Keep records. 2011 income tax forms individual By February 2, 2015: □ Get an employer identification number (EIN). 2011 income tax forms individual  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. 2011 income tax forms individual By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). 2011 income tax forms individual By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). 2011 income tax forms individual  If you do not have to file a return, file Schedule H by itself. 2011 income tax forms individual Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. 2011 income tax forms individual The Medicare tax pays for hospital insurance. 2011 income tax forms individual Both you and your household employee may owe social security and Medicare taxes. 2011 income tax forms individual Your share is 7. 2011 income tax forms individual 65% (6. 2011 income tax forms individual 2% for social security tax and 1. 2011 income tax forms individual 45% for Medicare tax) of the employee's social security and Medicare wages. 2011 income tax forms individual Your employee's share is also 7. 2011 income tax forms individual 65% (6. 2011 income tax forms individual 2% for social security tax and 1. 2011 income tax forms individual 45% for Medicare tax). 2011 income tax forms individual In addition to withholding Medicare tax at 1. 2011 income tax forms individual 45%, you must withhold a 0. 2011 income tax forms individual 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 income tax forms individual 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. 2011 income tax forms individual Additional Medicare Tax is only imposed on the employee. 2011 income tax forms individual There is no employer share of Additional Medicare Tax. 2011 income tax forms individual 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. 2011 income tax forms individual For more information on Additional Medicare Tax, visit IRS. 2011 income tax forms individual gov and enter “Additional Medicare Tax” in the search box. 2011 income tax forms individual Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2011 income tax forms individual You are responsible for payment of your employee's share of the taxes as well as your own. 2011 income tax forms individual You can either withhold your employee's share from the employee's wages or pay it from your own funds. 2011 income tax forms individual If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. 2011 income tax forms individual Pay the taxes as discussed under How Do You Make Tax Payments, later. 2011 income tax forms individual Also, see What Forms Must You File, later. 2011 income tax forms individual Social security and Medicare wages. 2011 income tax forms individual   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. 2011 income tax forms individual   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. 2011 income tax forms individual However, any noncash wages you pay do not count as social security and Medicare wages. 2011 income tax forms individual   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. 2011 income tax forms individual Cash wages. 2011 income tax forms individual   Cash wages include wages you pay by check, money order, etc. 2011 income tax forms individual Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. 2011 income tax forms individual However, cash you give your employee in place of these items is included in cash wages. 2011 income tax forms individual State disability payments treated as wages. 2011 income tax forms individual   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. 2011 income tax forms individual For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. 2011 income tax forms individual Wages not counted. 2011 income tax forms individual   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. 2011 income tax forms individual Your spouse. 2011 income tax forms individual Your child who is under the age of 21. 2011 income tax forms individual Your parent. 2011 income tax forms individual Exception: Count these wages if both the following conditions apply. 2011 income tax forms individual Your parent cares for your child who is either of the following. 2011 income tax forms individual Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. 2011 income tax forms individual Your marital status is one of the following. 2011 income tax forms individual You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. 2011 income tax forms individual An employee who is under the age of 18 at any time during the year. 2011 income tax forms individual Exception: Count these wages if providing household services is the employee's principal occupation. 2011 income tax forms individual If the employee is a student, providing household services is not considered to be his or her principal occupation. 2011 income tax forms individual Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. 2011 income tax forms individual Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. 2011 income tax forms individual If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. 2011 income tax forms individual A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 2011 income tax forms individual If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. 2011 income tax forms individual If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. 2011 income tax forms individual See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. 2011 income tax forms individual Withholding the employee's share. 2011 income tax forms individual   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. 2011 income tax forms individual However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. 2011 income tax forms individual   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. 2011 income tax forms individual If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. 2011 income tax forms individual   Withhold 7. 2011 income tax forms individual 65% (6. 2011 income tax forms individual 2% for social security tax and 1. 2011 income tax forms individual 45% for Medicare tax) from each payment of social security and Medicare wages. 2011 income tax forms individual Generally, you can use Table 3 to figure the proper amount to withhold. 2011 income tax forms individual You will pay the amount withheld to the IRS with your share of the taxes. 2011 income tax forms individual Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. 2011 income tax forms individual Table 3. 2011 income tax forms individual Employee Social Security (6. 2011 income tax forms individual 2%) and Medicare (1. 2011 income tax forms individual 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. 2011 income tax forms individual ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2011 income tax forms individual For example, on a wage payment of $180, the employee social security tax is $11. 2011 income tax forms individual 16 ($6. 2011 income tax forms individual 20 tax on $100 plus $4. 2011 income tax forms individual 96 on $80 wages). 2011 income tax forms individual The employee Medicare tax is $2. 2011 income tax forms individual 61 ($1. 2011 income tax forms individual 45 tax on $100 plus $1. 2011 income tax forms individual 16 on $80 wages). 2011 income tax forms individual If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. 2011 income tax forms individual 00 . 2011 income tax forms individual $ . 2011 income tax forms individual 06 $ . 2011 income tax forms individual 01 $ 51. 2011 income tax forms individual 00 . 2011 income tax forms individual $ 3. 2011 income tax forms individual 16 $ . 2011 income tax forms individual 74 2. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 12 . 2011 income tax forms individual 03 52. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 22 . 2011 income tax forms individual 75 3. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 19 . 2011 income tax forms individual 04 53. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 29 . 2011 income tax forms individual 77 4. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 25 . 2011 income tax forms individual 06 54. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 35 . 2011 income tax forms individual 78 5. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 31 . 2011 income tax forms individual 07 55. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 41 . 2011 income tax forms individual 80 6. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 37 . 2011 income tax forms individual 09 56. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 47 . 2011 income tax forms individual 81 7. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 43 . 2011 income tax forms individual 10 57. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 53 . 2011 income tax forms individual 83 8. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 50 . 2011 income tax forms individual 12 58. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 60 . 2011 income tax forms individual 84 9. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 56 . 2011 income tax forms individual 13 59. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 66 . 2011 income tax forms individual 86 10. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 62 . 2011 income tax forms individual 15 60. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 72 . 2011 income tax forms individual 87 11. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 68 . 2011 income tax forms individual 16 61. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 78 . 2011 income tax forms individual 88 12. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 74 . 2011 income tax forms individual 17 62. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 84 . 2011 income tax forms individual 90 13. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 81 . 2011 income tax forms individual 19 63. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 91 . 2011 income tax forms individual 91 14. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 87 . 2011 income tax forms individual 20 64. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 97 . 2011 income tax forms individual 93 15. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 93 . 2011 income tax forms individual 22 65. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 03 . 2011 income tax forms individual 94 16. 2011 income tax forms individual 00 . 2011 income tax forms individual . 2011 income tax forms individual 99 . 2011 income tax forms individual 23 66. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 09 . 2011 income tax forms individual 96 17. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 05 . 2011 income tax forms individual 25 67. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 15 . 2011 income tax forms individual 97 18. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 12 . 2011 income tax forms individual 26 68. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 22 . 2011 income tax forms individual 99 19. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 18 . 2011 income tax forms individual 28 69. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 28 1. 2011 income tax forms individual 00 20. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 24 . 2011 income tax forms individual 29 70. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 34 1. 2011 income tax forms individual 02 21. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 30 . 2011 income tax forms individual 30 71. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 40 1. 2011 income tax forms individual 03 22. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 36 . 2011 income tax forms individual 32 72. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 46 1. 2011 income tax forms individual 04 23. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 43 . 2011 income tax forms individual 33 73. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 53 1. 2011 income tax forms individual 06 24. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 49 . 2011 income tax forms individual 35 74. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 59 1. 2011 income tax forms individual 07 25. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 55 . 2011 income tax forms individual 36 75. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 65 1. 2011 income tax forms individual 09 26. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 61 . 2011 income tax forms individual 38 76. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 71 1. 2011 income tax forms individual 10 27. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 67 . 2011 income tax forms individual 39 77. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 77 1. 2011 income tax forms individual 12 28. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 74 . 2011 income tax forms individual 41 78. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 84 1. 2011 income tax forms individual 13 29. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 80 . 2011 income tax forms individual 42 79. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 90 1. 2011 income tax forms individual 15 30. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 86 . 2011 income tax forms individual 44 80. 2011 income tax forms individual 00 . 2011 income tax forms individual 4. 2011 income tax forms individual 96 1. 2011 income tax forms individual 16 31. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 92 . 2011 income tax forms individual 45 81. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 02 1. 2011 income tax forms individual 17 32. 2011 income tax forms individual 00 . 2011 income tax forms individual 1. 2011 income tax forms individual 98 . 2011 income tax forms individual 46 82. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 08 1. 2011 income tax forms individual 19 33. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 05 . 2011 income tax forms individual 48 83. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 15 1. 2011 income tax forms individual 20 34. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 11 . 2011 income tax forms individual 49 84. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 21 1. 2011 income tax forms individual 22 35. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 17 . 2011 income tax forms individual 51 85. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 27 1. 2011 income tax forms individual 23 36. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 23 . 2011 income tax forms individual 52 86. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 33 1. 2011 income tax forms individual 25 37. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 29 . 2011 income tax forms individual 54 87. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 39 1. 2011 income tax forms individual 26 38. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 36 . 2011 income tax forms individual 55 88. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 46 1. 2011 income tax forms individual 28 39. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 42 . 2011 income tax forms individual 57 89. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 52 1. 2011 income tax forms individual 29 40. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 48 . 2011 income tax forms individual 58 90. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 58 1. 2011 income tax forms individual 31 41. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 54 . 2011 income tax forms individual 59 91. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 64 1. 2011 income tax forms individual 32 42. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 60 . 2011 income tax forms individual 61 92. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 70 1. 2011 income tax forms individual 33 43. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 67 . 2011 income tax forms individual 62 93. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 77 1. 2011 income tax forms individual 35 44. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 73 . 2011 income tax forms individual 64 94. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 83 1. 2011 income tax forms individual 36 45. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 79 . 2011 income tax forms individual 65 95. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 89 1. 2011 income tax forms individual 38 46. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 85 . 2011 income tax forms individual 67 96. 2011 income tax forms individual 00 . 2011 income tax forms individual 5. 2011 income tax forms individual 95 1. 2011 income tax forms individual 39 47. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 91 . 2011 income tax forms individual 68 97. 2011 income tax forms individual 00 . 2011 income tax forms individual 6. 2011 income tax forms individual 01 1. 2011 income tax forms individual 41 48. 2011 income tax forms individual 00 . 2011 income tax forms individual 2. 2011 income tax forms individual 98 . 2011 income tax forms individual 70 98. 2011 income tax forms individual 00 . 2011 income tax forms individual 6. 2011 income tax forms individual 08 1. 2011 income tax forms individual 42 49. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 04 . 2011 income tax forms individual 71 99. 2011 income tax forms individual 00 . 2011 income tax forms individual 6. 2011 income tax forms individual 14 1. 2011 income tax forms individual 44 50. 2011 income tax forms individual 00 . 2011 income tax forms individual 3. 2011 income tax forms individual 10 . 2011 income tax forms individual 73 100. 2011 income tax forms individual 00 . 2011 income tax forms individual 6. 2011 income tax forms individual 20 1. 2011 income tax forms individual 45 1In addition to withholding Medicare tax at 1. 2011 income tax forms individual 45%, you must withhold a 0. 2011 income tax forms individual 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 income tax forms individual 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. 2011 income tax forms individual Additional Medicare Tax is only imposed on the employee. 2011 income tax forms individual There is no employer share of Additional Medicare Tax. 2011 income tax forms individual 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. 2011 income tax forms individual   If you make an error by withholding too little, you should withhold additional taxes from a later payment. 2011 income tax forms individual If you withhold too much, you should repay the employee. 2011 income tax forms individual    In addition to withholding Medicare tax at 1. 2011 income tax forms individual 45%, you must withhold a 0. 2011 income tax forms individual 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 income tax forms individual 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. 2011 income tax forms individual Additional Medicare Tax is only imposed on the employee. 2011 income tax forms individual There is no employer share of Additional Medicare Tax. 2011 income tax forms individual 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. 2011 income tax forms individual For more information on Additional Medicare Tax, visit IRS. 2011 income tax forms individual gov and enter “Additional Medicare Tax” in the search box. 2011 income tax forms individual Example. 2011 income tax forms individual On February 13, 2014, Mary Brown hired Jane R. 2011 income tax forms individual Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. 2011 income tax forms individual Jane worked for the remainder of the year (a total of 46 weeks). 2011 income tax forms individual Mary did not give Jane a Form W-4 to request federal or state tax withholding. 2011 income tax forms individual The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. 2011 income tax forms individual See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. 2011 income tax forms individual Total cash wages paid to Jane $2,300. 2011 income tax forms individual 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. 2011 income tax forms individual 60 ($2,300 x 6. 2011 income tax forms individual 2% (. 2011 income tax forms individual 062))         Medicare tax $33. 2011 income tax forms individual 35       ($2,300 x 1. 2011 income tax forms individual 45% (. 2011 income tax forms individual 0145)) Mary's share of:     Social security tax $142. 2011 income tax forms individual 60  ($2,300 x 6. 2011 income tax forms individual 2% (. 2011 income tax forms individual 062))           Medicare tax $33. 2011 income tax forms individual 35  ($2,300 x 1. 2011 income tax forms individual 45% (. 2011 income tax forms individual 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. 2011 income tax forms individual 00   Box 4: Social security tax withheld 142. 2011 income tax forms individual 60   Box 6: Medicare tax withheld 33. 2011 income tax forms individual 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). 2011 income tax forms individual Not withholding the employee's share. 2011 income tax forms individual   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. 2011 income tax forms individual The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. 2011 income tax forms individual However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. 2011 income tax forms individual Example. 2011 income tax forms individual In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. 2011 income tax forms individual You expect to pay your employee $1,900 or more for the year. 2011 income tax forms individual You decide to pay your employee's share of social security and Medicare taxes from your own funds. 2011 income tax forms individual You pay your employee $100 every Friday without withholding any social security or Medicare taxes. 2011 income tax forms individual For social security and Medicare tax purposes, your employee's wages each payday are $100. 2011 income tax forms individual For each wage payment, you will pay $15. 2011 income tax forms individual 30 when you pay the taxes. 2011 income tax forms individual This is $7. 2011 income tax forms individual 65 ($6. 2011 income tax forms individual 20 for social security tax + $1. 2011 income tax forms individual 45 for Medicare tax) to cover your employee's share plus $7. 2011 income tax forms individual 65 ($6. 2011 income tax forms individual 20 for social security tax + $1. 2011 income tax forms individual 45 for Medicare tax) for your share. 2011 income tax forms individual For income tax purposes, your employee's wages each payday are $107. 2011 income tax forms individual 65 ($100 + the $7. 2011 income tax forms individual 65 you will pay to cover your employee's share of social security and Medicare taxes). 2011 income tax forms individual Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. 2011 income tax forms individual Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. 2011 income tax forms individual Or, you may owe only the FUTA tax or only the state unemployment tax. 2011 income tax forms individual To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. 2011 income tax forms individual For a list of state unemployment tax agencies, visit the U. 2011 income tax forms individual S. 2011 income tax forms individual Department of Labor's website at www. 2011 income tax forms individual workforcesecurity. 2011 income tax forms individual doleta. 2011 income tax forms individual gov/unemploy/agencies. 2011 income tax forms individual asp. 2011 income tax forms individual You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2011 income tax forms individual The FUTA tax is 6. 2011 income tax forms individual 0% of your employee's FUTA wages. 2011 income tax forms individual However, you may be able to take a credit of up to 5. 2011 income tax forms individual 4% against the FUTA tax, resulting in a net tax rate of 0. 2011 income tax forms individual 6%. 2011 income tax forms individual Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. 2011 income tax forms individual The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. 2011 income tax forms individual (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. 2011 income tax forms individual ) Note. 2011 income tax forms individual   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. 2011 income tax forms individual The term “legal holiday” means any legal holiday in the District of Columbia. 2011 income tax forms individual Pay the tax as discussed under How Do You Make Tax Payments, later. 2011 income tax forms individual Also, see What Forms Must You File, later. 2011 income tax forms individual Note. 2011 income tax forms individual   The 5. 2011 income tax forms individual 4% credit is reduced for wages paid in a credit reduction state. 