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E file tax returns Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. E file tax returns irs. E file tax returns gov/pub51. E file tax returns What's New Social security and Medicare tax for 2014. E file tax returns  The social security tax rate is 6. E file tax returns 2% each for the employee and employer, unchanged from 2013. E file tax returns The social security wage base limit is $117,000. E file tax returns The Medicare tax rate is 1. E file tax returns 45% each for the employee and employer, unchanged from 2013. E file tax returns There is no wage base limit for Medicare tax. E file tax returns 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. E file tax returns Withholding allowance. E file tax returns  The 2014 amount for one withholding allowance on an annual basis is $3,950. E file tax returns Change of responsible party. E file tax returns  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. E file tax returns Form 8822-B must be filed within 60 days of the change. E file tax returns 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. E file tax returns For a definition of "responsible party", see the Form 8822-B instructions. E file tax returns Same-sex marriage. E file tax returns  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. E file tax returns For more information, see Revenue Ruling 2013-17, 2013-38 I. E file tax returns R. E file tax returns B. E file tax returns 201, available at www. E file tax returns irs. E file tax returns gov/irb/2013-38_IRB/ar07. E file tax returns html. E file tax returns Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. E file tax returns Notice 2013-61, 2013-44 I. E file tax returns R. E file tax returns B. E file tax returns 432, is available at www. E file tax returns irs. E file tax returns gov/irb/2013-44_IRB/ar10. E file tax returns html. E file tax returns Reminders Additional Medicare Tax withholding. E file tax returns  In addition to withholding Medicare tax at 1. E file tax returns 45%, you must withhold a 0. E file tax returns 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. E file tax returns 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. E file tax returns Additional Medicare Tax is only imposed on the employee. E file tax returns There is no employer share of Additional Medicare Tax. E file tax returns 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. E file tax returns For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. E file tax returns For more information on Additional Medicare Tax, visit IRS. E file tax returns gov and enter “Additional Medicare Tax” in the search box. E file tax returns Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. E file tax returns  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. E file tax returns 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. E file tax returns For more information, visit IRS. E file tax returns gov and enter “work opportunity tax credit” in the search box. E file tax returns Outsourcing payroll duties. E file tax returns  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. E file tax returns The employer remains responsible if the third party fails to perform any required action. E file tax returns 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. E file tax returns gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. E file tax returns COBRA premium assistance credit. E file tax returns  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. E file tax returns For more information, see COBRA premium assistance credit under Introduction. E file tax returns Compensation paid to H-2A foreign agricultural workers. E file tax returns  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. E file tax returns Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. E file tax returns On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. E file tax returns An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. E file tax returns In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. E file tax returns Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. E file tax returns These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. E file tax returns For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. E file tax returns Additional employment tax information. E file tax returns  Visit the IRS website at www. E file tax returns irs. E file tax returns gov/businesses and click on Employment Taxes under Businesses Topics. E file tax returns For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. E file tax returns m. E file tax returns –7:00 p. E file tax returns m. E file tax returns local time (Alaska and Hawaii follow Pacific time). E file tax returns Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. E file tax returns Disregarded entities and qualified subchapter S subsidiaries (QSubs). E file tax returns  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. E file tax returns 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. E file tax returns See Regulations sections 1. E file tax returns 1361-4(a)(7) and 301. E file tax returns 7701-2(c)(2)(iv). E file tax returns Differential wage payments. E file tax returns  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. E file tax returns For more information, see Publication 15 (Circular E). E file tax returns Federal tax deposits must be made by electronic funds transfer. E file tax returns  You must use electronic funds transfer to make all federal tax deposits. E file tax returns Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). E file tax returns 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. E file tax returns Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. E file tax returns EFTPS is a free service provided by the Department of Treasury. E file tax returns Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. E file tax returns For more information on making federal tax deposits, see How To Deposit in section 7. E file tax returns To get more information about EFTPS or to enroll in EFTPS, visit www. E file tax returns eftps. E file tax returns gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). E file tax returns Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. E file tax returns Electronic filing and payment. E file tax returns  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. E file tax returns Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. E file tax returns Spend less time and worry on taxes and more time running your business. E file tax returns Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. E file tax returns For e-file, visit the IRS website at www. E file tax returns irs. E file tax returns gov/efile for additional information. E file tax returns For EFTPS, visit www. E file tax returns eftps. E file tax returns gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. E file tax returns For electronic filing of Form W-2, visit www. E file tax returns socialsecurity. E file tax returns gov/employer. E file tax returns If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. E file tax returns If a valid EIN is not provided, the return or payment will not be processed. E file tax returns This may result in penalties and delays in processing your return or payment. E file tax returns Electronic funds withdrawal (EFW). E file tax returns  If you file Form 943 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. E file tax returns However, do not use EFW to make federal tax deposits. E file tax returns For more information on paying your taxes using EFW, visit the IRS website at www. E file tax returns irs. E file tax returns gov/e-pay. E file tax returns A fee may be charged to file electronically. E file tax returns Credit or debit card payments. E file tax returns   Employers can pay the balance due shown on Form 943 by credit or debit card. E file tax returns Do not use a credit or debit card to make federal tax deposits. E file tax returns For more information on paying your taxes with a credit or debit card, visit the IRS website at www. E file tax returns irs. E file tax returns gov/e-pay. E file tax returns When you hire a new employee. E file tax returns  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. E file tax returns Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. E file tax returns If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. E file tax returns If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. E file tax returns See section 1 for more information. E file tax returns Eligibility for employment. E file tax returns  You must verify that each new employee is legally eligible to work in the United States. E file tax returns This includes completing the U. E file tax returns S. E file tax returns Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. E file tax returns You can get the form from USCIS offices or by calling 1-800-870-3676. E file tax returns Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. E file tax returns uscis. E file tax returns gov for more information. E file tax returns New hire reporting. E file tax returns   You are required to report any new employee to a designated state new-hire registry. E file tax returns 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. E file tax returns Many states accept a copy of Form W-4 with employer information added. E file tax returns Visit the Office of Child Support Enforcement's website at www. E file tax returns acf. E file tax returns hhs. E file tax returns gov/programs/cse/newhire for more information. E file tax returns Dishonored payments. E file tax returns  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. E file tax returns The penalty is $25 or 2% of the payment, whichever is more. E file tax returns However, the penalty on dishonored payments of $24. E file tax returns 99 or less is an amount equal to the payment. E file tax returns For example, a dishonored payment of $18 is charged a penalty of $18. E file tax returns Forms in Spanish. E file tax returns  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. E file tax returns For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). E file tax returns 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. E file tax returns References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). E file tax returns Information returns. E file tax returns  You may be required to file information returns to report certain types of payments made during the year. E file tax returns 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. E file tax returns 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 that you file (for example, Instructions for Form 1099-MISC). E file tax returns Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. E file tax returns See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. E file tax returns If you file 250 or more Forms W-2, you must file them electronically. E file tax returns SSA will not accept Forms W-2 and W-3 filed on any magnetic media. E file tax returns Information reporting customer service site. E file tax returns  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. E file tax returns If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). E file tax returns The call site can also be reached by email at mccirp@irs. E file tax returns gov. E file tax returns Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. E file tax returns Web-based application for an employer identification number (EIN). E file tax returns  You can apply for an employer identification number (EIN) online by visiting IRS. E file tax returns gov and clicking on the Apply for an EIN Online link under Tools. E file tax returns When a crew leader furnishes workers to you. E file tax returns  Record the crew leader's name, address, and EIN. E file tax returns See sections 2 and 10. E file tax returns Change of address. E file tax returns  Use Form 8822-B to notify the IRS of an address change. E file tax returns Do not mail form 8822-B with your employment tax return. E file tax returns Ordering forms and publications. E file tax returns  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. E file tax returns irs. E file tax returns gov/businesses. E file tax returns Click on the Online Ordering for Information Returns and Employer Returns. E file tax returns You can also visit www. E file tax returns irs. E file tax returns gov/formspubs to download other forms and publications. E file tax returns 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. E file tax returns Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. E file tax returns socialsecurity. E file tax returns gov/employer, to register for Business Services Online. E file tax returns You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. E file tax returns Form W-3 will be created for you based on your Forms W-2. E file tax returns Tax Questions. E file tax returns   If you have a tax question, check the information available on IRS. E file tax returns gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. E file tax returns m. E file tax returns –7:00 p. E file tax returns m. E file tax returns local time (Alaska and Hawaii follow Pacific time). E file tax returns We cannot answer tax questions sent to the address provided later for comments and suggestions. E file tax returns Recordkeeping. E file tax returns  Keep all records of employment taxes for at least 4 years. E file tax returns These should be available for IRS review. E file tax returns Your records should include the following information. E file tax returns Your employer identification number (EIN). E file tax returns Amounts and dates of all wage, annuity, and pension payments. E file tax returns Names, addresses, social security numbers, and occupations of employees and recipients. E file tax returns Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. E file tax returns Dates of employment for each employee. E file tax returns 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 payers made to them. E file tax returns Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). E file tax returns Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. E file tax returns Copies of returns filed and confirmation numbers. E file tax returns Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. E file tax returns If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. E file tax returns If the crew leader has no permanent mailing address, record his or her present address. E file tax returns Private delivery services. E file tax returns  You can use certain private delivery services designated by the IRS to send tax returns and payments. E file tax returns The list includes only the following. E file tax returns DHL Express (DHL): DHL Same Day Service. E file tax returns Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. E file tax returns United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. E file tax returns M. E file tax returns , UPS Worldwide Express Plus, and UPS Worldwide Express. E file tax returns For the IRS mailing address to use if you are using a private delivery service, go to IRS. E file tax returns gov and enter "private delivery service" in the search box. E file tax returns Your private delivery service can tell you how to get written proof of the mailing date. E file tax returns Private delivery services cannot deliver items to P. E file tax returns O. E file tax returns boxes. E file tax returns You must use the U. E file tax returns S. E file tax returns Postal Service to mail any item to an IRS P. E file tax returns O. E file tax returns box address. E file tax returns Photographs of missing children. E file tax returns  The IRS is a proud partner with the National Center for Missing and Exploited Children. E file tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file tax returns 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. E file tax returns Calendar The following are important dates and responsibilities. E file tax returns See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. E file tax returns Also see Publication 509, Tax Calendars. E file tax returns   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. E file tax returns 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. E file tax returns However, a statewide legal holiday does not delay the due date of federal tax deposits. E file tax returns See Deposits on Business Days Only in section 7. E file tax returns 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. E file tax returns S. E file tax returns Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. E file tax returns See Private delivery services under Reminders. E file tax returns By January 31 . E file tax returns   File Form 943. E file tax returns See section 8 for more information on Form 943. E file tax returns If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. E file tax returns Furnish each employee with a completed Form W-2. E file tax returns Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). E file tax returns File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. E file tax returns See section 10 for more information on FUTA. E file tax returns If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. E file tax returns File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. E file tax returns If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. E file tax returns By February 15. E file tax returns  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. E file tax returns On February 16. E file tax returns  Any Form W-4 claiming exemption from withholding for the previous year has now expired. E file tax returns Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. E file tax returns If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. E file tax returns See section 5 for more information. E file tax returns If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. E file tax returns By February 28. E file tax returns   File paper Forms 1099 and 1096. E file tax returns File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. E file tax returns S. E file tax returns Information Returns, with the IRS. E file tax returns For electronically filed returns, see By March 31 below. E file tax returns File paper Forms W-2 and W-3. E file tax returns File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. E file tax returns For electronically filed returns, see By March 31 next. E file tax returns By March 31. E file tax returns   File electronic Forms W-2 and 1099. E file tax returns File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. E file tax returns For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. E file tax returns socialsecurity. E file tax returns gov/employer. E file tax returns For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. E file tax returns By April 30, July 31, October 31, and January 31. E file tax returns   Deposit FUTA taxes. E file tax returns Deposit FUTA tax if the undeposited amount is over $500. E file tax returns Before December 1. E file tax returns  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. E file tax returns Introduction This publication is for employers of agricultural workers (farmworkers). E file tax returns It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). E file tax returns Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. E file tax returns If you have nonfarm employees, see Publication 15 (Circular E). E file tax returns If you have employees in the U. E file tax returns S. E file tax returns Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). E file tax returns Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. E file tax returns 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. E file tax returns Comments and suggestions. E file tax returns   We welcome your comments about this publication and your suggestions for future editions. E file tax returns   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. E file tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E file tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file tax returns   You can also send us comments from www. E file tax returns irs. E file tax returns gov/formspubs. E file tax returns Click on More Information and then click on Comment on Tax Forms and Publications. E file tax returns   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. E file tax returns COBRA premium assistance credit. E file tax returns   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. E file tax returns 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. E file tax returns Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). E file tax returns Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. E file tax returns Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. E file tax returns For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. E file tax returns   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. E file tax returns 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. E file tax returns   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. E file tax returns The assistance for the coverage can last up to 15 months. E file tax returns   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. E file tax returns For more information, see Notice 2009-27, 2009-16 I. E file tax returns R. E file tax returns B. E file tax returns 838, available at www. E file tax returns irs. E file tax returns gov/irb/2009-16_irb/ar09. E file tax returns html. E file tax returns   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. E file tax returns   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. E file tax returns The reimbursement is made through a credit against the employer's employment tax liabilities. E file tax returns For information on how to claim the credit, see the Instructions for Form 943. E file tax returns The credit is treated as a deposit made on the first day of the return period. E file tax returns In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. E file tax returns 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. E file tax returns   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. E file tax returns Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. E file tax returns 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. E file tax returns In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. E file tax returns 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. E file tax returns Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. E file tax returns A record of the social security numbers (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. E file tax returns   For more information, visit IRS. E file tax returns gov and enter “COBRA” in the search box. E file tax returns Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications