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2011 Tax File

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2011 Tax File

2011 tax file 34. 2011 tax file   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. 2011 tax file El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. 2011 tax file Este capítulo le explica lo siguiente: Quién es un hijo calificado. 2011 tax file La cantidad del crédito. 2011 tax file Cómo se puede reclamar el crédito. 2011 tax file El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. 2011 tax file Si no está sujeto al pago de impuestos. 2011 tax file   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. 2011 tax file Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. 2011 tax file Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). 2011 tax file Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. 2011 tax file Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. 2011 tax file Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. 2011 tax file Ejemplo 1. 2011 tax file Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. 2011 tax file Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. 2011 tax file Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. 2011 tax file Ejemplo 2. 2011 tax file Su hija cumplió 8 años en el año 2013. 2011 tax file Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. 2011 tax file Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. 2011 tax file Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). 2011 tax file   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). 2011 tax file   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. 2011 tax file Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. 2011 tax file Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. 2011 tax file S. 2011 tax file Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. 2011 tax file Hijo adoptivo. 2011 tax file   A un hijo adoptivo siempre se le trata como si fuera su hijo. 2011 tax file Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. 2011 tax file   Si usted es ciudadano o nacional de los EE. 2011 tax file UU. 2011 tax file y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. 2011 tax file Excepciones al tiempo vivido con usted. 2011 tax file   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. 2011 tax file Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. 2011 tax file   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. 2011 tax file Para detalles, vea Requisito de Residencia , en el capítulo 3. 2011 tax file Hijo calificado de más de una persona. 2011 tax file   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. 2011 tax file Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. 2011 tax file Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. 2011 tax file Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. 2011 tax file Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. 2011 tax file Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. 2011 tax file Vea Crédito Tributario Adicional por Hijos , más adelante. 2011 tax file Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. 2011 tax file Casados que presentan una declaración conjunta: $110,000. 2011 tax file Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. 2011 tax file Casados que presentan la declaración por separado: $55,000. 2011 tax file Ingresos brutos ajustados modificados. 2011 tax file   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. 2011 tax file En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. 2011 tax file ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. 2011 tax file Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. 2011 tax file Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. 2011 tax file Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. 2011 tax file   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. 2011 tax file Ingreso bruto ajustado. 2011 tax file   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. 2011 tax file Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. 2011 tax file No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. 2011 tax file Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. 2011 tax file Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. 2011 tax file Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. 2011 tax file Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. 2011 tax file Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. 2011 tax file Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. 2011 tax file El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. 2011 tax file Cómo se reclama el crédito tributario adicional por hijos. 2011 tax file   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. 2011 tax file Vea anteriormente el tema titulado Cómo Reclamar el Crédito . 2011 tax file Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. 2011 tax file Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. 2011 tax file Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. 2011 tax file La Parte I es independiente de las Partes II a la IV. 2011 tax file Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. 2011 tax file Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). 2011 tax file Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. 2011 tax file Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. 2011 tax file Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. 2011 tax file Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. 2011 tax file Prev  Up  Next   Home   More Online Publications
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The 2011 Tax File

2011 tax file Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. 2011 tax file irs. 2011 tax file gov/pub80. 2011 tax file What's New Social security and Medicare tax for 2014. 2011 tax file  The social security tax rate is 6. 2011 tax file 2% each for the employee and employer, unchanged from 2013. 2011 tax file The social security wage base limit is $117,000. 2011 tax file The Medicare tax rate is 1. 2011 tax file 45% each for the employee and employer, unchanged from 2013. 2011 tax file There is no wage base limit for Medicare tax. 2011 tax file Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 2011 tax file Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 2011 tax file Change of responsible party. 2011 tax file . 2011 tax file  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 2011 tax file Form 8822-B must be filed within 60 days of the change. 2011 tax file If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 2011 tax file For a definition of “responsible party”, see the Form 8822-B instructions. 2011 tax file Same-sex marriage. 2011 tax file  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2011 tax file For more information, see Revenue Ruling 2013-17, 2013-38 I. 2011 tax file R. 2011 tax file B. 2011 tax file 201, available at www. 2011 tax file irs. 2011 tax file gov/irb/2013-38_IRB/ar07. 2011 tax file html. 2011 tax file Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2011 tax file Notice 2013-61, 2013-44 I. 2011 tax file R. 2011 tax file B. 2011 tax file 432, is available at www. 2011 tax file irs. 2011 tax file gov/irb/2013-44_IRB/ar10. 2011 tax file html. 2011 tax file Reminders Additional Medicare Tax withholding. 2011 tax file  In addition to withholding Medicare tax at 1. 2011 tax file 45%, you must withhold a 0. 2011 tax file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 tax file 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 tax file Additional Medicare Tax is only imposed on the employee. 2011 tax file There is no employer share of Additional Medicare Tax. 2011 tax file 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 tax file For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. 2011 tax file For more information on Additional Medicare Tax, visit IRS. 2011 tax file gov and enter “Additional Medicare Tax” in the search box. 2011 tax file Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2011 tax file  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 2011 tax file Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2011 tax file For more information, visit IRS. 2011 tax file gov and enter “work opportunity tax credit” in the search box. 2011 tax file Outsourcing payroll duties. 2011 tax file  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2011 tax file The employer remains responsible if the third party fails to perform any required action. 2011 tax file If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2011 tax file gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2011 tax file Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). 2011 tax file  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). 2011 tax file For more information, see Announcement 2012-43, 2012-51 I. 2011 tax file R. 2011 tax file B. 2011 tax file 723, available at www. 2011 tax file irs. 2011 tax file gov/irb/2012-51_IRB/ar15. 2011 tax file html. 2011 tax file CNMI government employees now subject to social security and Medicare taxes. 2011 tax file  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. 2011 tax file COBRA premium assistance credit. 2011 tax file  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. 2011 tax file See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. 2011 tax file You can get Publication 15 (Circular E) at IRS. 2011 tax file gov. 2011 tax file You must receive written notice from the IRS to file Form 944. 2011 tax file  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. 2011 tax file You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. 2011 tax file For more information on requesting to file Form 944 visit IRS. 2011 tax file gov and enter “file employment taxes annually” in the search box. 2011 tax file Federal employers in the CNMI. 2011 tax file  The U. 2011 tax file S. 2011 tax file Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. 2011 tax file Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. 2011 tax file Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. 2011 tax file For questions, contact the CNMI Division of Revenue and Taxation. 2011 tax file Change of address. 2011 tax file  Use Form 8822-B to notify the IRS of an address change. 2011 tax file Do not mail Form 8822-B with your employment tax return. 2011 tax file Federal tax deposits must be made by electronic funds transfer. 2011 tax file  You must use electronic funds transfer to make all federal tax deposits. 2011 tax file Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2011 tax file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2011 tax file Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 tax file EFTPS is a free service provided by the Department of Treasury. 2011 tax file Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 tax file For more information on making federal tax deposits, see How To Deposit in section 8. 2011 tax file For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. 2011 tax file eftps. 2011 tax file gov or call 1-800-555-4477 (U. 2011 tax file S. 2011 tax file Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). 2011 tax file Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2011 tax file Electronic filing and payment. 2011 tax file  Using electronic options can make filing a return and paying your federal tax easier. 2011 tax file Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. 2011 tax file You can use IRS e-file to file certain returns. 2011 tax file If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. 2011 tax file Do not use EFW to pay taxes that are required to be deposited. 2011 tax file Visit the IRS website at www. 2011 tax file irs. 2011 tax file gov/efile for more information on filing electronically. 2011 tax file For more information on paying your taxes using EFW, visit the IRS website at www. 2011 tax file irs. 2011 tax file gov/e-pay. 2011 tax file A fee may be charged to file electronically. 2011 tax file For EFTPS, visit www. 2011 tax file eftps. 2011 tax file gov or call EFTPS Customer Service at 1-800-555-4477 (U. 2011 tax file S. 2011 tax file Virgin Islands only) or 303-967-5916 (toll call). 2011 tax file For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. 2011 tax file socialsecurity. 2011 tax file gov/employer. 2011 tax file If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2011 tax file If a valid EIN is not provided, the return or payment will not be processed. 2011 tax file This may result in penalties and delays in processing your return or payment. 2011 tax file Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2011 tax file  Employers in American Samoa, the CNMI, Guam, and the U. 2011 tax file S. 2011 tax file Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. 2011 tax file Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2011 tax file For more information, visit Social Security Administration's SSA website at www. 2011 tax file ssa. 2011 tax file gov/bso/bsowelcome. 2011 tax file htm. 2011 tax file Credit or debit card payments. 2011 tax file  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 2011 tax file irs. 2011 tax file gov/e-pay. 2011 tax file However, do not use credit or debit cards to make federal tax deposits. 2011 tax file Hiring new employees. 2011 tax file  Record the number and name from each new employee's social security card. 2011 tax file An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. 2011 tax file See section 3. 2011 tax file Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. 2011 tax file  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. 2011 tax file For more information, see the Instructions for Schedule D (Form 941). 2011 tax file Apply for an employer identification number (EIN) online. 2011 tax file  You can apply for an EIN online by visiting IRS. 2011 tax file gov and clicking on the Apply for an EIN Online link under Tools. 2011 tax file Dishonored payments. 2011 tax file  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2011 tax file The penalty is $25 or 2% of the payment, whichever is more. 2011 tax file However, the penalty on dishonored payments of $24. 2011 tax file 99 or less is an amount equal to the payment. 2011 tax file For example, a dishonored payment of $18 is charged a penalty of $18. 2011 tax file Private delivery services. 2011 tax file  You can use certain private delivery services designated by the IRS to send tax returns or payments. 2011 tax file The list includes only the following: DHL Express (DHL): DHL Same Day Service. 2011 tax file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2011 tax file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2011 tax file M. 2011 tax file , UPS Worldwide Express Plus, and UPS Worldwide Express. 2011 tax file For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2011 tax file gov and enter “private delivery service” in the search box. 2011 tax file Your private delivery service can tell you how to get written proof of the mailing date. 2011 tax file Private delivery services cannot deliver items to P. 2011 tax file O. 2011 tax file boxes. 2011 tax file You must use the U. 2011 tax file S. 2011 tax file Postal Service to mail any item to an IRS P. 2011 tax file O. 2011 tax file box address. 2011 tax file Recordkeeping. 2011 tax file  Keep all records of employment taxes for 4 years. 2011 tax file These should be available for IRS review. 2011 tax file There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. 2011 tax file Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. 2011 tax file See Farm Crew Leaders in section 2. 2011 tax file Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2011 tax file  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2011 tax file Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 2011 tax file See Regulations sections 1. 2011 tax file 1361-4(a)(7) and 301. 2011 tax file 7701-2(c)(2)(iv). 2011 tax file Photographs of missing children. 2011 tax file  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2011 tax file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 tax file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 tax file Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2011 tax file A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 2011 tax file However, a statewide legal holiday does not delay the due date of federal tax deposits. 2011 tax file See Deposits on Business Days Only in section 8. 2011 tax file For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2011 tax file S. 2011 tax file Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2011 tax file See Private delivery services under Reminders. 2011 tax file The following are important dates and responsibilities. 2011 tax file Also see Publication 509, Tax Calendars. 2011 tax file By January 31. 2011 tax file   Furnish wage and tax statements to employees. 2011 tax file Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. 2011 tax file See section 10 for more information. 2011 tax file File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. 2011 tax file If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2011 tax file U. 2011 tax file S. 2011 tax file Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2011 tax file Pay or deposit (if more than $500) any balance of the tax due. 2011 tax file If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2011 tax file File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. 2011 tax file If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2011 tax file By February 28. 2011 tax file  File paper wage and tax statements with the Social Security Administration (SSA). 2011 tax file File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). 2011 tax file For electronically filed returns, see By March 31 next. 2011 tax file By March 31. 2011 tax file  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. 2011 tax file Visit the SSA's Reporting Instructions & Information webpage at www. 2011 tax file socialsecurity. 2011 tax file gov/employer for more information. 2011 tax file By April 30, July 31, October 31, and January 31. 2011 tax file  File Form 941-SS with the IRS. 2011 tax file If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2011 tax file Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. 2011 tax file Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. 2011 tax file If $500 or less, carry it over to the next quarter. 2011 tax file See section 11 for more information. 2011 tax file Prev  Up  Next   Home   More Online Publications