2011 income tax forms individual See the Instructions for Schedule H (Form 1040). 2011 income tax forms individual Do not withhold the FUTA tax from your employee's wages. 2011 income tax forms individual You must pay it from your own funds. 2011 income tax forms individual FUTA wages. 2011 income tax forms individual   Figure the FUTA tax on the FUTA wages you pay. 2011 income tax forms individual If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. 2011 income tax forms individual (A calendar quarter is January through March, April through June, July through September, or October through December. 2011 income tax forms individual ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. 2011 income tax forms individual For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. 2011 income tax forms individual Wages not counted. 2011 income tax forms individual   Do not count wages you pay to any of the following individuals as FUTA wages. 2011 income tax forms individual Your spouse. 2011 income tax forms individual Your child who is under the age of 21. 2011 income tax forms individual Your parent. 2011 income tax forms individual Credit for 2013. 2011 income tax forms individual   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. 2011 income tax forms individual Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. 2011 income tax forms individual Worksheet A. 2011 income tax forms individual Worksheet for Credit for Late Contributions 1. 2011 income tax forms individual Enter the amount from Schedule H, line 22   2. 2011 income tax forms individual Enter the amount from Schedule H, line 19   3. 2011 income tax forms individual Subtract line 2 from line 1. 2011 income tax forms individual If zero or less, enter -0-   4. 2011 income tax forms individual Enter total contributions paid to the state(s) after the Form 1040 due date   5. 2011 income tax forms individual Enter the smaller of line 3 or line 4   6. 2011 income tax forms individual Multiply line 5 by . 2011 income tax forms individual 90 (90%)   7. 2011 income tax forms individual Add lines 2 and 6   8. 2011 income tax forms individual Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. 2011 income tax forms individual You should withhold federal income tax only if your household employee asks you to withhold it and you agree. 2011 income tax forms individual The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. 2011 income tax forms individual If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. 2011 income tax forms individual If you agree to withhold federal income tax, you are responsible for paying it to the IRS. 2011 income tax forms individual Pay the tax as discussed under How Do You Make Tax Payments, later. 2011 income tax forms individual Also, see What Forms Must You File, later. 2011 income tax forms individual Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. 2011 income tax forms individual Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. 2011 income tax forms individual Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. 2011 income tax forms individual Publication 15 (Circular E) contains detailed instructions. 2011 income tax forms individual Wages. 2011 income tax forms individual   Figure federal income tax withholding on both cash and noncash wages you pay. 2011 income tax forms individual Measure wages you pay in any form other than cash by the fair market value of the noncash item. 2011 income tax forms individual   Do not count as wages any of the following items. 2011 income tax forms individual Meals provided to your employee at your home for your convenience. 2011 income tax forms individual Lodging provided to your employee at your home for your convenience and as a condition of employment. 2011 income tax forms individual Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). 2011 income tax forms individual A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 2011 income tax forms individual See Publication 15-B for special requirements for this exclusion. 2011 income tax forms individual Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. 2011 income tax forms individual   See Publication 15 (Circular E) for more information on cash and noncash wages. 2011 income tax forms individual Paying tax without withholding. 2011 income tax forms individual   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. 2011 income tax forms individual It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. 2011 income tax forms individual What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. 2011 income tax forms individual This credit reduces their tax or allows them to receive a payment from the IRS. 2011 income tax forms individual You also may have to give your employee a notice about the EIC. 2011 income tax forms individual Notice about the EIC. 2011 income tax forms individual   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. 2011 income tax forms individual If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. 2011 income tax forms individual   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. 2011 income tax forms individual A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. 2011 income tax forms individual Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2011 income tax forms individual Your own written statement with the same wording as in Notice 797. 2011 income tax forms individual If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. 2011 income tax forms individual If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. 2011 income tax forms individual If Form W-2 is not required, you must notify the employee by February 7, 2015. 2011 income tax forms individual   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. 2011 income tax forms individual Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). 2011 income tax forms individual How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. 2011 income tax forms individual Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). 2011 income tax forms individual Add these household employment taxes to your income tax. 2011 income tax forms individual Pay the amount due by April 15, 2015. 2011 income tax forms individual For more information about using Schedule H, see Schedule H under What Forms Must You File, later. 2011 income tax forms individual You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. 2011 income tax forms individual You can pay the additional tax in any of the following ways. 2011 income tax forms individual Ask your employer to withhold more federal income tax from your wages in 2014. 2011 income tax forms individual Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. 2011 income tax forms individual Make estimated tax payments for 2014 to the IRS. 2011 income tax forms individual Increase your payments if you already make estimated tax payments. 2011 income tax forms individual You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. 2011 income tax forms individual (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. 2011 income tax forms individual ) However, you will not be subject to the penalty if both of the following situations apply to you. 2011 income tax forms individual You will not have federal income tax withheld from wages, pensions, or any other payments you receive. 2011 income tax forms individual Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. 2011 income tax forms individual Asking for more federal income tax withholding. 2011 income tax forms individual   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. 2011 income tax forms individual Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. 2011 income tax forms individual   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). 2011 income tax forms individual Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. 2011 income tax forms individual   See Publication 505 to make sure you will have the right amount withheld. 2011 income tax forms individual It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. 2011 income tax forms individual Paying estimated tax. 2011 income tax forms individual   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. 2011 income tax forms individual You can use its payment vouchers to make your payments by check or money order. 2011 income tax forms individual You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. 2011 income tax forms individual For details, see the form instructions and visit IRS. 2011 income tax forms individual gov. 2011 income tax forms individual    You can pay all the employment taxes at once or you can pay them in installments. 2011 income tax forms individual If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. 2011 income tax forms individual Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. 2011 income tax forms individual Payment option for business employers. 2011 income tax forms individual   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. 2011 income tax forms individual You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. 2011 income tax forms individual For information on depositing employment taxes, see Publication 15 (Circular E). 2011 income tax forms individual   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2011 income tax forms individual See Business employment tax returns, later. 2011 income tax forms individual    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. 2011 income tax forms individual You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. 2011 income tax forms individual More information. 2011 income tax forms individual   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. 2011 income tax forms individual What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. 2011 income tax forms individual Social security and Medicare wages. 2011 income tax forms individual FUTA wages. 2011 income tax forms individual Wages from which you withhold federal income tax. 2011 income tax forms individual For information on ordering employment tax forms, see How To Get Tax Help, later. 2011 income tax forms individual Employer identification number (EIN). 2011 income tax forms individual   You must include your employer identification number (EIN) on the forms you file for your household employee. 2011 income tax forms individual An EIN is a nine-digit number issued by the IRS. 2011 income tax forms individual It is not the same as a social security number. 2011 income tax forms individual    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. 2011 income tax forms individual If you already have an EIN, use that number. 2011 income tax forms individual   If you do not have an EIN, you may apply for one online. 2011 income tax forms individual Go to IRS. 2011 income tax forms individual gov and click on the Apply for an EIN Online link under Tools. 2011 income tax forms individual You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2011 income tax forms individual Form W-2. 2011 income tax forms individual   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. 2011 income tax forms individual Social security and Medicare wages of $1,900 or more. 2011 income tax forms individual Wages from which you withhold federal income tax. 2011 income tax forms individual You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. 2011 income tax forms individual You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). 2011 income tax forms individual Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. 2011 income tax forms individual Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 2011 income tax forms individual socialsecurity. 2011 income tax forms individual gov/employer for guidelines on filing electronically. 2011 income tax forms individual Employee who leaves during the year. 2011 income tax forms individual   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. 2011 income tax forms individual You do not need to wait until 2015. 2011 income tax forms individual If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. 2011 income tax forms individual Schedule H. 2011 income tax forms individual   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. 2011 income tax forms individual Social security and Medicare wages of $1,900 or more. 2011 income tax forms individual FUTA wages. 2011 income tax forms individual Wages from which you withhold federal income tax. 2011 income tax forms individual File Schedule H with your 2014 federal income tax return by April 15, 2015. 2011 income tax forms individual If you get an extension to file your return, the extension also will apply to your Schedule H. 2011 income tax forms individual Filing options when no return is required. 2011 income tax forms individual   If you are not required to file a 2014 tax return, you have the following two options. 2011 income tax forms individual You can file Schedule H by itself. 2011 income tax forms individual See the Schedule H instructions for details. 2011 income tax forms individual If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. 2011 income tax forms individual See Business employment tax returns, next. 2011 income tax forms individual   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. 2011 income tax forms individual Business employment tax returns. 2011 income tax forms individual   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. 2011 income tax forms individual (See Payment option for business employers, earlier. 2011 income tax forms individual ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. 2011 income tax forms individual Include the FUTA tax for the employee on your Form 940. 2011 income tax forms individual   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. 2011 income tax forms individual   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). 2011 income tax forms individual For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. 2011 income tax forms individual Both of these publications also provide information about filing Form 940. 2011 income tax forms individual What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. 2011 income tax forms individual You must also keep records to support the information you enter on the forms you file. 2011 income tax forms individual If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. 2011 income tax forms individual Wage and tax records. 2011 income tax forms individual   On each payday, you should record the date and amounts of all the following items. 2011 income tax forms individual Your employee's cash and noncash wages. 2011 income tax forms individual Any employee social security tax you withhold or agree to pay for your employee. 2011 income tax forms individual Any employee Medicare tax you withhold or agree to pay for your employee. 2011 income tax forms individual Any federal income tax you withhold. 2011 income tax forms individual Any state employment taxes you withhold. 2011 income tax forms individual Employee's social security number. 2011 income tax forms individual   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. 2011 income tax forms individual Social security and Medicare wages of $1,900 or more. 2011 income tax forms individual Wages from which you withhold federal income tax. 2011 income tax forms individual You must ask for your employee's social security number no later than the first day on which you pay the wages. 2011 income tax forms individual You may wish to ask for it when you hire your employee. 2011 income tax forms individual You should ask your employee to show you his or her social security card. 2011 income tax forms individual The employee may show the card if it is available. 2011 income tax forms individual You may, but are not required to, photocopy the card if the employee provides it. 2011 income tax forms individual   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. 2011 income tax forms individual An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. 2011 income tax forms individual    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. 2011 income tax forms individual    You also can download Form SS-5 from the Social Security Administration website at  www. 2011 income tax forms individual socialsecurity. 2011 income tax forms individual gov/online/ss-5. 2011 income tax forms individual pdf. 2011 income tax forms individual How long to keep records. 2011 income tax forms individual   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. 2011 income tax forms individual Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. 2011 income tax forms individual To qualify, you must pay these expenses so you can work or look for work. 2011 income tax forms individual If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. 2011 income tax forms individual For information about the credit, see Publication 503, Child and Dependent Care Expenses. 2011 income tax forms individual How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. 2011 income tax forms individual Schedule H attached to another form. 2011 income tax forms individual    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. 2011 income tax forms individual S. 2011 income tax forms individual Individual Income Tax Return, and attach a corrected Schedule H. 2011 income tax forms individual If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. 2011 income tax forms individual If you discover an error on a Schedule H that you previously filed with Form 1041, U. 2011 income tax forms individual S. 2011 income tax forms individual Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. 2011 income tax forms individual You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2011 income tax forms individual Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 2011 income tax forms individual In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. 2011 income tax forms individual Schedule H filed by itself. 2011 income tax forms individual   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. 2011 income tax forms individual You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2011 income tax forms individual Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 2011 income tax forms individual In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. 2011 income tax forms individual If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. 2011 income tax forms individual (See Overpayment of tax, later. 2011 income tax forms individual ) When to file. 2011 income tax forms individual   File a corrected Schedule H when you discover an error on a previously filed Schedule H. 2011 income tax forms individual If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. 2011 income tax forms individual If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). 2011 income tax forms individual Underpayment of tax. 2011 income tax forms individual   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. 2011 income tax forms individual Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. 2011 income tax forms individual However, underreported FUTA taxes will be subject to interest. 2011 income tax forms individual Overpayment of tax. 2011 income tax forms individual    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. 2011 income tax forms individual However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. 2011 income tax forms individual Adjust the overpayment. 2011 income tax forms individual   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. 2011 income tax forms individual If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). 2011 income tax forms individual If you adjust your return, you will not receive interest on your overpayment. 2011 income tax forms individual If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. 2011 income tax forms individual You may not adjust your return to correct overpayments of FUTA tax. 2011 income tax forms individual Claim for refund process. 2011 income tax forms individual   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. 2011 income tax forms individual If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). 2011 income tax forms individual You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. 2011 income tax forms individual Required repayment or consent. 2011 income tax forms individual   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. 2011 income tax forms individual You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. 2011 income tax forms individual You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. 2011 income tax forms individual Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. 2011 income tax forms individual Filing required Forms W-2 or Forms W-2c. 2011 income tax forms individual   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. 2011 income tax forms individual Additional Medicare Tax. 2011 income tax forms individual   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. 2011 income tax forms individual An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. 2011 income tax forms individual For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. 2011 income tax forms individual   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. 2011 income tax forms individual Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. 2011 income tax forms individual Additional information. 2011 income tax forms individual   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). 2011 income tax forms individual Also, visit IRS. 2011 income tax forms individual gov. 2011 income tax forms individual How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 income tax forms individual Free help with your tax return. 2011 income tax forms individual   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 income tax forms individual The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 income tax forms individual The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 income tax forms individual Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 income tax forms individual In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 income tax forms individual To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 income tax forms individual gov, download the IRS2Go app, or call 1-800-906-9887. 2011 income tax forms individual   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 income tax forms individual To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 income tax forms individual aarp. 2011 income tax forms individual org/money/taxaide or call 1-888-227-7669. 2011 income tax forms individual For more information on these programs, go to IRS. 2011 income tax forms individual gov and enter “VITA” in the search box. 2011 income tax forms individual Internet. 2011 income tax forms individual    IRS. 2011 income tax forms individual gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 income tax forms individual Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 income tax forms individual Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 income tax forms individual Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 income tax forms individual gov or download the IRS2Go app and select the Refund Status option. 2011 income tax forms individual The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 income tax forms individual Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 income tax forms individual You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 income tax forms individual The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 income tax forms individual Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 income tax forms individual No need to wait on the phone or stand in line. 2011 income tax forms individual The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 income tax forms individual When you reach the response screen, you can print the entire interview and the final response for your records. 2011 income tax forms individual New subject areas are added on a regular basis. 2011 income tax forms individual  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 income tax forms individual gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 income tax forms individual You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 income tax forms individual The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 income tax forms individual When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 income tax forms individual Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 income tax forms individual You can also ask the IRS to mail a return or an account transcript to you. 2011 income tax forms individual Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 income tax forms individual gov or by calling 1-800-908-9946. 2011 income tax forms individual Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 income tax forms individual Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 income tax forms individual Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 income tax forms individual If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 income tax forms individual Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 income tax forms individual gov and enter Where's My Amended Return? in the search box. 2011 income tax forms individual You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 income tax forms individual It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 income tax forms individual Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 income tax forms individual gov. 2011 income tax forms individual Select the Payment tab on the front page of IRS. 2011 income tax forms individual gov for more information. 2011 income tax forms individual Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 income tax forms individual Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 income tax forms individual gov. 2011 income tax forms individual Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 income tax forms individual Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 income tax forms individual gov. 2011 income tax forms individual Request an Electronic Filing PIN by going to IRS. 2011 income tax forms individual gov and entering Electronic Filing PIN in the search box. 2011 income tax forms individual Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 income tax forms individual Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 income tax forms individual gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 income tax forms individual An employee can answer questions about your tax account or help you set up a payment plan. 2011 income tax forms individual Before you visit, check the Office Locator on IRS. 2011 income tax forms individual gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 income tax forms individual If you have a special need, such as a disability, you can request an appointment. 2011 income tax forms individual Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 income tax forms individual Apply for an Employer Identification Number (EIN). 2011 income tax forms individual Go to IRS. 2011 income tax forms individual gov and enter Apply for an EIN in the search box. 2011 income tax forms individual Read the Internal Revenue Code, regulations, or other official guidance. 2011 income tax forms individual Read Internal Revenue Bulletins. 2011 income tax forms individual Sign up to receive local and national tax news and more by email. 2011 income tax forms individual Just click on “subscriptions” above the search box on IRS. 2011 income tax forms individual gov and choose from a variety of options. 2011 income tax forms individual Phone. 2011 income tax forms individual    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 income tax forms individual Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 income tax forms individual Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 income tax forms individual gov, or download the IRS2Go app. 2011 income tax forms individual Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 income tax forms individual The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 income tax forms individual Most VITA and TCE sites offer free electronic filing. 2011 income tax forms individual Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 income tax forms individual Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 income tax forms individual Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 income tax forms individual If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 income tax forms individual The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 income tax forms individual Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 income tax forms individual Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 income tax forms individual The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 income tax forms individual Note, the above information is for our automated hotline. 2011 income tax forms individual Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 income tax forms individual Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 income tax forms individual You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 income tax forms individual It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 income tax forms individual Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 income tax forms individual You should receive your order within 10 business days. 2011 income tax forms individual Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 income tax forms individual If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 income tax forms individual Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 income tax forms individual The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 income tax forms individual These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 income tax forms individual Walk-in. 2011 income tax forms individual   You can find a selection of forms, publications and services — in-person. 2011 income tax forms individual Products. 2011 income tax forms individual You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 income tax forms individual Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 income tax forms individual Services. 2011 income tax forms individual You can walk in to your local TAC for face-to-face tax help. 2011 income tax forms individual An employee can answer questions about your tax account or help you set up a payment plan. 2011 income tax forms individual Before visiting, use the Office Locator tool on IRS. 2011 income tax forms individual gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 income tax forms individual Mail. 2011 income tax forms individual   You can send your order for forms, instructions, and publications to the address below. 2011 income tax forms individual You should receive a response within 10 business days after your request is received. 2011 income tax forms individual Internal Revenue Service 1201 N. 2011 income tax forms individual Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2011 income tax forms individual The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 income tax forms individual Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 income tax forms individual   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 income tax forms individual We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 income tax forms individual You face (or your business is facing) an immediate threat of adverse action. 2011 income tax forms individual You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 income tax forms individual   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 income tax forms individual Here's why we can help: TAS is an independent organization within the IRS. 2011 income tax forms individual Our advocates know how to work with the IRS. 2011 income tax forms individual Our services are free and tailored to meet your needs. 2011 income tax forms individual We have offices in every state, the District of Columbia, and Puerto Rico. 2011 income tax forms individual   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2011 income tax forms individual   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 income tax forms individual If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 income tax forms individual Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2011 income tax forms individual Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 income tax forms individual Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 income tax forms individual Sample W-2 Form This image is too large to be displayed in the current screen. 2011 income tax forms individual Please click the link to view the image. 2011 income tax forms individual Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
Español

Primary and Secondary Education

Find government information on primary and secondary education, including bullying, education reform, financial aid, libraries, school enrollment data, and more.

The 2011 Income Tax Forms Individual

2011 income tax forms individual 33. 2011 income tax forms individual   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). 2011 income tax forms individual This chapter explains the following. 2011 income tax forms individual Who qualifies for the credit for the elderly or the disabled. 2011 income tax forms individual How to claim the credit. 2011 income tax forms individual You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. 2011 income tax forms individual Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 2011 income tax forms individual You are a qualified individual. 2011 income tax forms individual Your income is not more than certain limits. 2011 income tax forms individual You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. 2011 income tax forms individual Use Figure 33-A first to see if you are a qualified individual. 2011 income tax forms individual If you are, go to Table 33-1 to make sure your income is not too high to take the credit. 2011 income tax forms individual You can take the credit only if you file Form 1040 or Form 1040A. 2011 income tax forms individual You cannot take the credit if you file Form 1040EZ. 2011 income tax forms individual Qualified Individual You are a qualified individual for this credit if you are a U. 2011 income tax forms individual S. 2011 income tax forms individual citizen or resident alien, and either of the following applies. 2011 income tax forms individual You were age 65 or older at the end of 2013. 2011 income tax forms individual You were under age 65 at the end of 2013 and all three of the following statements are true. 2011 income tax forms individual You retired on permanent and total disability (explained later). 2011 income tax forms individual You received taxable disability income for 2013. 2011 income tax forms individual On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 2011 income tax forms individual Age 65. 2011 income tax forms individual   You are considered to be age 65 on the day before your 65th birthday. 2011 income tax forms individual Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 2011 income tax forms individual U. 2011 income tax forms individual S. 2011 income tax forms individual Citizen or Resident Alien You must be a U. 2011 income tax forms individual S. 2011 income tax forms individual citizen or resident alien (or be treated as a resident alien) to take the credit. 2011 income tax forms individual Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 2011 income tax forms individual Exceptions. 2011 income tax forms individual   You may be able to take the credit if you are a nonresident alien who is married to a U. 2011 income tax forms individual S. 2011 income tax forms individual citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 2011 income tax forms individual S. 2011 income tax forms individual resident alien. 2011 income tax forms individual If you make that choice, both you and your spouse are taxed on your worldwide incomes. 2011 income tax forms individual If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 2011 income tax forms individual S. 2011 income tax forms individual citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 2011 income tax forms individual S. 2011 income tax forms individual resident alien for the entire year. 2011 income tax forms individual In that case, you may be allowed to take the credit. 2011 income tax forms individual For information on these choices, see chapter 1 of Publication 519, U. 2011 income tax forms individual S. 2011 income tax forms individual Tax Guide for Aliens. 2011 income tax forms individual Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 2011 income tax forms individual However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 2011 income tax forms individual Head of household. 2011 income tax forms individual   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. 2011 income tax forms individual See Head of Household in chapter 2 for the tests you must meet. 2011 income tax forms individual Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). 2011 income tax forms individual You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. 2011 income tax forms individual Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 2011 income tax forms individual If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 2011 income tax forms individual Permanent and total disability. 2011 income tax forms individual    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 2011 income tax forms individual A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 2011 income tax forms individual See Physician's statement , later. 2011 income tax forms individual Substantial gainful activity. 2011 income tax forms individual   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 2011 income tax forms individual Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 2011 income tax forms individual   Substantial gainful activity is not work you do to take care of yourself or your home. 2011 income tax forms individual It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 2011 income tax forms individual However, doing this kind of work may show that you are able to engage in substantial gainful activity. 2011 income tax forms individual    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 2011 income tax forms individual Sheltered employment. 2011 income tax forms individual   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 2011 income tax forms individual These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 2011 income tax forms individual   Compared to commercial employment, pay is lower for sheltered employment. 2011 income tax forms individual Therefore, one usually does not look for sheltered employment if he or she can get other employment. 2011 income tax forms individual The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 2011 income tax forms individual Physician's statement. 2011 income tax forms individual   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 2011 income tax forms individual You can use the statement in the Instructions for Schedule R. 2011 income tax forms individual    Figure 33-A. 2011 income tax forms individual Are You a Qualified Individual? This image is too large to be displayed in the current screen. 2011 income tax forms individual Please click the link to view the image. 2011 income tax forms individual Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 2011 income tax forms individual Veterans. 2011 income tax forms individual   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 2011 income tax forms individual VA Form 21-0172 must be signed by a person authorized by the VA to do so. 2011 income tax forms individual You can get this form from your local VA regional office. 2011 income tax forms individual Physician's statement obtained in earlier year. 2011 income tax forms individual   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 2011 income tax forms individual For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 2011 income tax forms individual If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 2011 income tax forms individual   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. 2011 income tax forms individual Table 33-1. 2011 income tax forms individual Income Limits IF your filing status is . 2011 income tax forms individual . 2011 income tax forms individual . 2011 income tax forms individual THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. 2011 income tax forms individual . 2011 income tax forms individual . 2011 income tax forms individual   Your adjusted gross income (AGI)* is equal to or more than. 2011 income tax forms individual . 2011 income tax forms individual . 2011 income tax forms individual     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 2011 income tax forms individual . 2011 income tax forms individual . 2011 income tax forms individual   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. 2011 income tax forms individual Disability income. 2011 income tax forms individual   If you are under age 65, you must also have taxable disability income to qualify for the credit. 2011 income tax forms individual Disability income must meet both of the following requirements. 2011 income tax forms individual It must be paid under your employer's accident or health plan or pension plan. 2011 income tax forms individual It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. 2011 income tax forms individual Payments that are not disability income. 2011 income tax forms individual   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 2011 income tax forms individual Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 2011 income tax forms individual   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 2011 income tax forms individual Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 2011 income tax forms individual Income Limits To determine if you can claim the credit, you must consider two income limits. 2011 income tax forms individual The first limit is the amount of your adjusted gross income (AGI). 2011 income tax forms individual The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 2011 income tax forms individual The limits are shown in Table 33-1. 2011 income tax forms individual If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. 2011 income tax forms individual See How to Claim the Credit , later. 2011 income tax forms individual If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. 2011 income tax forms individual How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. 2011 income tax forms individual Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). 2011 income tax forms individual If you want the IRS to figure your tax, see chapter 30. 2011 income tax forms individual Form 1040. 2011 income tax forms individual   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. 2011 income tax forms individual Form 1040A. 2011 income tax forms individual   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. 2011 income tax forms individual Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. 2011 income tax forms individual Next, fill out Schedule R, Part III. 2011 income tax forms individual If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. 2011 income tax forms individual If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. 2011 income tax forms individual For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. 2011 income tax forms individual Limit on credit. 2011 income tax forms individual   The amount of the credit you can claim is generally limited to the amount of your tax. 2011 income tax forms individual Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 2011 income tax forms individual Prev  Up  Next   Home   More Online Publications