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Cheap state tax filing Publication 15-T - Additional Material Table of Contents This image is too large to be displayed in the current screen. Cheap state tax filing Please click the link to view the image. Cheap state tax filing Form W-4 (2009) This image is too large to be displayed in the current screen. Cheap state tax filing Please click the link to view the image. Cheap state tax filing Deductions and Adjustments Worksheet Notice to Employees Please click here for the text description of the image. Cheap state tax filing Multi-Media/Back Page Prev  Up  Next   Home   More Online Publications
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Cheap state tax filing Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Cheap state tax filing irs. Cheap state tax filing gov/pub15. Cheap state tax filing What's New Social security and Medicare tax for 2014. Cheap state tax filing  The social security tax rate is 6. Cheap state tax filing 2% each for the employee and employer, unchanged from 2013. Cheap state tax filing The social security wage base limit is $117,000. Cheap state tax filing The Medicare tax rate is 1. Cheap state tax filing 45% each for the employee and employer, unchanged from 2013. Cheap state tax filing There is no wage base limit for Medicare tax. Cheap state tax filing Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Cheap state tax filing Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Cheap state tax filing 2014 withholdng tables. Cheap state tax filing  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Cheap state tax filing Withholding allowance. Cheap state tax filing  The 2014 amount for one withholding allowance on an annual basis is $3,950. Cheap state tax filing Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Cheap state tax filing  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Cheap state tax filing A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Cheap state tax filing For more information see Notice 2013-77, 2013-50 I. Cheap state tax filing R. Cheap state tax filing B. Cheap state tax filing 632, available at www. Cheap state tax filing irs. Cheap state tax filing gov/irb/2013-50_IRB/ar10. Cheap state tax filing html. Cheap state tax filing Change of responsible party. Cheap state tax filing  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. Cheap state tax filing Form 8822-B must be filed within 60 days of the change. Cheap state tax filing If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Cheap state tax filing For a definition of “responsible party,” see the Form 8822-B instructions. Cheap state tax filing Same-sex marriage. Cheap state tax filing  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Cheap state tax filing For more information, see Revenue Ruling 2013-17, 2013-38 I. Cheap state tax filing R. Cheap state tax filing B. Cheap state tax filing 201, available at www. Cheap state tax filing irs. Cheap state tax filing gov/irb/2013-38_IRB/ar07. Cheap state tax filing html. Cheap state tax filing Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Cheap state tax filing Notice 2013-61, 2013-44 I. Cheap state tax filing R. Cheap state tax filing B. Cheap state tax filing 432, is available at www. Cheap state tax filing irs. Cheap state tax filing gov/irb/2013-44_IRB/ar10. Cheap state tax filing html. Cheap state tax filing Reminders Additional Medicare Tax withholding. Cheap state tax filing  In addition to withholding Medicare tax at 1. Cheap state tax filing 45%, you must withhold a 0. Cheap state tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Cheap state tax filing 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. Cheap state tax filing Additional Medicare Tax is only imposed on the employee. Cheap state tax filing There is no employer share of Additional Medicare Tax. Cheap state tax filing All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Cheap state tax filing 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. Cheap state tax filing For more information on Additional Medicare Tax, visit IRS. Cheap state tax filing gov and enter “Additional Medicare Tax” in the search box. Cheap state tax filing Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Cheap state tax filing  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Cheap state tax filing 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. Cheap state tax filing For more information, visit IRS. Cheap state tax filing gov and enter “work opportunity tax credit” in the search box. Cheap state tax filing Outsourcing payroll duties. Cheap state tax filing  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Cheap state tax filing The employer remains responsible if the third party fails to perform any required action. Cheap state tax filing If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Cheap state tax filing gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Cheap state tax filing COBRA premium assistance credit. Cheap state tax filing  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Cheap state tax filing See COBRA premium assistance credit under Introduction. Cheap state tax filing Federal tax deposits must be made by electronic funds transfer. Cheap state tax filing  You must use electronic funds transfer to make all federal tax deposits. Cheap state tax filing Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Cheap state tax filing 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. Cheap state tax filing Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Cheap state tax filing EFTPS is a free service provided by the Department of Treasury. Cheap state tax filing Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Cheap state tax filing For more information on making federal tax deposits, see How To Deposit in section 11. Cheap state tax filing To get more information about EFTPS or to enroll in EFTPS, visit www. Cheap state tax filing eftps. Cheap state tax filing gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Cheap state tax filing Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Cheap state tax filing You must receive written notice from the IRS to file Form 944. Cheap state tax filing  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Cheap state tax filing S. Cheap state tax filing Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Cheap state tax filing You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Cheap state tax filing For more information on requesting to file Form 944, visit IRS. Cheap state tax filing gov and enter “file employment taxes annually” in the search box. Cheap state tax filing Employers can request to file Forms 941 instead of Form 944. Cheap state tax filing  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Cheap state tax filing You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Cheap state tax filing For more information on requesting to file Form 944, visit IRS. Cheap state tax filing gov and enter “file employment taxes annually” in the search box. Cheap state tax filing Aggregate Form 941 filers. Cheap state tax filing  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Cheap state tax filing Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Cheap state tax filing To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Cheap state tax filing Aggregate Form 940 filers. Cheap state tax filing  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Cheap state tax filing Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Cheap state tax filing To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Cheap state tax filing Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Cheap state tax filing Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Cheap state tax filing Spend less time and worry about taxes and more time running your business. Cheap state tax filing Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Cheap state tax filing For e-file, visit www. Cheap state tax filing irs. Cheap state tax filing gov/efile for additional information. Cheap state tax filing For EFTPS, visit www. Cheap state tax filing eftps. Cheap state tax filing gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Cheap state tax filing For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Cheap state tax filing socialsecurity. Cheap state tax filing gov/employer. Cheap state tax filing If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Cheap state tax filing If a valid EIN is not provided, the return or payment will not be processed. Cheap state tax filing This may result in penalties and delays in processing your return or payment. Cheap state tax filing Electronic funds withdrawal (EFW). Cheap state tax filing  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Cheap state tax filing However, do not use EFW to make federal tax deposits. Cheap state tax filing For more information on paying your taxes using EFW, visit the IRS website at www. Cheap state tax filing irs. Cheap state tax filing gov/e-pay. Cheap state tax filing A fee may be charged to file electronically. Cheap state tax filing Credit or debit card payments. Cheap state tax filing  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Cheap state tax filing irs. Cheap state tax filing gov/e-pay. Cheap state tax filing However, do not use credit or debit cards to make federal tax deposits. Cheap state tax filing Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Cheap state tax filing For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Cheap state tax filing For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Cheap state tax filing Hiring New Employees Eligibility for employment. Cheap state tax filing  You must verify that each new employee is legally eligible to work in the United States. Cheap state tax filing This includes completing the U. Cheap state tax filing S. Cheap state tax filing Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Cheap state tax filing You can get the form from USCIS offices or by calling 1-800-870-3676. Cheap state tax filing Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Cheap state tax filing uscis. Cheap state tax filing gov for more information. Cheap state tax filing New hire reporting. Cheap state tax filing  You are required to report any new employee to a designated state new hire registry. Cheap state tax filing A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Cheap state tax filing Many states accept a copy of Form W-4 with employer information added. Cheap state tax filing Visit the Office of Child Support Enforcement website at www. Cheap state tax filing acf. Cheap state tax filing hhs. Cheap state tax filing gov/programs/cse/newhire for more information. Cheap state tax filing W-4 request. Cheap state tax filing  Ask each new employee to complete the 2014 Form W-4. Cheap state tax filing See section 9. Cheap state tax filing Name and social security number. Cheap state tax filing  Record each new employee's name and number from his or her social security card. Cheap state tax filing Any employee without a social security card should apply for one. Cheap state tax filing See section 4. Cheap state tax filing Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Cheap state tax filing  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Cheap state tax filing Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Cheap state tax filing Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Cheap state tax filing See section 13 for more information. Cheap state tax filing Income tax withholding. Cheap state tax filing  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Cheap state tax filing If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Cheap state tax filing Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Cheap state tax filing Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Cheap state tax filing See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Cheap state tax filing Publication 15-A includes information about withholding on pensions and annuities. Cheap state tax filing Zero wage return. Cheap state tax filing  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Cheap state tax filing The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Cheap state tax filing irs. Cheap state tax filing gov/efile. Cheap state tax filing Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Cheap state tax filing Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Cheap state tax filing Each item in this list has a page reference to a more detailed discussion in this publication. Cheap state tax filing   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Cheap state tax filing For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Cheap state tax filing For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Cheap state tax filing Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Cheap state tax filing See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Cheap state tax filing If you file 250 or more Forms 1099, you must file them electronically. Cheap state tax filing If you file 250 or more Forms W-2, you must file them electronically. Cheap state tax filing SSA will not accept Forms W-2 and W-3 filed on magnetic media. Cheap state tax filing Information reporting customer service site. Cheap state tax filing  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Cheap state tax filing If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Cheap state tax filing The center can also be reached by email at mccirp@irs. Cheap state tax filing gov. Cheap state tax filing Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Cheap state tax filing Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Cheap state tax filing Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Cheap state tax filing Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Cheap state tax filing Military retirement. Cheap state tax filing Gambling winnings. Cheap state tax filing Indian gaming profits. Cheap state tax filing Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Cheap state tax filing Payments subject to backup withholding. Cheap state tax filing For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Cheap state tax filing All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Cheap state tax filing Distributions from nonqualified pension plans and deferred compensation plans. Cheap state tax filing  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Cheap state tax filing However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Cheap state tax filing ; income tax withheld must be reported on Form 945. Cheap state tax filing Backup withholding. Cheap state tax filing  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Cheap state tax filing This withholding is referred to as “backup withholding. Cheap state tax filing ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Cheap state tax filing In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Cheap state tax filing Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Cheap state tax filing You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Cheap state tax filing You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Cheap state tax filing The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Cheap state tax filing For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Cheap state tax filing Recordkeeping Keep all records of employment taxes for at least 4 years. Cheap state tax filing These should be available for IRS review. Cheap state tax filing Your records should include the following information. Cheap state tax filing Your EIN. Cheap state tax filing Amounts and dates of all wage, annuity, and pension payments. Cheap state tax filing Amounts of tips reported to you by your employees. Cheap state tax filing Records of allocated tips. Cheap state tax filing The fair market value of in-kind wages paid. Cheap state tax filing Names, addresses, social security numbers, and occupations of employees and recipients. Cheap state tax filing Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Cheap state tax filing Dates of employment for each employee. Cheap state tax filing Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Cheap state tax filing Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Cheap state tax filing Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Cheap state tax filing Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Cheap state tax filing Copies of returns filed and confirmation numbers. Cheap state tax filing Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Cheap state tax filing Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Cheap state tax filing Do not mail Form 8822-B with your employment tax return. Cheap state tax filing Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Cheap state tax filing The list includes only the following: DHL Express (DHL): DHL Same Day Service. Cheap state tax filing Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Cheap state tax filing United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Cheap state tax filing M. Cheap state tax filing , UPS Worldwide Express Plus, and UPS Worldwide Express. Cheap state tax filing For the IRS mailing address to use if you are using a private delivery service, go to IRS. Cheap state tax filing gov and enter “private delivery service” in the search box. Cheap state tax filing Your private delivery service can tell you how to get written proof of the mailing date. Cheap state tax filing   Private delivery services cannot deliver items to P. Cheap state tax filing O. Cheap state tax filing boxes. Cheap state tax filing You must use the U. Cheap state tax filing S. Cheap state tax filing Postal Service to mail any item to an IRS P. Cheap state tax filing O. Cheap state tax filing box address. Cheap state tax filing Telephone Help Tax questions. Cheap state tax filing   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Cheap state tax filing Help for people with disabilities. Cheap state tax filing  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Cheap state tax filing You may also use this number for assistance with unresolved tax problems. Cheap state tax filing Recorded tax information (TeleTax). Cheap state tax filing  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Cheap state tax filing You can listen to up to three topics on each call you make. Cheap state tax filing Touch-Tone service is available 24 hours a day, 7 days a week. Cheap state tax filing TeleTax topics are also available on the IRS website at www. Cheap state tax filing irs. Cheap state tax filing gov/taxtopics. Cheap state tax filing Most tax topics listed below are also available in Spanish. Cheap state tax filing For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Cheap state tax filing irs. Cheap state tax filing gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Cheap state tax filing A list of employment tax topics is provided next. Cheap state tax filing Select, by number, the topic you want to hear and call 1-800-829-4477. Cheap state tax filing For the directory of all topics, select Topic 123. Cheap state tax filing Teletax Topics Topic No. Cheap state tax filing Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Cheap state tax filing Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Cheap state tax filing  Visit the IRS website at www. Cheap state tax filing irs. Cheap state tax filing gov/businesses and click on the Employment Taxes link under Businesses Topics. Cheap state tax filing Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Cheap state tax filing irs. Cheap state tax filing gov/businesses. Cheap state tax filing To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Cheap state tax filing You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Cheap state tax filing Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Cheap state tax filing Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Cheap state tax filing socialsecurity. Cheap state tax filing gov/employer to register for Business Services Online. Cheap state tax filing You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Cheap state tax filing In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Cheap state tax filing Form W-3 will be created for you based on your Forms W-2. Cheap state tax filing Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Cheap state tax filing There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Cheap state tax filing See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Cheap state tax filing Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Cheap state tax filing The penalty is $25 or 2% of the payment, whichever is more. Cheap state tax filing However, the penalty on dishonored payments of $24. Cheap state tax filing 99 or less is an amount equal to the payment. Cheap state tax filing For example, a dishonored payment of $18 is charged a penalty of $18. Cheap state tax filing Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Cheap state tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Cheap state tax filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Cheap state tax filing Calendar The following is a list of important dates. Cheap state tax filing Also see Publication 509, Tax Calendars. Cheap state tax filing   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Cheap state tax filing A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Cheap state tax filing However, a statewide legal holiday does not delay the due date of federal tax deposits. Cheap state tax filing See Deposits on Business Days Only in section 11. Cheap state tax filing For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Cheap state tax filing S. Cheap state tax filing Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Cheap state tax filing See Private Delivery Services under Reminders for more information. Cheap state tax filing Introduction This publication explains your tax responsibilities as an employer. Cheap state tax filing It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Cheap state tax filing It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Cheap state tax filing This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Cheap state tax filing References to “income tax” in this guide apply only to “federal” income tax. Cheap state tax filing Contact your state or local tax department to determine if their rules are different. Cheap state tax filing Additional employment tax information is available in Publication 15-A. Cheap state tax filing Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Cheap state tax filing Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Cheap state tax filing Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Cheap state tax filing Income tax. Cheap state tax filing Social security tax. Cheap state tax filing Medicare tax. Cheap state tax filing FUTA tax. Cheap state tax filing There are exceptions to these requirements. Cheap state tax filing See section 15 for guidance. Cheap state tax filing Railroad retirement taxes are explained in the Instructions for Form CT-1. Cheap state tax filing Comments and suggestions. Cheap state tax filing   We welcome your comments about this publication and your suggestions for future editions. Cheap state tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Cheap state tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Cheap state tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Cheap state tax filing   You can also send us comments from www. Cheap state tax filing irs. Cheap state tax filing gov/formspubs. Cheap state tax filing Click on More Information and then click on Comment on Tax Forms and Publications. Cheap state tax filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Cheap state tax filing Federal Government employers. Cheap state tax filing   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Cheap state tax filing State and local government employers. Cheap state tax filing   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Cheap state tax filing Most elected and appointed public officials of state or local governments are employees under common law rules. Cheap state tax filing See chapter 3 of Publication 963, Federal-State Reference Guide. Cheap state tax filing In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Cheap state tax filing See section 15 for more information on the exceptions. Cheap state tax filing   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Cheap state tax filing irs. Cheap state tax filing gov/pub/irs-irbs/irb00-06. Cheap state tax filing pdf. Cheap state tax filing   You can get information on reporting and social security coverage from your local IRS office. Cheap state tax filing If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Cheap state tax filing To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Cheap state tax filing ncsssa. Cheap state tax filing org. Cheap state tax filing Disregarded entities and qualified subchapter S subsidiaries (QSubs). Cheap state tax filing   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Cheap state tax filing Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Cheap state tax filing See Regulations sections 1. Cheap state tax filing 1361-4(a)(7) and 301. Cheap state tax filing 7701-2(c)(2)(iv). Cheap state tax filing COBRA premium assistance credit. Cheap state tax filing   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Cheap state tax filing COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Cheap state tax filing Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Cheap state tax filing Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Cheap state tax filing Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Cheap state tax filing For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Cheap state tax filing   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Cheap state tax filing For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Cheap state tax filing   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Cheap state tax filing The assistance for the coverage can last up to 15 months. Cheap state tax filing   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Cheap state tax filing For more information see Notice 2009-27, 2009-16 I. Cheap state tax filing R. Cheap state tax filing B. Cheap state tax filing 838, available at www. Cheap state tax filing irs. Cheap state tax filing gov/irb/2009-16_irb/ar09. Cheap state tax filing html. Cheap state tax filing   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Cheap state tax filing   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Cheap state tax filing The reimbursement is made through a credit against the employer's employment tax liabilities. Cheap state tax filing For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Cheap state tax filing The credit is treated as a deposit made on the first day of the return period (quarter or year). Cheap state tax filing In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Cheap state tax filing In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Cheap state tax filing   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Cheap state tax filing Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Cheap state tax filing In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Cheap state tax filing In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Cheap state tax filing Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Cheap state tax filing Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Cheap state tax filing A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Cheap state tax filing   For more information, visit IRS. Cheap state tax filing gov and enter “COBRA” in the search box. Cheap state tax filing Prev  Up  Next   Home   More Online Publications