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2012 Income Tax Booklet

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2012 Income Tax Booklet

2012 income tax booklet Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2012 income tax booklet Tax questions. 2012 income tax booklet Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. 2012 income tax booklet irs. 2012 income tax booklet gov/pub516. 2012 income tax booklet What's New U. 2012 income tax booklet S. 2012 income tax booklet tax treaties and foreign tax laws. 2012 income tax booklet  This publication has been expanded to cover U. 2012 income tax booklet S. 2012 income tax booklet tax treaties and compliance with foreign tax laws. 2012 income tax booklet Reminders Combat zone participants. 2012 income tax booklet  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. 2012 income tax booklet S. 2012 income tax booklet Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. 2012 income tax booklet For details, see Publication 3, Armed Forces' Tax Guide. 2012 income tax booklet Death due to terrorist or military action. 2012 income tax booklet  U. 2012 income tax booklet S. 2012 income tax booklet income taxes are forgiven for a U. 2012 income tax booklet S. 2012 income tax booklet Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. 2012 income tax booklet S. 2012 income tax booklet Government. 2012 income tax booklet The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. 2012 income tax booklet The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. 2012 income tax booklet If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. 2012 income tax booklet For additional details, see Publication 559, Survivors, Executors, and Administrators. 2012 income tax booklet Form 8938. 2012 income tax booklet  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. 2012 income tax booklet See Foreign Bank Accounts, later. 2012 income tax booklet Introduction If you are a U. 2012 income tax booklet S. 2012 income tax booklet citizen working for the U. 2012 income tax booklet S. 2012 income tax booklet Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. 2012 income tax booklet You are taxed on your worldwide income, even though you live and work abroad. 2012 income tax booklet However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. 2012 income tax booklet This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. 2012 income tax booklet U. 2012 income tax booklet S. 2012 income tax booklet possessions. 2012 income tax booklet   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. 2012 income tax booklet That information is in Publication 570, Tax Guide for Individuals With Income From U. 2012 income tax booklet S. 2012 income tax booklet Possessions. 2012 income tax booklet Comments and suggestions. 2012 income tax booklet   We welcome your comments about this publication and your suggestions for future editions. 2012 income tax booklet   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2012 income tax booklet NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 income tax booklet Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 income tax booklet   You can email us at taxforms@irs. 2012 income tax booklet gov. 2012 income tax booklet Please put “Publications Comment” on the subject line. 2012 income tax booklet You can also send us comments from www. 2012 income tax booklet irs. 2012 income tax booklet gov/formspubs/. 2012 income tax booklet Select “Comment on Tax Forms and Publications” under “Information about. 2012 income tax booklet ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 income tax booklet Ordering forms and publications. 2012 income tax booklet   Visit www. 2012 income tax booklet irs. 2012 income tax booklet gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2012 income tax booklet Internal Revenue Service 1201 N. 2012 income tax booklet Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 income tax booklet   If you have a tax question, check the information available on IRS. 2012 income tax booklet gov or call 1-800-829-1040. 2012 income tax booklet We cannot answer tax questions sent to either of the above addresses. 2012 income tax booklet Useful Items - You may want to see: Publication 54 Tax Guide for U. 2012 income tax booklet S. 2012 income tax booklet Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. 2012 income tax booklet S. 2012 income tax booklet Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. 2012 income tax booklet S. 2012 income tax booklet Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. 2012 income tax booklet 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. 2012 income tax booklet Prev  Up  Next   Home   More Online Publications
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More Taxpayers Filing from Home Computers in 2014, Many Taxpayers Eligible to Use Free File

IR-2014-28, March 13, 2014

WASHINGTON — More than 27 million taxpayers have filed their tax returns from home computers so far this year, an increase of almost 6 percent compared to last year.

These 27 million taxpayers used a variety of software products to prepare and e-file their own returns. However, the IRS reminds people that they can prepare and e-file their federal tax returns online for free through Free File at IRS.gov. Free File has an option for almost everyone, either through brand-name software or online fillable forms.

The Free File program is a public-private partnership between the IRS and the Free File Alliance, LLC. The Alliance is a consortium of 14 leading tax software providers who make their products available exclusively at IRS.gov. All Free File members meet security requirements and use the latest in encryption technology to protect taxpayer information.

Seventy percent of taxpayers are eligible for easy-to-use Free File software because their income was $58,000 or less in 2013. People who made more than $58,000 and who are comfortable preparing their own returns can use Free File Fillable Forms, the electronic version of IRS paper forms.

Each Free File software provider sets its own criteria for eligibility, generally based on income, age, state residency or military service. However, taxpayers can quickly find a match by using the “help me find Free File software” tool. Or, taxpayers can review all providers and their offers. Some software providers also offer state tax software and display on their landing pages whether it is free or if there is a fee.   

Free File Fillable Forms is more basic, similar to completing a paper Form 1040. The program performs some math calculations and provides links to some IRS publications. It also can be filed electronically for free. However, it does not support any state tax returns.

The total number of individual income tax returns e-filed so far this year is 62.2 million. E-file includes both returns filed from home computers and returns e-filed by professional tax return preparers.  [The filing season statistics table follows.]

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/08/13 and 3/07/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

67,143,000

67,183,000

0.1

Total Processed

60,944,000

65,662,000

 7.7

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

61,488,000

62,213,000

1.2

Tax Professionals

35,585,000

34,816,000

-2.2

Self-prepared

25,903,000

27,397,000

5.8

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

197,651,780

181,196,235

-8.3

 

 

 

 

Total Refunds:

 

 

 

Number

53,447,000

55,434,000

3.7

Amount

$154.696

Billion

$164.586

Billion

6.4

Average refund

$2,894

$2,969

2.6

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

47,177,000

47,976,000

1.7

Amount

$142.861

Billion

$146.305

Billion

2.4

Average refund

$3,028

$3,050

0.7

 

Page Last Reviewed or Updated: 13-Mar-2014

The 2012 Income Tax Booklet

2012 income tax booklet 13. 2012 income tax booklet   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. 2012 income tax booklet Wage limit. 2012 income tax booklet Federal Income Tax WithholdingNew Form W-4 for 2014. 2012 income tax booklet Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. 2012 income tax booklet Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. 2012 income tax booklet  The employee tax rate for social security is 6. 2012 income tax booklet 2%. 2012 income tax booklet Previously, the employee tax rate for social security was 4. 2012 income tax booklet 2%. 2012 income tax booklet The employer tax rate for social security remains unchanged at 6. 2012 income tax booklet 2%. 2012 income tax booklet The social security wage base limit is $113,700. 2012 income tax booklet The Medicare tax rate is 1. 2012 income tax booklet 45% each for the employee and employer, unchanged from 2012. 2012 income tax booklet There is no wage base limit for Medicare tax. 2012 income tax booklet Additional Medicare Tax. 2012 income tax booklet  In addition to withholding Medicare tax at 1. 2012 income tax booklet 45%, you must withhold a 0. 2012 income tax booklet 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 income tax booklet 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. 2012 income tax booklet Additional Medicare Tax is only imposed on the employee. 2012 income tax booklet There is no employer share of Additional Medicare Tax. 2012 income tax booklet All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 2012 income tax booklet For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 2012 income tax booklet For more information on Additional Medicare Tax, visit IRS. 2012 income tax booklet gov and enter “Additional Medicare Tax” in the search box. 2012 income tax booklet Leave-based donation programs to aid victims of Hurricane Sandy. 2012 income tax booklet  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 2012 income tax booklet The donated leave will not be included in the income or wages of the employee. 2012 income tax booklet The employer may deduct the cash payments as business expenses or charitable contributions. 2012 income tax booklet For more information, see Notice 2012-69, 2012-51 I. 2012 income tax booklet R. 2012 income tax booklet B. 2012 income tax booklet 712, available at www. 2012 income tax booklet irs. 2012 income tax booklet gov/irb/2012-51_IRB/ar09. 2012 income tax booklet html. 2012 income tax booklet Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 2012 income tax booklet  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 2012 income tax booklet Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. 2012 income tax booklet 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. 2012 income tax booklet For more information, visit IRS. 2012 income tax booklet gov and enter “work opportunity credit” in the search box. 2012 income tax booklet What's New for 2014 Social security and Medicare tax for 2014. 2012 income tax booklet  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 2012 income tax booklet The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 2012 income tax booklet There is no limit on the amount of wages subject to Medicare tax. 2012 income tax booklet Reminders Additional employment tax information for farmers. 2012 income tax booklet  See Publication 51 (Circular A) for more detailed guidance on employment taxes. 2012 income tax booklet For the latest information about employment tax developments impacting farmers, go to www. 2012 income tax booklet irs. 2012 income tax booklet gov/pub51. 2012 income tax booklet Correcting a previously filed Form 943. 2012 income tax booklet  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. 2012 income tax booklet Form 943-X is filed separately from Form 943. 2012 income tax booklet For more information on correcting Form 943, see the Instructions for Form 943-X. 2012 income tax booklet Federal tax deposits must be made by electronic funds transfer. 2012 income tax booklet  You must use electronic funds transfer to make all federal tax deposits. 2012 income tax booklet Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2012 income tax booklet 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. 2012 income tax booklet Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 income tax booklet EFTPS is a free service provided by the Department of Treasury. 2012 income tax booklet Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 income tax booklet For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2012 income tax booklet To get more information about EFTPS or to enroll in EFTPS, visit www. 2012 income tax booklet eftps. 2012 income tax booklet gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2012 income tax booklet Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2012 income tax booklet Important Dates for 2014 You should take the action indicated by the dates listed. 2012 income tax booklet See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. 2012 income tax booklet Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. 2012 income tax booklet For these dates, see Publication 509, Tax Calendars (For use in 2014). 2012 income tax booklet Note. 2012 income tax booklet  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2012 income tax booklet A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. 2012 income tax booklet For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2012 income tax booklet S. 2012 income tax booklet Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. 2012 income tax booklet See Private delivery services in Publication 51 (Circular A). 2012 income tax booklet Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. 2012 income tax booklet Statewide holidays no longer apply. 2012 income tax booklet For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). 2012 income tax booklet Fiscal year taxpayers. 2012 income tax booklet  The due dates listed below apply whether you use a calendar or a fiscal year. 2012 income tax booklet By January 31. 2012 income tax booklet   File Form 943 with the IRS. 2012 income tax booklet If you deposited all Form 943 taxes when due, you have 10 additional days to file. 2012 income tax booklet Furnish each employee with a completed Form W-2, Wage and Tax Statement. 2012 income tax booklet Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 2012 income tax booklet File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2012 income tax booklet If you deposited all the FUTA tax when due, you have 10 additional days to file. 2012 income tax booklet File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. 2012 income tax booklet If you deposited all Form 945 taxes when due, you have 10 additional days to file. 2012 income tax booklet By February 15. 2012 income tax booklet  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. 2012 income tax booklet On February 16. 2012 income tax booklet  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 2012 income tax booklet Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 2012 income tax booklet If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 2012 income tax booklet If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 2012 income tax booklet By February 28. 2012 income tax booklet   File paper Forms 1099 and 1096. 2012 income tax booklet File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 2012 income tax booklet S. 2012 income tax booklet Information Returns, with the IRS. 2012 income tax booklet For electronically filed returns, see By March 31 below. 2012 income tax booklet File paper Forms W-2 and W-3. 2012 income tax booklet File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). 2012 income tax booklet For electronically filed returns, see By March 31 below. 2012 income tax booklet By March 31. 2012 income tax booklet   File electronic Forms W-2 and 1099. 2012 income tax booklet File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 2012 income tax booklet For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 2012 income tax booklet socialsecurity. 2012 income tax booklet gov/employer. 2012 income tax booklet For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. 2012 income tax booklet By April 30, July 31, October 31, and January 31. 2012 income tax booklet   Deposit FUTA taxes. 2012 income tax booklet Deposit FUTA tax due if it is more than $500. 2012 income tax booklet Before December 1. 2012 income tax booklet  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. 2012 income tax booklet Introduction You are generally required to withhold federal income tax from the wages of your employees. 2012 income tax booklet You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). 2012 income tax booklet You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 income tax booklet This chapter includes information about these taxes. 2012 income tax booklet You must also pay self-employment tax on your net earnings from farming. 2012 income tax booklet See chapter 12 for information on self-employment tax. 2012 income tax booklet Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. 2012 income tax booklet Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. 2012 income tax booklet Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. 2012 income tax booklet Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. 2012 income tax booklet Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. 2012 income tax booklet Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). 2012 income tax booklet Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). 2012 income tax booklet Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 2012 income tax booklet For more information, see Publication 51 (Circular A). 2012 income tax booklet Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. 2012 income tax booklet This is so even when you give the employee freedom of action. 2012 income tax booklet What matters is that you have the right to control the details of how the services are performed. 2012 income tax booklet You are responsible for withholding and paying employment taxes for your employees. 2012 income tax booklet You are also required to file employment tax returns. 2012 income tax booklet These requirements do not apply to amounts that you pay to independent contractors. 2012 income tax booklet See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 2012 income tax booklet If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. 2012 income tax booklet Special rules apply to crew leaders. 2012 income tax booklet See Crew Leaders , later. 2012 income tax booklet Employer identification number (EIN). 2012 income tax booklet   If you have employees, you must have an EIN. 2012 income tax booklet If you do not have an EIN, you may apply for one online. 2012 income tax booklet Go to IRS. 2012 income tax booklet gov and click on the Apply for an EIN Online link under Tools. 2012 income tax booklet You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 2012 income tax booklet The hours of operation for both numbers are Monday–Friday form 7:00 a. 2012 income tax booklet m. 2012 income tax booklet –7:00 p. 2012 income tax booklet m. 2012 income tax booklet local time (Alaska and Hawaii follow Pacific time). 2012 income tax booklet You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2012 income tax booklet Employee's social security number (SSN). 2012 income tax booklet   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). 2012 income tax booklet Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). 2012 income tax booklet It is also available from the SSA's website at www. 2012 income tax booklet socialsecurity. 2012 income tax booklet gov. 2012 income tax booklet   The employee must furnish evidence of age, identity, and U. 2012 income tax booklet S. 2012 income tax booklet citizenship or lawful immigration status permitting employment with the Form SS-5. 2012 income tax booklet An employee who is age 18 or older must appear in person with this evidence at an SSA office. 2012 income tax booklet Form I-9. 2012 income tax booklet    You must verify that each new employee is legally eligible to work in the United States. 2012 income tax booklet This includes completing the Form I-9, Employment Eligibility Verification. 2012 income tax booklet Form I-9 is available from the U. 2012 income tax booklet S. 2012 income tax booklet Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. 2012 income tax booklet Form I-9 is also available from the USCIS website at www. 2012 income tax booklet uscis. 2012 income tax booklet gov. 2012 income tax booklet You can also contact the USCIS at 1-800-375-5283 for more information. 2012 income tax booklet New hire reporting. 2012 income tax booklet   You are required to report any new employee to a designated state new hire registry. 2012 income tax booklet Many states accept a copy of Form W-4 with employer information added. 2012 income tax booklet Visit the Office of Child Support Enforcement website at www. 2012 income tax booklet acf. 2012 income tax booklet hhs. 2012 income tax booklet gov/programs/cse/newhire for more information. 2012 income tax booklet Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. 2012 income tax booklet However, certain exemptions may apply to wages paid to your child, spouse, or parent. 2012 income tax booklet Exemptions for your child. 2012 income tax booklet   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. 2012 income tax booklet However, see Nonexempt services of a child or spouse , later. 2012 income tax booklet Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. 2012 income tax booklet Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. 2012 income tax booklet Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. 2012 income tax booklet Exemptions for your spouse. 2012 income tax booklet   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. 2012 income tax booklet   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. 2012 income tax booklet Nonexempt services of a child or spouse. 2012 income tax booklet   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. 2012 income tax booklet A corporation, even if it is controlled by you. 2012 income tax booklet A partnership, even if you are a partner. 2012 income tax booklet This does not apply to wages paid to your child if each partner is a parent of the child. 2012 income tax booklet An estate or trust, even if it is the estate of a deceased parent. 2012 income tax booklet In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. 2012 income tax booklet Exemptions for your parent. 2012 income tax booklet   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. 2012 income tax booklet Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. 2012 income tax booklet You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. 2012 income tax booklet You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. 2012 income tax booklet   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. 2012 income tax booklet Qualified joint venture. 2012 income tax booklet   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. 2012 income tax booklet For more information about qualified joint ventures, see chapter 12. 2012 income tax booklet Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. 2012 income tax booklet Social security and Medicare taxes. 2012 income tax booklet   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. 2012 income tax booklet The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. 2012 income tax booklet The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. 2012 income tax booklet Federal income tax withholding. 2012 income tax booklet   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. 2012 income tax booklet Federal unemployment (FUTA) tax. 2012 income tax booklet   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. 2012 income tax booklet The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. 2012 income tax booklet Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. 2012 income tax booklet   The farmer is the employer of workers furnished by a crew leader in all other situations. 2012 income tax booklet In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. 2012 income tax booklet For example, some farmers employ individuals to recruit farmworkers exclusively for them. 2012 income tax booklet Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. 2012 income tax booklet The farmer is the employer in these cases. 2012 income tax booklet For information about common-law employees, see section 1 of Publication 15-A. 2012 income tax booklet For information about crew leaders, see the Department of Labor website at www. 2012 income tax booklet dol. 2012 income tax booklet gov/whd/regs/compliance/whdfs49. 2012 income tax booklet htm. 2012 income tax booklet Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. 2012 income tax booklet You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). 2012 income tax booklet The $150 test applies separately to each farmworker that you employ. 2012 income tax booklet If you employ a family of workers, each member is treated separately. 2012 income tax booklet Do not count wages paid by other employers. 2012 income tax booklet You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). 2012 income tax booklet If the $2,500 test for the group is not met, the $150 test for an employee still applies. 2012 income tax booklet Exceptions. 2012 income tax booklet   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. 2012 income tax booklet However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. 2012 income tax booklet   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. 2012 income tax booklet   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. 2012 income tax booklet Religious exemption. 2012 income tax booklet   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. 2012 income tax booklet This exemption is available only if both the employee and the employer are members of the group or division. 2012 income tax booklet   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2012 income tax booklet Cash wages. 2012 income tax booklet   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. 2012 income tax booklet Cash wages include checks, money orders, and any kind of money or cash. 2012 income tax booklet   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. 2012 income tax booklet Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. 2012 income tax booklet For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. 2012 income tax booklet socialsecurity. 2012 income tax booklet gov. 2012 income tax booklet Noncash wages. 2012 income tax booklet    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. 2012 income tax booklet Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. 2012 income tax booklet However, they are subject to these taxes if the substance of the transaction is a cash payment. 2012 income tax booklet For information on lodging provided as a condition of employment, see Publication 15-B. 2012 income tax booklet   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. 2012 income tax booklet Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). 2012 income tax booklet Tax rates and social security wage limit. 2012 income tax booklet   For 2013, the employer and the employee will pay the following taxes. 2012 income tax booklet The employer and employee each pay 6. 2012 income tax booklet 2% of cash wages for social security tax (old-age, survivors, and disability insurance). 2012 income tax booklet The employer and employee each pay 1. 2012 income tax booklet 45% of cash wages for Medicare tax (hospital insurance). 2012 income tax booklet The employee pays 0. 2012 income tax booklet 9% of cash wages in excess of $200,000 for Additional Medicare Tax. 2012 income tax booklet Wage limit. 2012 income tax booklet   The limit on wages subject to the social security tax for 2013 is $113,700. 2012 income tax booklet There is no limit on wages subject to the Medicare tax. 2012 income tax booklet All covered wages are subject to the Medicare tax. 2012 income tax booklet Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. 2012 income tax booklet Paying employee's share. 2012 income tax booklet   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. 2012 income tax booklet It is additional income to the employee. 2012 income tax booklet You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. 2012 income tax booklet Example. 2012 income tax booklet Jane operates a small family fruit farm. 2012 income tax booklet She employs day laborers in the picking season to enable her to timely get her crop to market. 2012 income tax booklet She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. 2012 income tax booklet When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). 2012 income tax booklet For 2013, Jane paid Mary $1,000 during the year. 2012 income tax booklet Susan enters $1,076. 2012 income tax booklet 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. 2012 income tax booklet 50 social security and Medicare taxes paid for Mary). 2012 income tax booklet She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. 2012 income tax booklet Additional Medicare Tax. 2012 income tax booklet   In addition to withholding Medicare tax at 1. 2012 income tax booklet 45%, you must withhold a 0. 2012 income tax booklet 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 income tax booklet 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. 2012 income tax booklet Additional Medicare Tax is only imposed on the employee. 2012 income tax booklet There is no employer share of Additional Medicare Tax. 2012 income tax booklet All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 2012 income tax booklet   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). 2012 income tax booklet For more information on Additional Medicare Tax, visit IRS. 2012 income tax booklet gov and enter “Additional Medicare Tax” in the search box. 2012 income tax booklet Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. 2012 income tax booklet Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. 2012 income tax booklet The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. 2012 income tax booklet Form W-4. 2012 income tax booklet   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. 2012 income tax booklet In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. 2012 income tax booklet An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. 2012 income tax booklet   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. 2012 income tax booklet   You should give each new employee a Form W-4 as soon as you hire the employee. 2012 income tax booklet For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. 2012 income tax booklet Have the employee complete and return the form to you before the first payday. 2012 income tax booklet If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. 2012 income tax booklet New Form W-4 for 2014. 2012 income tax booklet   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. 2012 income tax booklet Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. 2012 income tax booklet You cannot accept substitute Forms W-4 developed by employees. 2012 income tax booklet How to figure withholding. 2012 income tax booklet   You can use one of several methods to determine the amount to withhold. 2012 income tax booklet The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. 2012 income tax booklet Publication 51 (Circular A) also contains additional information about federal income tax withholding. 2012 income tax booklet Nonemployee compensation. 2012 income tax booklet   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. 2012 income tax booklet However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. 2012 income tax booklet For more information, see the Instructions for Form 1099-MISC. 2012 income tax booklet Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. 2012 income tax booklet However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. 2012 income tax booklet You meet the notification requirement by giving each employee any of the following. 2012 income tax booklet Form W-2, which contains EIC notification on the back of Copy B. 2012 income tax booklet A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. 2012 income tax booklet Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2012 income tax booklet Your own written statement with the exact wording of Notice 797. 2012 income tax booklet For more information, see Publication 51 (Circular A). 2012 income tax booklet Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. 2012 income tax booklet You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. 2012 income tax booklet If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. 2012 income tax booklet You must also pay the employer's share of social security and Medicare taxes. 2012 income tax booklet There is no employer share of Additional Medicare Tax. 2012 income tax booklet Form 943. 2012 income tax booklet   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. 2012 income tax booklet Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). 2012 income tax booklet Deposits. 2012 income tax booklet   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. 2012 income tax booklet However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. 2012 income tax booklet   For more information on deposit rules, see Publication 51 (Circular A). 2012 income tax booklet Electronic deposit requirement. 2012 income tax booklet   You must use electronic funds transfer to make all federal tax deposits. 2012 income tax booklet Generally, electronic funds transfers are made using EFTPS. 2012 income tax booklet 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. 2012 income tax booklet Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 income tax booklet EFTPS is a free service provided by the Department of Treasury. 2012 income tax booklet Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 income tax booklet   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2012 income tax booklet To get more information about EFTPS or to enroll in EFTPS, visit www. 2012 income tax booklet eftps. 2012 income tax booklet gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2012 income tax booklet Additional information about EFTPS is also available in Publication 966. 2012 income tax booklet Form W-2. 2012 income tax booklet   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. 2012 income tax booklet However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. 2012 income tax booklet The date the employee requests the form. 2012 income tax booklet The date you make your final payment of wages to the employee. 2012 income tax booklet Compensation paid to H-2A visa holders. 2012 income tax booklet   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. 2012 income tax booklet Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 2012 income tax booklet   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 2012 income tax booklet In this case, the worker must give the employer a completed Form W-4. 2012 income tax booklet Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 2012 income tax booklet   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2012 income tax booklet For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 2012 income tax booklet Trust fund recovery penalty. 2012 income tax booklet   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. 2012 income tax booklet A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. 2012 income tax booklet A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. 2012 income tax booklet   Willfully means voluntarily, consciously, and intentionally. 2012 income tax booklet Paying other expenses of the business instead of the taxes due is acting willfully. 2012 income tax booklet Consequences of treating an employee as an independent contractor. 2012 income tax booklet   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. 2012 income tax booklet See Publication 15-A for more information. 2012 income tax booklet Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. 2012 income tax booklet You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. 2012 income tax booklet You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. 2012 income tax booklet These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. 2012 income tax booklet See Family Employees , earlier. 2012 income tax booklet Alien farmworkers. 2012 income tax booklet   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. 2012 income tax booklet However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. 2012 income tax booklet Commodity wages. 2012 income tax booklet   Payments in kind for farm labor are not cash wages. 2012 income tax booklet Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. 2012 income tax booklet Tax rate and credit. 2012 income tax booklet   The gross FUTA tax rate is 6. 2012 income tax booklet 0% of the first $7,000 cash wages you pay to each employee during the year. 2012 income tax booklet However, you are given a credit of up to 5. 2012 income tax booklet 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. 2012 income tax booklet If your state tax rate (experience rate) is less than 5. 2012 income tax booklet 4%, you may still be allowed the full 5. 2012 income tax booklet 4% credit. 2012 income tax booklet   If you do not pay the state tax, you cannot take the credit. 2012 income tax booklet If you are exempt from state unemployment tax for any reason, the full 6. 2012 income tax booklet 0% rate applies. 2012 income tax booklet See the Instructions for Form 940 for additional information. 2012 income tax booklet More information. 2012 income tax booklet   For more information on FUTA tax, see Publication 51 (Circular A). 2012 income tax booklet Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. 2012 income tax booklet It must not be collected or deducted from the wages of your employees. 2012 income tax booklet Form 940. 2012 income tax booklet   Report FUTA tax on Form 940. 2012 income tax booklet The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). 2012 income tax booklet Deposits. 2012 income tax booklet   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. 2012 income tax booklet If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. 2012 income tax booklet You can add it to the tax for the next quarter. 2012 income tax booklet If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. 2012 income tax booklet If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. 2012 income tax booklet Electronic deposit requirement. 2012 income tax booklet   You must use electronic funds transfer to make all federal tax deposits. 2012 income tax booklet Generally, electronic funds transfers are made using EFTPS. 2012 income tax booklet 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. 2012 income tax booklet Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 income tax booklet EFTPS is a free service provided by the Department of Treasury. 2012 income tax booklet Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 income tax booklet   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2012 income tax booklet To get more information about EFTPS or to enroll in EFTPS, visit www. 2012 income tax booklet eftps. 2012 income tax booklet gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2012 income tax booklet Additional information about EFTPS is also available in Publication 966. 2012 income tax booklet Prev  Up  Next   Home   More Online Publications