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Dfas mil 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. Dfas mil irs. Dfas mil gov/pub15. Dfas mil What's New Social security and Medicare tax for 2014. Dfas mil The social security tax rate is 6. Dfas mil 2% each for the employee and employer, unchanged from 2013. Dfas mil The social security wage base limit is $117,000. Dfas mil The Medicare tax rate is 1. Dfas mil 45% each for the employee and employer, unchanged from 2013. Dfas mil There is no wage base limit for Medicare tax. Dfas mil 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. Dfas mil Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Dfas mil 2014 withholdng tables. Dfas mil This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Dfas mil Withholding allowance. Dfas mil The 2014 amount for one withholding allowance on an annual basis is $3,950. Dfas mil Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Dfas mil A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Dfas mil A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Dfas mil For more information see Notice 2013-77, 2013-50 I. Dfas mil R. Dfas mil B. Dfas mil 632, available at www. Dfas mil irs. Dfas mil gov/irb/2013-50_IRB/ar10. Dfas mil html. Dfas mil Change of responsible party. Dfas mil 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. Dfas mil Form 8822-B must be filed within 60 days of the change. Dfas mil 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. Dfas mil For a definition of “responsible party,” see the Form 8822-B instructions. Dfas mil Same-sex marriage. Dfas mil 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. Dfas mil For more information, see Revenue Ruling 2013-17, 2013-38 I. Dfas mil R. Dfas mil B. Dfas mil 201, available at www. Dfas mil irs. Dfas mil gov/irb/2013-38_IRB/ar07. Dfas mil html. Dfas mil 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. Dfas mil Notice 2013-61, 2013-44 I. Dfas mil R. Dfas mil B. Dfas mil 432, is available at www. Dfas mil irs. Dfas mil gov/irb/2013-44_IRB/ar10. Dfas mil html. Dfas mil Reminders Additional Medicare Tax withholding. Dfas mil In addition to withholding Medicare tax at 1. Dfas mil 45%, you must withhold a 0. Dfas mil 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Dfas mil 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. Dfas mil Additional Medicare Tax is only imposed on the employee. Dfas mil There is no employer share of Additional Medicare Tax. Dfas mil 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. Dfas mil 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. Dfas mil For more information on Additional Medicare Tax, visit IRS. Dfas mil gov and enter “Additional Medicare Tax” in the search box. Dfas mil Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Dfas mil 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. Dfas mil 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. Dfas mil For more information, visit IRS. Dfas mil gov and enter “work opportunity tax credit” in the search box. Dfas mil Outsourcing payroll duties. Dfas mil 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. Dfas mil The employer remains responsible if the third party fails to perform any required action. Dfas mil 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. Dfas mil gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Dfas mil COBRA premium assistance credit. Dfas mil 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. Dfas mil See COBRA premium assistance credit under Introduction. Dfas mil Federal tax deposits must be made by electronic funds transfer. Dfas mil You must use electronic funds transfer to make all federal tax deposits. Dfas mil Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Dfas mil 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. Dfas mil Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Dfas mil EFTPS is a free service provided by the Department of Treasury. Dfas mil Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Dfas mil For more information on making federal tax deposits, see How To Deposit in section 11. Dfas mil To get more information about EFTPS or to enroll in EFTPS, visit www. Dfas mil eftps. Dfas mil gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Dfas mil Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Dfas mil You must receive written notice from the IRS to file Form 944. Dfas mil 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. Dfas mil S. Dfas mil 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. Dfas mil You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Dfas mil For more information on requesting to file Form 944, visit IRS. Dfas mil gov and enter “file employment taxes annually” in the search box. Dfas mil Employers can request to file Forms 941 instead of Form 944. Dfas mil 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. Dfas mil You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Dfas mil For more information on requesting to file Form 944, visit IRS. Dfas mil gov and enter “file employment taxes annually” in the search box. Dfas mil Aggregate Form 941 filers. Dfas mil Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Dfas mil Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Dfas mil To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Dfas mil Aggregate Form 940 filers. Dfas mil 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. Dfas mil 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. Dfas mil To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Dfas mil Electronic Filing and Payment Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Dfas mil Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Dfas mil Spend less time and worry about taxes and more time running your business. Dfas mil Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Dfas mil For e-file, visit www. Dfas mil irs. Dfas mil gov/efile for additional information. Dfas mil For EFTPS, visit www. Dfas mil eftps. Dfas mil gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Dfas mil For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Dfas mil socialsecurity. Dfas mil gov/employer. Dfas mil If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Dfas mil If a valid EIN is not provided, the return or payment will not be processed. Dfas mil This may result in penalties and delays in processing your return or payment. Dfas mil Electronic funds withdrawal (EFW). Dfas mil 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. Dfas mil However, do not use EFW to make federal tax deposits. Dfas mil For more information on paying your taxes using EFW, visit the IRS website at www. Dfas mil irs. Dfas mil gov/e-pay. Dfas mil A fee may be charged to file electronically. Dfas mil Credit or debit card payments. Dfas mil For information on paying your taxes with a credit or debit card, visit the IRS website at www. Dfas mil irs. Dfas mil gov/e-pay. Dfas mil However, do not use credit or debit cards to make federal tax deposits. Dfas mil 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. Dfas mil For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Dfas mil 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. Dfas mil Hiring New Employees Eligibility for employment. Dfas mil You must verify that each new employee is legally eligible to work in the United States. Dfas mil This includes completing the U. Dfas mil S. Dfas mil Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Dfas mil You can get the form from USCIS offices or by calling 1-800-870-3676. Dfas mil Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Dfas mil uscis. Dfas mil gov for more information. Dfas mil New hire reporting. Dfas mil You are required to report any new employee to a designated state new hire registry. Dfas mil 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. Dfas mil Many states accept a copy of Form W-4 with employer information added. Dfas mil Visit the Office of Child Support Enforcement website at www. Dfas mil acf. Dfas mil hhs. Dfas mil gov/programs/cse/newhire for more information. Dfas mil W-4 request. Dfas mil Ask each new employee to complete the 2014 Form W-4. Dfas mil See section 9. Dfas mil Name and social security number. Dfas mil Record each new employee's name and number from his or her social security card. Dfas mil Any employee without a social security card should apply for one. Dfas mil See section 4. Dfas mil Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Dfas mil 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. Dfas mil Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Dfas mil 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. Dfas mil See section 13 for more information. Dfas mil Income tax withholding. Dfas mil 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. Dfas mil If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Dfas mil 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. Dfas mil Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Dfas mil See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Dfas mil Publication 15-A includes information about withholding on pensions and annuities. Dfas mil Zero wage return. Dfas mil 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. Dfas mil The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Dfas mil irs. Dfas mil gov/efile. Dfas mil Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Dfas mil Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Dfas mil Each item in this list has a page reference to a more detailed discussion in this publication. Dfas mil 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. Dfas mil 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. Dfas mil 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). Dfas mil Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Dfas mil 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. Dfas mil If you file 250 or more Forms 1099, you must file them electronically. Dfas mil If you file 250 or more Forms W-2, you must file them electronically. Dfas mil SSA will not accept Forms W-2 and W-3 filed on magnetic media. Dfas mil Information reporting customer service site. Dfas mil 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. Dfas mil 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). Dfas mil The center can also be reached by email at mccirp@irs. Dfas mil gov. Dfas mil Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Dfas mil 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. Dfas mil Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Dfas mil 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. Dfas mil Military retirement. Dfas mil Gambling winnings. Dfas mil Indian gaming profits. Dfas mil Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Dfas mil Payments subject to backup withholding. Dfas mil For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Dfas mil 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. Dfas mil Distributions from nonqualified pension plans and deferred compensation plans. Dfas mil 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. Dfas mil 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. Dfas mil ; income tax withheld must be reported on Form 945. Dfas mil Backup withholding. Dfas mil 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). Dfas mil This withholding is referred to as “backup withholding. Dfas mil ” 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. Dfas mil In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Dfas mil 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. Dfas mil 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. Dfas mil 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. Dfas mil 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. Dfas mil For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Dfas mil Recordkeeping Keep all records of employment taxes for at least 4 years. Dfas mil These should be available for IRS review. Dfas mil Your records should include the following information. Dfas mil Your EIN. Dfas mil Amounts and dates of all wage, annuity, and pension payments. Dfas mil Amounts of tips reported to you by your employees. Dfas mil Records of allocated tips. Dfas mil The fair market value of in-kind wages paid. Dfas mil Names, addresses, social security numbers, and occupations of employees and recipients. Dfas mil Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Dfas mil Dates of employment for each employee. Dfas mil 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. Dfas mil Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Dfas mil Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Dfas mil Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Dfas mil Copies of returns filed and confirmation numbers. Dfas mil Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Dfas mil Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Dfas mil Do not mail Form 8822-B with your employment tax return. Dfas mil Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Dfas mil The list includes only the following: DHL Express (DHL): DHL Same Day Service. Dfas mil Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Dfas mil United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Dfas mil M. Dfas mil , UPS Worldwide Express Plus, and UPS Worldwide Express. Dfas mil For the IRS mailing address to use if you are using a private delivery service, go to IRS. Dfas mil gov and enter “private delivery service” in the search box. Dfas mil Your private delivery service can tell you how to get written proof of the mailing date. Dfas mil Private delivery services cannot deliver items to P. Dfas mil O. Dfas mil boxes. Dfas mil You must use the U. Dfas mil S. Dfas mil Postal Service to mail any item to an IRS P. Dfas mil O. Dfas mil box address. Dfas mil Telephone Help Tax questions. Dfas mil You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Dfas mil Help for people with disabilities. Dfas mil 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. Dfas mil You may also use this number for assistance with unresolved tax problems. Dfas mil Recorded tax information (TeleTax). Dfas mil The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Dfas mil You can listen to up to three topics on each call you make. Dfas mil Touch-Tone service is available 24 hours a day, 7 days a week. Dfas mil TeleTax topics are also available on the IRS website at www. Dfas mil irs. Dfas mil gov/taxtopics. Dfas mil Most tax topics listed below are also available in Spanish. Dfas mil For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Dfas mil irs. Dfas mil gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Dfas mil A list of employment tax topics is provided next. Dfas mil Select, by number, the topic you want to hear and call 1-800-829-4477. Dfas mil For the directory of all topics, select Topic 123. Dfas mil Teletax Topics Topic No. Dfas mil 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. Dfas mil Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Dfas mil Visit the IRS website at www. Dfas mil irs. Dfas mil gov/businesses and click on the Employment Taxes link under Businesses Topics. Dfas mil Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Dfas mil irs. Dfas mil gov/businesses. Dfas mil To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Dfas mil You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Dfas mil 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. Dfas mil Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Dfas mil socialsecurity. Dfas mil gov/employer to register for Business Services Online. Dfas mil 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. Dfas mil 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. Dfas mil Form W-3 will be created for you based on your Forms W-2. Dfas mil 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. Dfas mil There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Dfas mil See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Dfas mil Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Dfas mil The penalty is $25 or 2% of the payment, whichever is more. Dfas mil However, the penalty on dishonored payments of $24. Dfas mil 99 or less is an amount equal to the payment. Dfas mil For example, a dishonored payment of $18 is charged a penalty of $18. Dfas mil Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Dfas mil Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Dfas mil 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. Dfas mil Calendar The following is a list of important dates. Dfas mil Also see Publication 509, Tax Calendars. Dfas mil 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. Dfas mil 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. Dfas mil However, a statewide legal holiday does not delay the due date of federal tax deposits. Dfas mil See Deposits on Business Days Only in section 11. Dfas mil 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. Dfas mil S. Dfas mil Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Dfas mil See Private Delivery Services under Reminders for more information. Dfas mil Introduction This publication explains your tax responsibilities as an employer. Dfas mil It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Dfas mil 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. Dfas mil This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Dfas mil References to “income tax” in this guide apply only to “federal” income tax. Dfas mil Contact your state or local tax department to determine if their rules are different. Dfas mil Additional employment tax information is available in Publication 15-A. Dfas mil Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Dfas mil 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. Dfas mil Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Dfas mil Income tax. Dfas mil Social security tax. Dfas mil Medicare tax. Dfas mil FUTA tax. Dfas mil There are exceptions to these requirements. Dfas mil See section 15 for guidance. Dfas mil Railroad retirement taxes are explained in the Instructions for Form CT-1. Dfas mil Comments and suggestions. Dfas mil We welcome your comments about this publication and your suggestions for future editions. Dfas mil You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Dfas mil NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Dfas mil Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Dfas mil You can also send us comments from www. Dfas mil irs. Dfas mil gov/formspubs. Dfas mil Click on More Information and then click on Comment on Tax Forms and Publications. Dfas mil 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. Dfas mil Federal Government employers. Dfas mil The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Dfas mil State and local government employers. Dfas mil 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. Dfas mil Most elected and appointed public officials of state or local governments are employees under common law rules. Dfas mil See chapter 3 of Publication 963, Federal-State Reference Guide. Dfas mil In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Dfas mil See section 15 for more information on the exceptions. Dfas mil 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. Dfas mil irs. Dfas mil gov/pub/irs-irbs/irb00-06. Dfas mil pdf. Dfas mil You can get information on reporting and social security coverage from your local IRS office. Dfas mil If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Dfas mil To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Dfas mil ncsssa. Dfas mil org. Dfas mil Disregarded entities and qualified subchapter S subsidiaries (QSubs). Dfas mil Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Dfas mil 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. Dfas mil See Regulations sections 1. Dfas mil 1361-4(a)(7) and 301. Dfas mil 7701-2(c)(2)(iv). Dfas mil COBRA premium assistance credit. Dfas mil 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. Dfas mil 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. Dfas mil Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Dfas mil Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Dfas mil Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Dfas mil For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Dfas mil 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. Dfas mil 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. Dfas mil 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. Dfas mil The assistance for the coverage can last up to 15 months. Dfas mil 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. Dfas mil For more information see Notice 2009-27, 2009-16 I. Dfas mil R. Dfas mil B. Dfas mil 838, available at www. Dfas mil irs. Dfas mil gov/irb/2009-16_irb/ar09. Dfas mil html. Dfas mil 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. Dfas mil The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Dfas mil The reimbursement is made through a credit against the employer's employment tax liabilities. Dfas mil For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Dfas mil The credit is treated as a deposit made on the first day of the return period (quarter or year). Dfas mil In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Dfas mil 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. Dfas mil Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Dfas mil Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Dfas mil 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. Dfas mil In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Dfas mil 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. Dfas mil Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Dfas mil 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. Dfas mil For more information, visit IRS. Dfas mil gov and enter “COBRA” in the search box. Dfas mil Prev Up Next Home More Online Publications
Contact My Local Office in Alaska
Face-to-face Tax Help
IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.
Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.
We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.
If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.
Caution: Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.
Multilingual assistance is available in every office. Hours of operation are subject to change.
Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.
||Days/Hours of Service
||949 E. 36th Ave.
Anchorage, AK 99508
Monday-Friday - 8:30 a.m.- 4:30 p.m.
**This office will be open until 6:00 p.m. on 4/14 & 4/15**
||101 12th Ave.
Fairbanks, AK 99701
Monday-Friday -8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
For information on where to file your tax return please see Where to File Addresses.
The Taxpayer Advocate Service: Call 907-271-6877 in the Anchorage area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.
IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.
For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:
|Internal Revenue Service
949 E 36th Ave MS A 180
Anchorage, AK 99508
For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:
Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.
Page Last Reviewed or Updated: 28-Mar-2014
The Dfas Mil
Dfas mil Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Dfas mil Tax questions. Dfas mil Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Dfas mil irs. Dfas mil gov/pub503. Dfas mil Reminders Taxpayer identification number needed for each qualifying person. Dfas mil You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Dfas mil See Taxpayer identification number under Qualifying Person Test, later. Dfas mil You may have to pay employment taxes. Dfas mil If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Dfas mil Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Dfas mil See Employment Taxes for Household Employers, later. Dfas mil Photographs of missing children. Dfas mil The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Dfas mil Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Dfas mil 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. Dfas mil Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Dfas mil It explains how to figure and claim the credit. Dfas mil You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Dfas mil The credit can be up to 35% of your expenses. Dfas mil To qualify, you must pay these expenses so you can work or look for work. Dfas mil This publication also discusses some of the employment tax rules for household employers. Dfas mil Dependent care benefits. Dfas mil If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Dfas mil You must complete Form 2441, Part III, before you can figure the amount of your credit. Dfas mil See Dependent Care Benefits under How To Figure the Credit, later. Dfas mil Comments and suggestions. Dfas mil We welcome your comments about this publication and your suggestions for future editions. Dfas mil You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Dfas mil NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Dfas mil Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Dfas mil You can send your comments from www. Dfas mil irs. Dfas mil gov/formspubs/. Dfas mil Click on “More Information” and then on “Comment on Tax Forms and Publications. Dfas mil ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Dfas mil Ordering forms and publications. Dfas mil Visit www. Dfas mil irs. Dfas mil gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Dfas mil Internal Revenue Service 1201 N. Dfas mil Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Dfas mil If you have a tax question, check the information available on IRS. Dfas mil gov or call 1-800-829-1040. Dfas mil We cannot answer tax questions sent to either of the above addresses. Dfas mil Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Dfas mil Prev Up Next Home More Online Publications