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Amendment 1040x

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Amendment 1040x

Amendment 1040x 13. Amendment 1040x   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. Amendment 1040x Wage limit. Amendment 1040x Federal Income Tax WithholdingNew Form W-4 for 2014. Amendment 1040x Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Amendment 1040x Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Amendment 1040x  The employee tax rate for social security is 6. Amendment 1040x 2%. Amendment 1040x Previously, the employee tax rate for social security was 4. Amendment 1040x 2%. Amendment 1040x The employer tax rate for social security remains unchanged at 6. Amendment 1040x 2%. Amendment 1040x The social security wage base limit is $113,700. Amendment 1040x The Medicare tax rate is 1. Amendment 1040x 45% each for the employee and employer, unchanged from 2012. Amendment 1040x There is no wage base limit for Medicare tax. Amendment 1040x Additional Medicare Tax. Amendment 1040x  In addition to withholding Medicare tax at 1. Amendment 1040x 45%, you must withhold a 0. Amendment 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amendment 1040x 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. Amendment 1040x Additional Medicare Tax is only imposed on the employee. Amendment 1040x There is no employer share of Additional Medicare Tax. Amendment 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Amendment 1040x 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. Amendment 1040x For more information on Additional Medicare Tax, visit IRS. Amendment 1040x gov and enter “Additional Medicare Tax” in the search box. Amendment 1040x Leave-based donation programs to aid victims of Hurricane Sandy. Amendment 1040x  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. Amendment 1040x The donated leave will not be included in the income or wages of the employee. Amendment 1040x The employer may deduct the cash payments as business expenses or charitable contributions. Amendment 1040x For more information, see Notice 2012-69, 2012-51 I. Amendment 1040x R. Amendment 1040x B. Amendment 1040x 712, available at www. Amendment 1040x irs. Amendment 1040x gov/irb/2012-51_IRB/ar09. Amendment 1040x html. Amendment 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Amendment 1040x  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Amendment 1040x Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Amendment 1040x 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. Amendment 1040x For more information, visit IRS. Amendment 1040x gov and enter “work opportunity credit” in the search box. Amendment 1040x What's New for 2014 Social security and Medicare tax for 2014. Amendment 1040x  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). Amendment 1040x The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Amendment 1040x There is no limit on the amount of wages subject to Medicare tax. Amendment 1040x Reminders Additional employment tax information for farmers. Amendment 1040x  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Amendment 1040x For the latest information about employment tax developments impacting farmers, go to www. Amendment 1040x irs. Amendment 1040x gov/pub51. Amendment 1040x Correcting a previously filed Form 943. Amendment 1040x  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. Amendment 1040x Form 943-X is filed separately from Form 943. Amendment 1040x For more information on correcting Form 943, see the Instructions for Form 943-X. Amendment 1040x Federal tax deposits must be made by electronic funds transfer. Amendment 1040x  You must use electronic funds transfer to make all federal tax deposits. Amendment 1040x Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amendment 1040x 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. Amendment 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amendment 1040x EFTPS is a free service provided by the Department of Treasury. Amendment 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amendment 1040x For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Amendment 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Amendment 1040x eftps. Amendment 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amendment 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Amendment 1040x Important Dates for 2014 You should take the action indicated by the dates listed. Amendment 1040x See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Amendment 1040x Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Amendment 1040x For these dates, see Publication 509, Tax Calendars (For use in 2014). Amendment 1040x Note. Amendment 1040x  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. Amendment 1040x 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. Amendment 1040x 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. Amendment 1040x S. Amendment 1040x Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Amendment 1040x See Private delivery services in Publication 51 (Circular A). Amendment 1040x Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Amendment 1040x Statewide holidays no longer apply. Amendment 1040x For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Amendment 1040x Fiscal year taxpayers. Amendment 1040x  The due dates listed below apply whether you use a calendar or a fiscal year. Amendment 1040x By January 31. Amendment 1040x   File Form 943 with the IRS. Amendment 1040x If you deposited all Form 943 taxes when due, you have 10 additional days to file. Amendment 1040x Furnish each employee with a completed Form W-2, Wage and Tax Statement. Amendment 1040x Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Amendment 1040x File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Amendment 1040x If you deposited all the FUTA tax when due, you have 10 additional days to file. Amendment 1040x File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Amendment 1040x If you deposited all Form 945 taxes when due, you have 10 additional days to file. Amendment 1040x By February 15. Amendment 1040x  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. Amendment 1040x On February 16. Amendment 1040x  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Amendment 1040x 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. Amendment 1040x 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. Amendment 1040x 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. Amendment 1040x By February 28. Amendment 1040x   File paper Forms 1099 and 1096. Amendment 1040x File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Amendment 1040x S. Amendment 1040x Information Returns, with the IRS. Amendment 1040x For electronically filed returns, see By March 31 below. Amendment 1040x File paper Forms W-2 and W-3. Amendment 1040x 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). Amendment 1040x For electronically filed returns, see By March 31 below. Amendment 1040x By March 31. Amendment 1040x   File electronic Forms W-2 and 1099. Amendment 1040x File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Amendment 1040x 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. Amendment 1040x socialsecurity. Amendment 1040x gov/employer. Amendment 1040x 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. Amendment 1040x By April 30, July 31, October 31, and January 31. Amendment 1040x   Deposit FUTA taxes. Amendment 1040x Deposit FUTA tax due if it is more than $500. Amendment 1040x Before December 1. Amendment 1040x  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Amendment 1040x Introduction You are generally required to withhold federal income tax from the wages of your employees. Amendment 1040x 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). Amendment 1040x You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amendment 1040x This chapter includes information about these taxes. Amendment 1040x You must also pay self-employment tax on your net earnings from farming. Amendment 1040x See chapter 12 for information on self-employment tax. Amendment 1040x 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. Amendment 1040x 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. Amendment 1040x Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Amendment 1040x Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Amendment 1040x Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Amendment 1040x Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Amendment 1040x 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). Amendment 1040x Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Amendment 1040x For more information, see Publication 51 (Circular A). Amendment 1040x 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. Amendment 1040x This is so even when you give the employee freedom of action. Amendment 1040x What matters is that you have the right to control the details of how the services are performed. Amendment 1040x You are responsible for withholding and paying employment taxes for your employees. Amendment 1040x You are also required to file employment tax returns. Amendment 1040x These requirements do not apply to amounts that you pay to independent contractors. Amendment 1040x See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Amendment 1040x If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Amendment 1040x Special rules apply to crew leaders. Amendment 1040x See Crew Leaders , later. Amendment 1040x Employer identification number (EIN). Amendment 1040x   If you have employees, you must have an EIN. Amendment 1040x If you do not have an EIN, you may apply for one online. Amendment 1040x Go to IRS. Amendment 1040x gov and click on the Apply for an EIN Online link under Tools. Amendment 1040x 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). Amendment 1040x The hours of operation for both numbers are Monday–Friday form 7:00 a. Amendment 1040x m. Amendment 1040x –7:00 p. Amendment 1040x m. Amendment 1040x local time (Alaska and Hawaii follow Pacific time). Amendment 1040x You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Amendment 1040x Employee's social security number (SSN). Amendment 1040x   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). Amendment 1040x Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Amendment 1040x It is also available from the SSA's website at www. Amendment 1040x socialsecurity. Amendment 1040x gov. Amendment 1040x   The employee must furnish evidence of age, identity, and U. Amendment 1040x S. Amendment 1040x citizenship or lawful immigration status permitting employment with the Form SS-5. Amendment 1040x An employee who is age 18 or older must appear in person with this evidence at an SSA office. Amendment 1040x Form I-9. Amendment 1040x    You must verify that each new employee is legally eligible to work in the United States. Amendment 1040x This includes completing the Form I-9, Employment Eligibility Verification. Amendment 1040x Form I-9 is available from the U. Amendment 1040x S. Amendment 1040x Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Amendment 1040x Form I-9 is also available from the USCIS website at www. Amendment 1040x uscis. Amendment 1040x gov. Amendment 1040x You can also contact the USCIS at 1-800-375-5283 for more information. Amendment 1040x New hire reporting. Amendment 1040x   You are required to report any new employee to a designated state new hire registry. Amendment 1040x Many states accept a copy of Form W-4 with employer information added. Amendment 1040x Visit the Office of Child Support Enforcement website at www. Amendment 1040x acf. Amendment 1040x hhs. Amendment 1040x gov/programs/cse/newhire for more information. Amendment 1040x Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Amendment 1040x However, certain exemptions may apply to wages paid to your child, spouse, or parent. Amendment 1040x Exemptions for your child. Amendment 1040x   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. Amendment 1040x However, see Nonexempt services of a child or spouse , later. Amendment 1040x 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. Amendment 1040x 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. Amendment 1040x Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Amendment 1040x Exemptions for your spouse. Amendment 1040x   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. Amendment 1040x   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. Amendment 1040x Nonexempt services of a child or spouse. Amendment 1040x   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. Amendment 1040x A corporation, even if it is controlled by you. Amendment 1040x A partnership, even if you are a partner. Amendment 1040x This does not apply to wages paid to your child if each partner is a parent of the child. Amendment 1040x An estate or trust, even if it is the estate of a deceased parent. Amendment 1040x In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Amendment 1040x Exemptions for your parent. Amendment 1040x   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. Amendment 1040x 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. Amendment 1040x 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. Amendment 1040x 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. Amendment 1040x   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Amendment 1040x Qualified joint venture. Amendment 1040x   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. Amendment 1040x For more information about qualified joint ventures, see chapter 12. Amendment 1040x Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Amendment 1040x Social security and Medicare taxes. Amendment 1040x   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Amendment 1040x The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Amendment 1040x 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. Amendment 1040x Federal income tax withholding. Amendment 1040x   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. Amendment 1040x Federal unemployment (FUTA) tax. Amendment 1040x   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. Amendment 1040x The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Amendment 1040x Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Amendment 1040x   The farmer is the employer of workers furnished by a crew leader in all other situations. Amendment 1040x 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. Amendment 1040x For example, some farmers employ individuals to recruit farmworkers exclusively for them. Amendment 1040x 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. Amendment 1040x The farmer is the employer in these cases. Amendment 1040x For information about common-law employees, see section 1 of Publication 15-A. Amendment 1040x For information about crew leaders, see the Department of Labor website at www. Amendment 1040x dol. Amendment 1040x gov/whd/regs/compliance/whdfs49. Amendment 1040x htm. Amendment 1040x 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. Amendment 1040x 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). Amendment 1040x The $150 test applies separately to each farmworker that you employ. Amendment 1040x If you employ a family of workers, each member is treated separately. Amendment 1040x Do not count wages paid by other employers. Amendment 1040x You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Amendment 1040x If the $2,500 test for the group is not met, the $150 test for an employee still applies. Amendment 1040x Exceptions. Amendment 1040x   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. Amendment 1040x However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Amendment 1040x   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. Amendment 1040x   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Amendment 1040x Religious exemption. Amendment 1040x   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Amendment 1040x This exemption is available only if both the employee and the employer are members of the group or division. Amendment 1040x   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Amendment 1040x Cash wages. Amendment 1040x   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Amendment 1040x Cash wages include checks, money orders, and any kind of money or cash. Amendment 1040x   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Amendment 1040x Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Amendment 1040x For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Amendment 1040x socialsecurity. Amendment 1040x gov. Amendment 1040x Noncash wages. Amendment 1040x    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Amendment 1040x Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Amendment 1040x However, they are subject to these taxes if the substance of the transaction is a cash payment. Amendment 1040x For information on lodging provided as a condition of employment, see Publication 15-B. Amendment 1040x   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Amendment 1040x Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Amendment 1040x Tax rates and social security wage limit. Amendment 1040x   For 2013, the employer and the employee will pay the following taxes. Amendment 1040x The employer and employee each pay 6. Amendment 1040x 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Amendment 1040x The employer and employee each pay 1. Amendment 1040x 45% of cash wages for Medicare tax (hospital insurance). Amendment 1040x The employee pays 0. Amendment 1040x 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Amendment 1040x Wage limit. Amendment 1040x   The limit on wages subject to the social security tax for 2013 is $113,700. Amendment 1040x There is no limit on wages subject to the Medicare tax. Amendment 1040x All covered wages are subject to the Medicare tax. Amendment 1040x Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Amendment 1040x Paying employee's share. Amendment 1040x   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. Amendment 1040x It is additional income to the employee. Amendment 1040x 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. Amendment 1040x Example. Amendment 1040x Jane operates a small family fruit farm. Amendment 1040x She employs day laborers in the picking season to enable her to timely get her crop to market. Amendment 1040x She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Amendment 1040x 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). Amendment 1040x For 2013, Jane paid Mary $1,000 during the year. Amendment 1040x Susan enters $1,076. Amendment 1040x 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Amendment 1040x 50 social security and Medicare taxes paid for Mary). Amendment 1040x She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Amendment 1040x Additional Medicare Tax. Amendment 1040x   In addition to withholding Medicare tax at 1. Amendment 1040x 45%, you must withhold a 0. Amendment 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amendment 1040x 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. Amendment 1040x Additional Medicare Tax is only imposed on the employee. Amendment 1040x There is no employer share of Additional Medicare Tax. Amendment 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Amendment 1040x   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). Amendment 1040x For more information on Additional Medicare Tax, visit IRS. Amendment 1040x gov and enter “Additional Medicare Tax” in the search box. Amendment 1040x 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. Amendment 1040x Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Amendment 1040x The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Amendment 1040x Form W-4. Amendment 1040x   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. Amendment 1040x 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. Amendment 1040x An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Amendment 1040x   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. Amendment 1040x   You should give each new employee a Form W-4 as soon as you hire the employee. Amendment 1040x For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Amendment 1040x Have the employee complete and return the form to you before the first payday. Amendment 1040x 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. Amendment 1040x New Form W-4 for 2014. Amendment 1040x   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Amendment 1040x 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. Amendment 1040x You cannot accept substitute Forms W-4 developed by employees. Amendment 1040x How to figure withholding. Amendment 1040x   You can use one of several methods to determine the amount to withhold. Amendment 1040x The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Amendment 1040x Publication 51 (Circular A) also contains additional information about federal income tax withholding. Amendment 1040x Nonemployee compensation. Amendment 1040x   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Amendment 1040x However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Amendment 1040x For more information, see the Instructions for Form 1099-MISC. Amendment 1040x 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. Amendment 1040x However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Amendment 1040x You meet the notification requirement by giving each employee any of the following. Amendment 1040x Form W-2, which contains EIC notification on the back of Copy B. Amendment 1040x A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Amendment 1040x Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Amendment 1040x Your own written statement with the exact wording of Notice 797. Amendment 1040x For more information, see Publication 51 (Circular A). Amendment 1040x 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. Amendment 1040x You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Amendment 1040x If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Amendment 1040x You must also pay the employer's share of social security and Medicare taxes. Amendment 1040x There is no employer share of Additional Medicare Tax. Amendment 1040x Form 943. Amendment 1040x   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Amendment 1040x 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). Amendment 1040x Deposits. Amendment 1040x   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Amendment 1040x 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. Amendment 1040x   For more information on deposit rules, see Publication 51 (Circular A). Amendment 1040x Electronic deposit requirement. Amendment 1040x   You must use electronic funds transfer to make all federal tax deposits. Amendment 1040x Generally, electronic funds transfers are made using EFTPS. Amendment 1040x 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. Amendment 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amendment 1040x EFTPS is a free service provided by the Department of Treasury. Amendment 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amendment 1040x   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Amendment 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Amendment 1040x eftps. Amendment 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amendment 1040x Additional information about EFTPS is also available in Publication 966. Amendment 1040x Form W-2. Amendment 1040x   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. Amendment 1040x 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. Amendment 1040x The date the employee requests the form. Amendment 1040x The date you make your final payment of wages to the employee. Amendment 1040x Compensation paid to H-2A visa holders. Amendment 1040x   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. Amendment 1040x 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. Amendment 1040x   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. Amendment 1040x In this case, the worker must give the employer a completed Form W-4. Amendment 1040x Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Amendment 1040x   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Amendment 1040x 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. Amendment 1040x Trust fund recovery penalty. Amendment 1040x   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. Amendment 1040x A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Amendment 1040x A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Amendment 1040x   Willfully means voluntarily, consciously, and intentionally. Amendment 1040x Paying other expenses of the business instead of the taxes due is acting willfully. Amendment 1040x Consequences of treating an employee as an independent contractor. Amendment 1040x   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. Amendment 1040x See Publication 15-A for more information. Amendment 1040x Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Amendment 1040x You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Amendment 1040x 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. Amendment 1040x These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Amendment 1040x See Family Employees , earlier. Amendment 1040x Alien farmworkers. Amendment 1040x   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. Amendment 1040x However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Amendment 1040x Commodity wages. Amendment 1040x   Payments in kind for farm labor are not cash wages. Amendment 1040x Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Amendment 1040x Tax rate and credit. Amendment 1040x   The gross FUTA tax rate is 6. Amendment 1040x 0% of the first $7,000 cash wages you pay to each employee during the year. Amendment 1040x However, you are given a credit of up to 5. Amendment 1040x 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Amendment 1040x If your state tax rate (experience rate) is less than 5. Amendment 1040x 4%, you may still be allowed the full 5. Amendment 1040x 4% credit. Amendment 1040x   If you do not pay the state tax, you cannot take the credit. Amendment 1040x If you are exempt from state unemployment tax for any reason, the full 6. Amendment 1040x 0% rate applies. Amendment 1040x See the Instructions for Form 940 for additional information. Amendment 1040x More information. Amendment 1040x   For more information on FUTA tax, see Publication 51 (Circular A). Amendment 1040x Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Amendment 1040x It must not be collected or deducted from the wages of your employees. Amendment 1040x Form 940. Amendment 1040x   Report FUTA tax on Form 940. Amendment 1040x 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). Amendment 1040x Deposits. Amendment 1040x   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. Amendment 1040x If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Amendment 1040x You can add it to the tax for the next quarter. Amendment 1040x If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Amendment 1040x 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. Amendment 1040x Electronic deposit requirement. Amendment 1040x   You must use electronic funds transfer to make all federal tax deposits. Amendment 1040x Generally, electronic funds transfers are made using EFTPS. Amendment 1040x 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. Amendment 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amendment 1040x EFTPS is a free service provided by the Department of Treasury. Amendment 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amendment 1040x   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Amendment 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Amendment 1040x eftps. Amendment 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amendment 1040x Additional information about EFTPS is also available in Publication 966. Amendment 1040x Prev  Up  Next   Home   More Online Publications
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Understanding Your CP515 Individuals Notice

This is a reminder notice that we still have no record that you filed your prior tax return or returns.


What you need to do

  • File your tax return immediately or explain to us why you don't need to file.
  • Use the response form on your notice to explain:
    • why you're filing late
    • why you don't have to file
    • that you’ve already filed

You may want to

Page Last Reviewed or Updated: 09-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Amendment 1040x

Amendment 1040x Publication 575 - Additional Material Table of Contents Worksheet A. Amendment 1040x Simplified Method 1. Amendment 1040x Enter the total pension or annuity payments received this year. Amendment 1040x Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amendment 1040x   2. Amendment 1040x Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Amendment 1040x * See Cost (Investment in the Contract) , earlier 2. Amendment 1040x   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Amendment 1040x Otherwise, go to line 3. Amendment 1040x   3. Amendment 1040x Enter the appropriate number from Table 1 below. Amendment 1040x But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Amendment 1040x 3. Amendment 1040x   4. Amendment 1040x Divide line 2 by the number on line 3 4. Amendment 1040x   5. Amendment 1040x Multiply line 4 by the number of months for which this year's payments were made. Amendment 1040x If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amendment 1040x Otherwise, go to line 6 5. Amendment 1040x   6. Amendment 1040x Enter any amounts previously recovered tax free in years after 1986. Amendment 1040x This is the amount shown on line 10 of your worksheet for last year 6. Amendment 1040x   7. Amendment 1040x Subtract line 6 from line 2 7. Amendment 1040x   8. Amendment 1040x Enter the smaller of line 5 or line 7 8. Amendment 1040x   9. Amendment 1040x Taxable amount for year. Amendment 1040x Subtract line 8 from line 1. Amendment 1040x Enter the result, but not less than zero. Amendment 1040x Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Amendment 1040x  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Amendment 1040x If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Amendment 1040x   10. Amendment 1040x Was your annuity starting date before 1987? □ Yes. Amendment 1040x STOP. Amendment 1040x Do not complete the rest of this worksheet. Amendment 1040x  □ No. Amendment 1040x Add lines 6 and 8. Amendment 1040x This is the amount you have recovered tax free through 2013. Amendment 1040x You will need this number if you need to fill out this worksheet next year 10. Amendment 1040x   11. Amendment 1040x Balance of cost to be recovered. Amendment 1040x Subtract line 10 from line 2. Amendment 1040x If zero, you will not have to complete this worksheet next year. Amendment 1040x The payments you receive next year will generally be fully taxable 11. Amendment 1040x   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Amendment 1040x Table 1 for Line 3 Above   IF the age at  annuity starting date was . Amendment 1040x . Amendment 1040x . Amendment 1040x         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . Amendment 1040x . Amendment 1040x . Amendment 1040x AFTER November 18, 1996,  enter on line 3 . Amendment 1040x . Amendment 1040x . Amendment 1040x   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . Amendment 1040x . Amendment 1040x . Amendment 1040x   THEN enter on line 3 . Amendment 1040x . Amendment 1040x . Amendment 1040x         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications