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Eztax Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Eztax Filing options when no return is required. Eztax What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Eztax Claim for refund process. Eztax How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Eztax The worker is your employee if you can control not only what work is done, but how it is done. Eztax If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Eztax It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Eztax Example. Eztax You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Eztax Betty follows your specific instructions about household and child care duties. Eztax You provide the household equipment and supplies that Betty needs to do her work. Eztax Betty is your household employee. Eztax Household work. Eztax   Household work is work done in or around your home. Eztax Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Eztax Workers who are not your employees. Eztax   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Eztax A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Eztax   A worker who performs child care services for you in his or her home generally is not your employee. Eztax   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Eztax Example. Eztax You made an agreement with John Peters to care for your lawn. Eztax John runs a lawn care business and offers his services to the general public. Eztax He provides his own tools and supplies, and he hires and pays any helpers he needs. Eztax Neither John nor his helpers are your household employees. Eztax More information. Eztax   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Eztax Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Eztax When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Eztax S. Eztax Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Eztax No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Eztax You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Eztax Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Eztax You should keep the completed Form I-9 in your own records. Eztax Do not submit it to the IRS, the USCIS, or any other government or other entity. Eztax The form must be kept available for review upon notice by an authorized U. Eztax S. Eztax Government official. Eztax Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Eztax Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Eztax uscis. Eztax gov. Eztax If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Eztax You also can visit the USCIS website at www. Eztax uscis. Eztax gov to get Form I-9. Eztax For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Eztax Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Eztax To find out, read Table 1. Eztax You do not need to withhold federal income tax from your household employee's wages. Eztax But if your employee asks you to withhold it, you can. Eztax See Do You Need To Withhold Federal Income Tax, later. Eztax If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Eztax If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Eztax The rest of this publication does not apply to you. Eztax State employment taxes. Eztax   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Eztax For a list of state unemployment tax agencies, visit the U. Eztax S. Eztax Department of Labor's website at www. Eztax workforcesecurity. Eztax doleta. Eztax gov/unemploy/agencies. Eztax asp. Eztax You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Eztax    Table 1. Eztax Do You Need To Pay Employment Taxes? IF you . Eztax . Eztax . Eztax THEN you need to . Eztax . Eztax . Eztax A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Eztax Withhold and pay social security and Medicare taxes. Eztax The taxes are 15. Eztax 3%1 of cash wages. Eztax Your employee's share is 7. Eztax 65%1. Eztax   (You can choose to pay it yourself and not withhold it. Eztax ) Your share is 7. Eztax 65%. Eztax   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Eztax B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Eztax Pay federal unemployment tax. Eztax The tax is 6% of cash wages. Eztax Wages over $7,000 a year per employee are not taxed. Eztax You also may owe state unemployment tax. Eztax   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Eztax 1In addition to withholding Medicare tax at 1. Eztax 45%, you must withhold a 0. Eztax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Eztax 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. Eztax Additional Medicare Tax is only imposed on the employee. Eztax There is no employer share of Additional Medicare Tax. Eztax 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. Eztax Note. Eztax If neither A nor B above applies, you do not need to pay any federal employment taxes. Eztax But you may still need to pay state employment taxes. Eztax Table 2. Eztax Household Employer's Checklist You may need to do the following things when you have a household employee. Eztax   When you hire a household employee: □ Find out if the person can legally work in the United States. Eztax  □ Find out if you need to pay state taxes. Eztax When you pay your household employee: □ Withhold social security and Medicare taxes. Eztax  □ Withhold federal income tax. Eztax  □ Decide how you will make tax payments. Eztax  □ Keep records. Eztax By February 2, 2015: □ Get an employer identification number (EIN). Eztax  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Eztax By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Eztax By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Eztax  If you do not have to file a return, file Schedule H by itself. Eztax Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Eztax The Medicare tax pays for hospital insurance. Eztax Both you and your household employee may owe social security and Medicare taxes. Eztax Your share is 7. Eztax 65% (6. Eztax 2% for social security tax and 1. Eztax 45% for Medicare tax) of the employee's social security and Medicare wages. Eztax Your employee's share is also 7. Eztax 65% (6. Eztax 2% for social security tax and 1. Eztax 45% for Medicare tax). Eztax In addition to withholding Medicare tax at 1. Eztax 45%, you must withhold a 0. Eztax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Eztax 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. Eztax Additional Medicare Tax is only imposed on the employee. Eztax There is no employer share of Additional Medicare Tax. Eztax 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. Eztax For more information on Additional Medicare Tax, visit IRS. Eztax gov and enter “Additional Medicare Tax” in the search box. Eztax Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Eztax You are responsible for payment of your employee's share of the taxes as well as your own. Eztax You can either withhold your employee's share from the employee's wages or pay it from your own funds. Eztax If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Eztax Pay the taxes as discussed under How Do You Make Tax Payments, later. Eztax Also, see What Forms Must You File, later. Eztax Social security and Medicare wages. Eztax   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Eztax   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Eztax However, any noncash wages you pay do not count as social security and Medicare wages. Eztax   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Eztax Cash wages. Eztax   Cash wages include wages you pay by check, money order, etc. Eztax Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Eztax However, cash you give your employee in place of these items is included in cash wages. Eztax State disability payments treated as wages. Eztax   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Eztax For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Eztax Wages not counted. Eztax   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Eztax Your spouse. Eztax Your child who is under the age of 21. Eztax Your parent. Eztax Exception: Count these wages if both the following conditions apply. Eztax Your parent cares for your child who is either of the following. Eztax Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Eztax Your marital status is one of the following. Eztax You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Eztax An employee who is under the age of 18 at any time during the year. Eztax Exception: Count these wages if providing household services is the employee's principal occupation. Eztax If the employee is a student, providing household services is not considered to be his or her principal occupation. Eztax Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Eztax Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Eztax If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Eztax A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Eztax If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Eztax If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Eztax See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Eztax Withholding the employee's share. Eztax   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Eztax However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Eztax   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Eztax If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Eztax   Withhold 7. Eztax 65% (6. Eztax 2% for social security tax and 1. Eztax 45% for Medicare tax) from each payment of social security and Medicare wages. Eztax Generally, you can use Table 3 to figure the proper amount to withhold. Eztax You will pay the amount withheld to the IRS with your share of the taxes. Eztax Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Eztax Table 3. Eztax Employee Social Security (6. Eztax 2%) and Medicare (1. Eztax 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Eztax ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Eztax For example, on a wage payment of $180, the employee social security tax is $11. Eztax 16 ($6. Eztax 20 tax on $100 plus $4. Eztax 96 on $80 wages). Eztax The employee Medicare tax is $2. Eztax 61 ($1. Eztax 45 tax on $100 plus $1. Eztax 16 on $80 wages). Eztax If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Eztax 00 . Eztax $ . Eztax 06 $ . Eztax 01 $ 51. Eztax 00 . Eztax $ 3. Eztax 16 $ . Eztax 74 2. Eztax 00 . Eztax . Eztax 12 . Eztax 03 52. Eztax 00 . Eztax 3. Eztax 22 . Eztax 75 3. Eztax 00 . Eztax . Eztax 19 . Eztax 04 53. Eztax 00 . Eztax 3. Eztax 29 . Eztax 77 4. Eztax 00 . Eztax . Eztax 25 . Eztax 06 54. Eztax 00 . Eztax 3. Eztax 35 . Eztax 78 5. Eztax 00 . Eztax . Eztax 31 . Eztax 07 55. Eztax 00 . Eztax 3. Eztax 41 . Eztax 80 6. Eztax 00 . Eztax . Eztax 37 . Eztax 09 56. Eztax 00 . Eztax 3. Eztax 47 . Eztax 81 7. Eztax 00 . Eztax . Eztax 43 . Eztax 10 57. Eztax 00 . Eztax 3. Eztax 53 . Eztax 83 8. Eztax 00 . Eztax . Eztax 50 . Eztax 12 58. Eztax 00 . Eztax 3. Eztax 60 . Eztax 84 9. Eztax 00 . Eztax . Eztax 56 . Eztax 13 59. Eztax 00 . Eztax 3. Eztax 66 . Eztax 86 10. Eztax 00 . Eztax . Eztax 62 . Eztax 15 60. Eztax 00 . Eztax 3. Eztax 72 . Eztax 87 11. Eztax 00 . Eztax . Eztax 68 . Eztax 16 61. Eztax 00 . Eztax 3. Eztax 78 . Eztax 88 12. Eztax 00 . Eztax . Eztax 74 . Eztax 17 62. Eztax 00 . Eztax 3. Eztax 84 . Eztax 90 13. Eztax 00 . Eztax . Eztax 81 . Eztax 19 63. Eztax 00 . Eztax 3. Eztax 91 . Eztax 91 14. Eztax 00 . Eztax . Eztax 87 . Eztax 20 64. Eztax 00 . Eztax 3. Eztax 97 . Eztax 93 15. Eztax 00 . Eztax . Eztax 93 . Eztax 22 65. Eztax 00 . Eztax 4. Eztax 03 . Eztax 94 16. Eztax 00 . Eztax . Eztax 99 . Eztax 23 66. Eztax 00 . Eztax 4. Eztax 09 . Eztax 96 17. Eztax 00 . Eztax 1. Eztax 05 . Eztax 25 67. Eztax 00 . Eztax 4. Eztax 15 . Eztax 97 18. Eztax 00 . Eztax 1. Eztax 12 . Eztax 26 68. Eztax 00 . Eztax 4. Eztax 22 . Eztax 99 19. Eztax 00 . Eztax 1. Eztax 18 . Eztax 28 69. Eztax 00 . Eztax 4. Eztax 28 1. Eztax 00 20. Eztax 00 . Eztax 1. Eztax 24 . Eztax 29 70. Eztax 00 . Eztax 4. Eztax 34 1. Eztax 02 21. Eztax 00 . Eztax 1. Eztax 30 . Eztax 30 71. Eztax 00 . Eztax 4. Eztax 40 1. Eztax 03 22. Eztax 00 . Eztax 1. Eztax 36 . Eztax 32 72. Eztax 00 . Eztax 4. Eztax 46 1. Eztax 04 23. Eztax 00 . Eztax 1. Eztax 43 . Eztax 33 73. Eztax 00 . Eztax 4. Eztax 53 1. Eztax 06 24. Eztax 00 . Eztax 1. Eztax 49 . Eztax 35 74. Eztax 00 . Eztax 4. Eztax 59 1. Eztax 07 25. Eztax 00 . Eztax 1. Eztax 55 . Eztax 36 75. Eztax 00 . Eztax 4. Eztax 65 1. Eztax 09 26. Eztax 00 . Eztax 1. Eztax 61 . Eztax 38 76. Eztax 00 . Eztax 4. Eztax 71 1. Eztax 10 27. Eztax 00 . Eztax 1. Eztax 67 . Eztax 39 77. Eztax 00 . Eztax 4. Eztax 77 1. Eztax 12 28. Eztax 00 . Eztax 1. Eztax 74 . Eztax 41 78. Eztax 00 . Eztax 4. Eztax 84 1. Eztax 13 29. Eztax 00 . Eztax 1. Eztax 80 . Eztax 42 79. Eztax 00 . Eztax 4. Eztax 90 1. Eztax 15 30. Eztax 00 . Eztax 1. Eztax 86 . Eztax 44 80. Eztax 00 . Eztax 4. Eztax 96 1. Eztax 16 31. Eztax 00 . Eztax 1. Eztax 92 . Eztax 45 81. Eztax 00 . Eztax 5. Eztax 02 1. Eztax 17 32. Eztax 00 . Eztax 1. Eztax 98 . Eztax 46 82. Eztax 00 . Eztax 5. Eztax 08 1. Eztax 19 33. Eztax 00 . Eztax 2. Eztax 05 . Eztax 48 83. Eztax 00 . Eztax 5. Eztax 15 1. Eztax 20 34. Eztax 00 . Eztax 2. Eztax 11 . Eztax 49 84. Eztax 00 . Eztax 5. Eztax 21 1. Eztax 22 35. Eztax 00 . Eztax 2. Eztax 17 . Eztax 51 85. Eztax 00 . Eztax 5. Eztax 27 1. Eztax 23 36. Eztax 00 . Eztax 2. Eztax 23 . Eztax 52 86. Eztax 00 . Eztax 5. Eztax 33 1. Eztax 25 37. Eztax 00 . Eztax 2. Eztax 29 . Eztax 54 87. Eztax 00 . Eztax 5. Eztax 39 1. Eztax 26 38. Eztax 00 . Eztax 2. Eztax 36 . Eztax 55 88. Eztax 00 . Eztax 5. Eztax 46 1. Eztax 28 39. Eztax 00 . Eztax 2. Eztax 42 . Eztax 57 89. Eztax 00 . Eztax 5. Eztax 52 1. Eztax 29 40. Eztax 00 . Eztax 2. Eztax 48 . Eztax 58 90. Eztax 00 . Eztax 5. Eztax 58 1. Eztax 31 41. Eztax 00 . Eztax 2. Eztax 54 . Eztax 59 91. Eztax 00 . Eztax 5. Eztax 64 1. Eztax 32 42. Eztax 00 . Eztax 2. Eztax 60 . Eztax 61 92. Eztax 00 . Eztax 5. Eztax 70 1. Eztax 33 43. Eztax 00 . Eztax 2. Eztax 67 . Eztax 62 93. Eztax 00 . Eztax 5. Eztax 77 1. Eztax 35 44. Eztax 00 . Eztax 2. Eztax 73 . Eztax 64 94. Eztax 00 . Eztax 5. Eztax 83 1. Eztax 36 45. Eztax 00 . Eztax 2. Eztax 79 . Eztax 65 95. Eztax 00 . Eztax 5. Eztax 89 1. Eztax 38 46. Eztax 00 . Eztax 2. Eztax 85 . Eztax 67 96. Eztax 00 . Eztax 5. Eztax 95 1. Eztax 39 47. Eztax 00 . Eztax 2. Eztax 91 . Eztax 68 97. Eztax 00 . Eztax 6. Eztax 01 1. Eztax 41 48. Eztax 00 . Eztax 2. Eztax 98 . Eztax 70 98. Eztax 00 . Eztax 6. Eztax 08 1. Eztax 42 49. Eztax 00 . Eztax 3. Eztax 04 . Eztax 71 99. Eztax 00 . Eztax 6. Eztax 14 1. Eztax 44 50. Eztax 00 . Eztax 3. Eztax 10 . Eztax 73 100. Eztax 00 . Eztax 6. Eztax 20 1. Eztax 45 1In addition to withholding Medicare tax at 1. Eztax 45%, you must withhold a 0. Eztax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Eztax 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. Eztax Additional Medicare Tax is only imposed on the employee. Eztax There is no employer share of Additional Medicare Tax. Eztax 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. Eztax   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Eztax If you withhold too much, you should repay the employee. Eztax    In addition to withholding Medicare tax at 1. Eztax 45%, you must withhold a 0. Eztax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Eztax 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. Eztax Additional Medicare Tax is only imposed on the employee. Eztax There is no employer share of Additional Medicare Tax. Eztax 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. Eztax For more information on Additional Medicare Tax, visit IRS. Eztax gov and enter “Additional Medicare Tax” in the search box. Eztax Example. Eztax On February 13, 2014, Mary Brown hired Jane R. Eztax Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Eztax Jane worked for the remainder of the year (a total of 46 weeks). Eztax Mary did not give Jane a Form W-4 to request federal or state tax withholding. Eztax The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Eztax See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Eztax Total cash wages paid to Jane $2,300. Eztax 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Eztax 60 ($2,300 x 6. Eztax 2% (. Eztax 062))         Medicare tax $33. Eztax 35       ($2,300 x 1. Eztax 45% (. Eztax 0145)) Mary's share of:     Social security tax $142. Eztax 60  ($2,300 x 6. Eztax 2% (. Eztax 062))           Medicare tax $33. Eztax 35  ($2,300 x 1. Eztax 45% (. Eztax 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Eztax 00   Box 4: Social security tax withheld 142. Eztax 60   Box 6: Medicare tax withheld 33. Eztax 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Eztax Not withholding the employee's share. Eztax   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Eztax The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Eztax However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Eztax Example. Eztax In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Eztax You expect to pay your employee $1,900 or more for the year. Eztax You decide to pay your employee's share of social security and Medicare taxes from your own funds. Eztax You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Eztax For social security and Medicare tax purposes, your employee's wages each payday are $100. Eztax For each wage payment, you will pay $15. Eztax 30 when you pay the taxes. Eztax This is $7. Eztax 65 ($6. Eztax 20 for social security tax + $1. Eztax 45 for Medicare tax) to cover your employee's share plus $7. Eztax 65 ($6. Eztax 20 for social security tax + $1. Eztax 45 for Medicare tax) for your share. Eztax For income tax purposes, your employee's wages each payday are $107. Eztax 65 ($100 + the $7. Eztax 65 you will pay to cover your employee's share of social security and Medicare taxes). Eztax Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Eztax Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Eztax Or, you may owe only the FUTA tax or only the state unemployment tax. Eztax To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Eztax For a list of state unemployment tax agencies, visit the U. Eztax S. Eztax Department of Labor's website at www. Eztax workforcesecurity. Eztax doleta. Eztax gov/unemploy/agencies. Eztax asp. Eztax You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Eztax The FUTA tax is 6. Eztax 0% of your employee's FUTA wages. Eztax However, you may be able to take a credit of up to 5. Eztax 4% against the FUTA tax, resulting in a net tax rate of 0. Eztax 6%. Eztax Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Eztax The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Eztax (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Eztax ) Note. Eztax   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Eztax The term “legal holiday” means any legal holiday in the District of Columbia. Eztax Pay the tax as discussed under How Do You Make Tax Payments, later. Eztax Also, see What Forms Must You File, later. Eztax Note. Eztax   The 5. Eztax 4% credit is reduced for wages paid in a credit reduction state. Eztax See the Instructions for Schedule H (Form 1040). Eztax Do not withhold the FUTA tax from your employee's wages. Eztax You must pay it from your own funds. Eztax FUTA wages. Eztax   Figure the FUTA tax on the FUTA wages you pay. Eztax If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Eztax (A calendar quarter is January through March, April through June, July through September, or October through December. Eztax ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Eztax For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Eztax Wages not counted. Eztax   Do not count wages you pay to any of the following individuals as FUTA wages. Eztax Your spouse. Eztax Your child who is under the age of 21. Eztax Your parent. Eztax Credit for 2013. Eztax   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Eztax Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Eztax Worksheet A. Eztax Worksheet for Credit for Late Contributions 1. Eztax Enter the amount from Schedule H, line 22   2. Eztax Enter the amount from Schedule H, line 19   3. Eztax Subtract line 2 from line 1. Eztax If zero or less, enter -0-   4. Eztax Enter total contributions paid to the state(s) after the Form 1040 due date   5. Eztax Enter the smaller of line 3 or line 4   6. Eztax Multiply line 5 by . Eztax 90 (90%)   7. Eztax Add lines 2 and 6   8. Eztax Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Eztax You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Eztax The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Eztax If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Eztax If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Eztax Pay the tax as discussed under How Do You Make Tax Payments, later. Eztax Also, see What Forms Must You File, later. Eztax Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Eztax Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Eztax Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Eztax Publication 15 (Circular E) contains detailed instructions. Eztax Wages. Eztax   Figure federal income tax withholding on both cash and noncash wages you pay. Eztax Measure wages you pay in any form other than cash by the fair market value of the noncash item. Eztax   Do not count as wages any of the following items. Eztax Meals provided to your employee at your home for your convenience. Eztax Lodging provided to your employee at your home for your convenience and as a condition of employment. Eztax Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Eztax A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Eztax See Publication 15-B for special requirements for this exclusion. Eztax Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Eztax   See Publication 15 (Circular E) for more information on cash and noncash wages. Eztax Paying tax without withholding. Eztax   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Eztax It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Eztax What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Eztax This credit reduces their tax or allows them to receive a payment from the IRS. Eztax You also may have to give your employee a notice about the EIC. Eztax Notice about the EIC. Eztax   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Eztax If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Eztax   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Eztax A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Eztax Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Eztax Your own written statement with the same wording as in Notice 797. Eztax If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Eztax If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Eztax If Form W-2 is not required, you must notify the employee by February 7, 2015. Eztax   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Eztax Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Eztax How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Eztax Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Eztax Add these household employment taxes to your income tax. Eztax Pay the amount due by April 15, 2015. Eztax For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Eztax You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Eztax You can pay the additional tax in any of the following ways. Eztax Ask your employer to withhold more federal income tax from your wages in 2014. Eztax Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Eztax Make estimated tax payments for 2014 to the IRS. Eztax Increase your payments if you already make estimated tax payments. Eztax You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Eztax (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Eztax ) However, you will not be subject to the penalty if both of the following situations apply to you. Eztax You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Eztax Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Eztax Asking for more federal income tax withholding. Eztax   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Eztax Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Eztax   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Eztax Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Eztax   See Publication 505 to make sure you will have the right amount withheld. Eztax It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Eztax Paying estimated tax. Eztax   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Eztax You can use its payment vouchers to make your payments by check or money order. Eztax You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Eztax For details, see the form instructions and visit IRS. Eztax gov. Eztax    You can pay all the employment taxes at once or you can pay them in installments. Eztax If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Eztax Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Eztax Payment option for business employers. Eztax   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Eztax You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Eztax For information on depositing employment taxes, see Publication 15 (Circular E). Eztax   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Eztax See Business employment tax returns, later. Eztax    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Eztax You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Eztax More information. Eztax   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Eztax What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Eztax Social security and Medicare wages. Eztax FUTA wages. Eztax Wages from which you withhold federal income tax. Eztax For information on ordering employment tax forms, see How To Get Tax Help, later. Eztax Employer identification number (EIN). Eztax   You must include your employer identification number (EIN) on the forms you file for your household employee. Eztax An EIN is a nine-digit number issued by the IRS. Eztax It is not the same as a social security number. Eztax    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Eztax If you already have an EIN, use that number. Eztax   If you do not have an EIN, you may apply for one online. Eztax Go to IRS. Eztax gov and click on the Apply for an EIN Online link under Tools. Eztax You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Eztax Form W-2. Eztax   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Eztax Social security and Medicare wages of $1,900 or more. Eztax Wages from which you withhold federal income tax. Eztax You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Eztax You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Eztax Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Eztax Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Eztax socialsecurity. Eztax gov/employer for guidelines on filing electronically. Eztax Employee who leaves during the year. Eztax   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Eztax You do not need to wait until 2015. Eztax If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Eztax Schedule H. Eztax   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Eztax Social security and Medicare wages of $1,900 or more. Eztax FUTA wages. Eztax Wages from which you withhold federal income tax. Eztax File Schedule H with your 2014 federal income tax return by April 15, 2015. Eztax If you get an extension to file your return, the extension also will apply to your Schedule H. Eztax Filing options when no return is required. Eztax   If you are not required to file a 2014 tax return, you have the following two options. Eztax You can file Schedule H by itself. Eztax See the Schedule H instructions for details. Eztax If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Eztax See Business employment tax returns, next. Eztax   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Eztax Business employment tax returns. Eztax   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Eztax (See Payment option for business employers, earlier. Eztax ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Eztax Include the FUTA tax for the employee on your Form 940. Eztax   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Eztax   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Eztax For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Eztax Both of these publications also provide information about filing Form 940. Eztax What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Eztax You must also keep records to support the information you enter on the forms you file. Eztax If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Eztax Wage and tax records. Eztax   On each payday, you should record the date and amounts of all the following items. Eztax Your employee's cash and noncash wages. Eztax Any employee social security tax you withhold or agree to pay for your employee. Eztax Any employee Medicare tax you withhold or agree to pay for your employee. Eztax Any federal income tax you withhold. Eztax Any state employment taxes you withhold. Eztax Employee's social security number. Eztax   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Eztax Social security and Medicare wages of $1,900 or more. Eztax Wages from which you withhold federal income tax. Eztax You must ask for your employee's social security number no later than the first day on which you pay the wages. Eztax You may wish to ask for it when you hire your employee. Eztax You should ask your employee to show you his or her social security card. Eztax The employee may show the card if it is available. Eztax You may, but are not required to, photocopy the card if the employee provides it. Eztax   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Eztax An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Eztax    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Eztax    You also can download Form SS-5 from the Social Security Administration website at  www. Eztax socialsecurity. Eztax gov/online/ss-5. Eztax pdf. Eztax How long to keep records. Eztax   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Eztax Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Eztax To qualify, you must pay these expenses so you can work or look for work. Eztax If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Eztax For information about the credit, see Publication 503, Child and Dependent Care Expenses. Eztax How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Eztax Schedule H attached to another form. Eztax    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Eztax S. Eztax Individual Income Tax Return, and attach a corrected Schedule H. Eztax If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Eztax If you discover an error on a Schedule H that you previously filed with Form 1041, U. Eztax S. Eztax Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Eztax You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Eztax Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Eztax In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Eztax Schedule H filed by itself. Eztax   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Eztax You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Eztax Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Eztax In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Eztax If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Eztax (See Overpayment of tax, later. Eztax ) When to file. Eztax   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Eztax If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Eztax If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Eztax Underpayment of tax. Eztax   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Eztax Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Eztax However, underreported FUTA taxes will be subject to interest. Eztax Overpayment of tax. Eztax    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Eztax However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Eztax Adjust the overpayment. Eztax   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Eztax If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Eztax If you adjust your return, you will not receive interest on your overpayment. Eztax If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Eztax You may not adjust your return to correct overpayments of FUTA tax. Eztax Claim for refund process. Eztax   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Eztax If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Eztax You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Eztax Required repayment or consent. Eztax   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Eztax You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Eztax You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Eztax Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Eztax Filing required Forms W-2 or Forms W-2c. Eztax   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Eztax Additional Medicare Tax. Eztax   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Eztax An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Eztax For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Eztax   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Eztax Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Eztax Additional information. Eztax   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Eztax Also, visit IRS. Eztax gov. Eztax How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Eztax Free help with your tax return. Eztax   You can get free help preparing your return nationwide from IRS-certified volunteers. Eztax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Eztax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Eztax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Eztax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Eztax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Eztax gov, download the IRS2Go app, or call 1-800-906-9887. Eztax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Eztax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Eztax aarp. Eztax org/money/taxaide or call 1-888-227-7669. Eztax For more information on these programs, go to IRS. Eztax gov and enter “VITA” in the search box. Eztax Internet. Eztax    IRS. Eztax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Eztax Download the free IRS2Go app from the iTunes app store or from Google Play. Eztax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Eztax Check the status of your 2013 refund with the Where's My Refund? application on IRS. Eztax gov or download the IRS2Go app and select the Refund Status option. Eztax The IRS issues more than 9 out of 10 refunds in less than 21 days. Eztax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Eztax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Eztax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Eztax Use the Interactive Tax Assistant (ITA) to research your tax questions. Eztax No need to wait on the phone or stand in line. Eztax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Eztax When you reach the response screen, you can print the entire interview and the final response for your records. Eztax New subject areas are added on a regular basis. Eztax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Eztax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Eztax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Eztax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Eztax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Eztax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Eztax You can also ask the IRS to mail a return or an account transcript to you. Eztax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Eztax gov or by calling 1-800-908-9946. Eztax Tax return and tax account transcripts are generally available for the current year and the past three years. Eztax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Eztax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Eztax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Eztax Check the status of your amended return using Where's My Amended Return? Go to IRS. Eztax gov and enter Where's My Amended Return? in the search box. Eztax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Eztax It can take up to 3 weeks from the date you mailed it to show up in our system. Eztax Make a payment using one of several safe and convenient electronic payment options available on IRS. Eztax gov. Eztax Select the Payment tab on the front page of IRS. Eztax gov for more information. Eztax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Eztax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Eztax gov. Eztax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Eztax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Eztax gov. Eztax Request an Electronic Filing PIN by going to IRS. Eztax gov and entering Electronic Filing PIN in the search box. Eztax Download forms, instructions and publications, including accessible versions for people with disabilities. Eztax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Eztax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Eztax An employee can answer questions about your tax account or help you set up a payment plan. Eztax Before you visit, check the Office Locator on IRS. Eztax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Eztax If you have a special need, such as a disability, you can request an appointment. Eztax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Eztax Apply for an Employer Identification Number (EIN). Eztax Go to IRS. Eztax gov and enter Apply for an EIN in the search box. Eztax Read the Internal Revenue Code, regulations, or other official guidance. Eztax Read Internal Revenue Bulletins. Eztax Sign up to receive local and national tax news and more by email. Eztax Just click on “subscriptions” above the search box on IRS. Eztax gov and choose from a variety of options. Eztax Phone. Eztax    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Eztax Download the free IRS2Go app from the iTunes app store or from Google Play. Eztax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Eztax gov, or download the IRS2Go app. Eztax Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Eztax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Eztax Most VITA and TCE sites offer free electronic filing. Eztax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Eztax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Eztax Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Eztax If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Eztax The IRS issues more than 9 out of 10 refunds in less than 21 days. Eztax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Eztax Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Eztax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Eztax Note, the above information is for our automated hotline. Eztax Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Eztax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Eztax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Eztax It can take up to 3 weeks from the date you mailed it to show up in our system. Eztax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Eztax You should receive your order within 10 business days. Eztax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Eztax If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Eztax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Eztax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Eztax These individuals can also contact the IRS through relay services such as the Federal Relay Service. Eztax Walk-in. Eztax   You can find a selection of forms, publications and services — in-person. Eztax Products. Eztax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Eztax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Eztax Services. Eztax You can walk in to your local TAC for face-to-face tax help. Eztax An employee can answer questions about your tax account or help you set up a payment plan. Eztax Before visiting, use the Office Locator tool on IRS. Eztax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Eztax Mail. Eztax   You can send your order for forms, instructions, and publications to the address below. Eztax You should receive a response within 10 business days after your request is received. Eztax Internal Revenue Service 1201 N. Eztax Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Eztax The Taxpayer Advocate Service (TAS) is your voice at the IRS. Eztax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Eztax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Eztax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Eztax You face (or your business is facing) an immediate threat of adverse action. Eztax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Eztax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Eztax Here's why we can help: TAS is an independent organization within the IRS. Eztax Our advocates know how to work with the IRS. Eztax Our services are free and tailored to meet your needs. Eztax We have offices in every state, the District of Columbia, and Puerto Rico. Eztax   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Eztax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Eztax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Eztax Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Eztax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Eztax Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Eztax Sample W-2 Form This image is too large to be displayed in the current screen. Eztax Please click the link to view the image. Eztax Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications