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Fed Tax Forms 2012

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Fed Tax Forms 2012

Fed tax forms 2012 Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/pub15. Fed tax forms 2012 What's New Social security and Medicare tax for 2014. Fed tax forms 2012  The social security tax rate is 6. Fed tax forms 2012 2% each for the employee and employer, unchanged from 2013. Fed tax forms 2012 The social security wage base limit is $117,000. Fed tax forms 2012 The Medicare tax rate is 1. Fed tax forms 2012 45% each for the employee and employer, unchanged from 2013. Fed tax forms 2012 There is no wage base limit for Medicare tax. Fed tax forms 2012 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. Fed tax forms 2012 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Fed tax forms 2012 2014 withholdng tables. Fed tax forms 2012  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Fed tax forms 2012 Withholding allowance. Fed tax forms 2012  The 2014 amount for one withholding allowance on an annual basis is $3,950. Fed tax forms 2012 Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Fed tax forms 2012  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Fed tax forms 2012 A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Fed tax forms 2012 For more information see Notice 2013-77, 2013-50 I. Fed tax forms 2012 R. Fed tax forms 2012 B. Fed tax forms 2012 632, available at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/irb/2013-50_IRB/ar10. Fed tax forms 2012 html. Fed tax forms 2012 Change of responsible party. Fed tax forms 2012  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. Fed tax forms 2012 Form 8822-B must be filed within 60 days of the change. Fed tax forms 2012 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. Fed tax forms 2012 For a definition of “responsible party,” see the Form 8822-B instructions. Fed tax forms 2012 Same-sex marriage. Fed tax forms 2012  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. Fed tax forms 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. Fed tax forms 2012 R. Fed tax forms 2012 B. Fed tax forms 2012 201, available at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/irb/2013-38_IRB/ar07. Fed tax forms 2012 html. Fed tax forms 2012 Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Fed tax forms 2012 Notice 2013-61, 2013-44 I. Fed tax forms 2012 R. Fed tax forms 2012 B. Fed tax forms 2012 432, is available at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/irb/2013-44_IRB/ar10. Fed tax forms 2012 html. Fed tax forms 2012 Reminders Additional Medicare Tax withholding. Fed tax forms 2012  In addition to withholding Medicare tax at 1. Fed tax forms 2012 45%, you must withhold a 0. Fed tax forms 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Fed tax forms 2012 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. Fed tax forms 2012 Additional Medicare Tax is only imposed on the employee. Fed tax forms 2012 There is no employer share of Additional Medicare Tax. Fed tax forms 2012 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. Fed tax forms 2012 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. Fed tax forms 2012 For more information on Additional Medicare Tax, visit IRS. Fed tax forms 2012 gov and enter “Additional Medicare Tax” in the search box. Fed tax forms 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Fed tax forms 2012  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Fed tax forms 2012 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. Fed tax forms 2012 For more information, visit IRS. Fed tax forms 2012 gov and enter “work opportunity tax credit” in the search box. Fed tax forms 2012 Outsourcing payroll duties. Fed tax forms 2012  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. Fed tax forms 2012 The employer remains responsible if the third party fails to perform any required action. Fed tax forms 2012 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. Fed tax forms 2012 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Fed tax forms 2012 COBRA premium assistance credit. Fed tax forms 2012  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. Fed tax forms 2012 See COBRA premium assistance credit under Introduction. Fed tax forms 2012 Federal tax deposits must be made by electronic funds transfer. Fed tax forms 2012  You must use electronic funds transfer to make all federal tax deposits. Fed tax forms 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Fed tax forms 2012 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. Fed tax forms 2012 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Fed tax forms 2012 EFTPS is a free service provided by the Department of Treasury. Fed tax forms 2012 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Fed tax forms 2012 For more information on making federal tax deposits, see How To Deposit in section 11. Fed tax forms 2012 To get more information about EFTPS or to enroll in EFTPS, visit www. Fed tax forms 2012 eftps. Fed tax forms 2012 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Fed tax forms 2012 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Fed tax forms 2012 You must receive written notice from the IRS to file Form 944. Fed tax forms 2012  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Fed tax forms 2012 S. Fed tax forms 2012 Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Fed tax forms 2012 You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Fed tax forms 2012 For more information on requesting to file Form 944, visit IRS. Fed tax forms 2012 gov and enter “file employment taxes annually” in the search box. Fed tax forms 2012 Employers can request to file Forms 941 instead of Form 944. Fed tax forms 2012  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Fed tax forms 2012 You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Fed tax forms 2012 For more information on requesting to file Form 944, visit IRS. Fed tax forms 2012 gov and enter “file employment taxes annually” in the search box. Fed tax forms 2012 Aggregate Form 941 filers. Fed tax forms 2012  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Fed tax forms 2012 Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Fed tax forms 2012 To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Fed tax forms 2012 Aggregate Form 940 filers. Fed tax forms 2012  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Fed tax forms 2012 Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Fed tax forms 2012 To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Fed tax forms 2012 Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Fed tax forms 2012 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Fed tax forms 2012 Spend less time and worry about taxes and more time running your business. Fed tax forms 2012 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Fed tax forms 2012 For e-file, visit www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/efile for additional information. Fed tax forms 2012 For EFTPS, visit www. Fed tax forms 2012 eftps. Fed tax forms 2012 gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Fed tax forms 2012 For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Fed tax forms 2012 socialsecurity. Fed tax forms 2012 gov/employer. Fed tax forms 2012 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Fed tax forms 2012 If a valid EIN is not provided, the return or payment will not be processed. Fed tax forms 2012 This may result in penalties and delays in processing your return or payment. Fed tax forms 2012 Electronic funds withdrawal (EFW). Fed tax forms 2012  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Fed tax forms 2012 However, do not use EFW to make federal tax deposits. Fed tax forms 2012 For more information on paying your taxes using EFW, visit the IRS website at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/e-pay. Fed tax forms 2012 A fee may be charged to file electronically. Fed tax forms 2012 Credit or debit card payments. Fed tax forms 2012  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/e-pay. Fed tax forms 2012 However, do not use credit or debit cards to make federal tax deposits. Fed tax forms 2012 Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Fed tax forms 2012 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Fed tax forms 2012 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. Fed tax forms 2012 Hiring New Employees Eligibility for employment. Fed tax forms 2012  You must verify that each new employee is legally eligible to work in the United States. Fed tax forms 2012 This includes completing the U. Fed tax forms 2012 S. Fed tax forms 2012 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Fed tax forms 2012 You can get the form from USCIS offices or by calling 1-800-870-3676. Fed tax forms 2012 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Fed tax forms 2012 uscis. Fed tax forms 2012 gov for more information. Fed tax forms 2012 New hire reporting. Fed tax forms 2012  You are required to report any new employee to a designated state new hire registry. Fed tax forms 2012 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. Fed tax forms 2012 Many states accept a copy of Form W-4 with employer information added. Fed tax forms 2012 Visit the Office of Child Support Enforcement website at www. Fed tax forms 2012 acf. Fed tax forms 2012 hhs. Fed tax forms 2012 gov/programs/cse/newhire for more information. Fed tax forms 2012 W-4 request. Fed tax forms 2012  Ask each new employee to complete the 2014 Form W-4. Fed tax forms 2012 See section 9. Fed tax forms 2012 Name and social security number. Fed tax forms 2012  Record each new employee's name and number from his or her social security card. Fed tax forms 2012 Any employee without a social security card should apply for one. Fed tax forms 2012 See section 4. Fed tax forms 2012 Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Fed tax forms 2012  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Fed tax forms 2012 Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Fed tax forms 2012 Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Fed tax forms 2012 See section 13 for more information. Fed tax forms 2012 Income tax withholding. Fed tax forms 2012  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Fed tax forms 2012 If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Fed tax forms 2012 Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Fed tax forms 2012 Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Fed tax forms 2012 See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Fed tax forms 2012 Publication 15-A includes information about withholding on pensions and annuities. Fed tax forms 2012 Zero wage return. Fed tax forms 2012  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Fed tax forms 2012 The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/efile. Fed tax forms 2012 Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Fed tax forms 2012 Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Fed tax forms 2012 Each item in this list has a page reference to a more detailed discussion in this publication. Fed tax forms 2012   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Fed tax forms 2012 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. Fed tax forms 2012 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Fed tax forms 2012 Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Fed tax forms 2012 See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Fed tax forms 2012 If you file 250 or more Forms 1099, you must file them electronically. Fed tax forms 2012 If you file 250 or more Forms W-2, you must file them electronically. Fed tax forms 2012 SSA will not accept Forms W-2 and W-3 filed on magnetic media. Fed tax forms 2012 Information reporting customer service site. Fed tax forms 2012  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. Fed tax forms 2012 If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Fed tax forms 2012 The center can also be reached by email at mccirp@irs. Fed tax forms 2012 gov. Fed tax forms 2012 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Fed tax forms 2012 Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Fed tax forms 2012 Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Fed tax forms 2012 Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Fed tax forms 2012 Military retirement. Fed tax forms 2012 Gambling winnings. Fed tax forms 2012 Indian gaming profits. Fed tax forms 2012 Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Fed tax forms 2012 Payments subject to backup withholding. Fed tax forms 2012 For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Fed tax forms 2012 All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Fed tax forms 2012 Distributions from nonqualified pension plans and deferred compensation plans. Fed tax forms 2012  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Fed tax forms 2012 However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Fed tax forms 2012 ; income tax withheld must be reported on Form 945. Fed tax forms 2012 Backup withholding. Fed tax forms 2012  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Fed tax forms 2012 This withholding is referred to as “backup withholding. Fed tax forms 2012 ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Fed tax forms 2012 In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Fed tax forms 2012 Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Fed tax forms 2012 You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Fed tax forms 2012 You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Fed tax forms 2012 The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Fed tax forms 2012 For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Fed tax forms 2012 Recordkeeping Keep all records of employment taxes for at least 4 years. Fed tax forms 2012 These should be available for IRS review. Fed tax forms 2012 Your records should include the following information. Fed tax forms 2012 Your EIN. Fed tax forms 2012 Amounts and dates of all wage, annuity, and pension payments. Fed tax forms 2012 Amounts of tips reported to you by your employees. Fed tax forms 2012 Records of allocated tips. Fed tax forms 2012 The fair market value of in-kind wages paid. Fed tax forms 2012 Names, addresses, social security numbers, and occupations of employees and recipients. Fed tax forms 2012 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Fed tax forms 2012 Dates of employment for each employee. Fed tax forms 2012 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Fed tax forms 2012 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Fed tax forms 2012 Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Fed tax forms 2012 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Fed tax forms 2012 Copies of returns filed and confirmation numbers. Fed tax forms 2012 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Fed tax forms 2012 Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Fed tax forms 2012 Do not mail Form 8822-B with your employment tax return. Fed tax forms 2012 Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Fed tax forms 2012 The list includes only the following: DHL Express (DHL): DHL Same Day Service. Fed tax forms 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Fed tax forms 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Fed tax forms 2012 M. Fed tax forms 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. Fed tax forms 2012 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Fed tax forms 2012 gov and enter “private delivery service” in the search box. Fed tax forms 2012 Your private delivery service can tell you how to get written proof of the mailing date. Fed tax forms 2012   Private delivery services cannot deliver items to P. Fed tax forms 2012 O. Fed tax forms 2012 boxes. Fed tax forms 2012 You must use the U. Fed tax forms 2012 S. Fed tax forms 2012 Postal Service to mail any item to an IRS P. Fed tax forms 2012 O. Fed tax forms 2012 box address. Fed tax forms 2012 Telephone Help Tax questions. Fed tax forms 2012   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Fed tax forms 2012 Help for people with disabilities. Fed tax forms 2012  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Fed tax forms 2012 You may also use this number for assistance with unresolved tax problems. Fed tax forms 2012 Recorded tax information (TeleTax). Fed tax forms 2012  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Fed tax forms 2012 You can listen to up to three topics on each call you make. Fed tax forms 2012 Touch-Tone service is available 24 hours a day, 7 days a week. Fed tax forms 2012 TeleTax topics are also available on the IRS website at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/taxtopics. Fed tax forms 2012 Most tax topics listed below are also available in Spanish. Fed tax forms 2012 For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Fed tax forms 2012 A list of employment tax topics is provided next. Fed tax forms 2012 Select, by number, the topic you want to hear and call 1-800-829-4477. Fed tax forms 2012 For the directory of all topics, select Topic 123. Fed tax forms 2012 Teletax Topics Topic No. Fed tax forms 2012 Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Fed tax forms 2012 Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Fed tax forms 2012  Visit the IRS website at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/businesses and click on the Employment Taxes link under Businesses Topics. Fed tax forms 2012 Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/businesses. Fed tax forms 2012 To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Fed tax forms 2012 You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Fed tax forms 2012 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. Fed tax forms 2012 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Fed tax forms 2012 socialsecurity. Fed tax forms 2012 gov/employer to register for Business Services Online. Fed tax forms 2012 You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Fed tax forms 2012 In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Fed tax forms 2012 Form W-3 will be created for you based on your Forms W-2. Fed tax forms 2012 Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Fed tax forms 2012 There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Fed tax forms 2012 See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Fed tax forms 2012 Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Fed tax forms 2012 The penalty is $25 or 2% of the payment, whichever is more. Fed tax forms 2012 However, the penalty on dishonored payments of $24. Fed tax forms 2012 99 or less is an amount equal to the payment. Fed tax forms 2012 For example, a dishonored payment of $18 is charged a penalty of $18. Fed tax forms 2012 Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Fed tax forms 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Fed tax forms 2012 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. Fed tax forms 2012 Calendar The following is a list of important dates. Fed tax forms 2012 Also see Publication 509, Tax Calendars. Fed tax forms 2012   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Fed tax forms 2012 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. Fed tax forms 2012 However, a statewide legal holiday does not delay the due date of federal tax deposits. Fed tax forms 2012 See Deposits on Business Days Only in section 11. Fed tax forms 2012 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. Fed tax forms 2012 S. Fed tax forms 2012 Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Fed tax forms 2012 See Private Delivery Services under Reminders for more information. Fed tax forms 2012 Introduction This publication explains your tax responsibilities as an employer. Fed tax forms 2012 It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Fed tax forms 2012 It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Fed tax forms 2012 This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Fed tax forms 2012 References to “income tax” in this guide apply only to “federal” income tax. Fed tax forms 2012 Contact your state or local tax department to determine if their rules are different. Fed tax forms 2012 Additional employment tax information is available in Publication 15-A. Fed tax forms 2012 Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Fed tax forms 2012 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. Fed tax forms 2012 Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Fed tax forms 2012 Income tax. Fed tax forms 2012 Social security tax. Fed tax forms 2012 Medicare tax. Fed tax forms 2012 FUTA tax. Fed tax forms 2012 There are exceptions to these requirements. Fed tax forms 2012 See section 15 for guidance. Fed tax forms 2012 Railroad retirement taxes are explained in the Instructions for Form CT-1. Fed tax forms 2012 Comments and suggestions. Fed tax forms 2012   We welcome your comments about this publication and your suggestions for future editions. Fed tax forms 2012   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Fed tax forms 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Fed tax forms 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Fed tax forms 2012   You can also send us comments from www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/formspubs. Fed tax forms 2012 Click on More Information and then click on Comment on Tax Forms and Publications. Fed tax forms 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Fed tax forms 2012 Federal Government employers. Fed tax forms 2012   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Fed tax forms 2012 State and local government employers. Fed tax forms 2012   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Fed tax forms 2012 Most elected and appointed public officials of state or local governments are employees under common law rules. Fed tax forms 2012 See chapter 3 of Publication 963, Federal-State Reference Guide. Fed tax forms 2012 In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Fed tax forms 2012 See section 15 for more information on the exceptions. Fed tax forms 2012   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/pub/irs-irbs/irb00-06. Fed tax forms 2012 pdf. Fed tax forms 2012   You can get information on reporting and social security coverage from your local IRS office. Fed tax forms 2012 If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Fed tax forms 2012 To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Fed tax forms 2012 ncsssa. Fed tax forms 2012 org. Fed tax forms 2012 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Fed tax forms 2012   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Fed tax forms 2012 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. Fed tax forms 2012 See Regulations sections 1. Fed tax forms 2012 1361-4(a)(7) and 301. Fed tax forms 2012 7701-2(c)(2)(iv). Fed tax forms 2012 COBRA premium assistance credit. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Fed tax forms 2012 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Fed tax forms 2012 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Fed tax forms 2012 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Fed tax forms 2012   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. Fed tax forms 2012 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. Fed tax forms 2012   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. Fed tax forms 2012 The assistance for the coverage can last up to 15 months. Fed tax forms 2012   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. Fed tax forms 2012 For more information see Notice 2009-27, 2009-16 I. Fed tax forms 2012 R. Fed tax forms 2012 B. Fed tax forms 2012 838, available at www. Fed tax forms 2012 irs. Fed tax forms 2012 gov/irb/2009-16_irb/ar09. Fed tax forms 2012 html. Fed tax forms 2012   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. Fed tax forms 2012   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Fed tax forms 2012 The reimbursement is made through a credit against the employer's employment tax liabilities. Fed tax forms 2012 For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Fed tax forms 2012 The credit is treated as a deposit made on the first day of the return period (quarter or year). Fed tax forms 2012 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Fed tax forms 2012 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. Fed tax forms 2012   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Fed tax forms 2012 Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Fed tax forms 2012 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. Fed tax forms 2012 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Fed tax forms 2012 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. Fed tax forms 2012 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Fed tax forms 2012 A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Fed tax forms 2012   For more information, visit IRS. Fed tax forms 2012 gov and enter “COBRA” in the search box. Fed tax forms 2012 Prev  Up  Next   Home   More Online Publications
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Diez Consejos Importantes del IRS para Temporada Tributaria

Consejo Tributario del IRS 2014-40SP 25 de marzo de 2014

La temporada de impuestos está a punto de terminar.  Pero usted puede hacer la temporada de impuestos más fácil si no espera hasta el último minuto. Aquí hay 10 consejos importantes de la temporada de impuestos:

  1. Reúna sus archivos.  Acumule todos los registros de impuestos que necesita para presentar su declaración de impuestos. Esto incluye recibos, cheques cancelados y los registros que corrobore los ingresos, deducciones o créditos tributarios que usted reclama en su declaración de impuestos. Guárdelos en un lugar seguro.

  2. Reporte todo sus ingresos. Usted tendrá que reportar sus ingresos (en inglés) de todas los Formularios W-2, salarios y declaración de impuestos, y Formularios 1099 como comprobante de ingresos cuando presente su declaración de impuestos.

  3. Obtenga respuestas. Use la herramienta interactiva Interactive Tax Assistant Tool (en inglés) en la página web del IRS para obtener respuestas a muchas de sus preguntas acerca de los créditos tributarios, deducciones y muchos temas más.

  4. Utilice Free File. Usted puede preparar y presentar electrónicamente su declaración de impuestos gratis con Free File del IRS, disponible exclusivamente en IRS.gov. Si su ingreso fue de $58,000 o menos, usted tiene derecho a usar el software de impuestos gratis. Si su ingreso es mayor, o si se siente cómodo haciendo su propia declaración, puede usar los formularios rellenables de Free File, la versión electrónica de los formularios en papel del IRS. Visite IRS.gov/freefile para ver sus opciones.

  5. Experimente e-file del IRS. La presentación electrónica es la mejor manera de presentar una declaración de impuestos. Es preciso, seguro y fácil. El año pasado, más de 122 millones de contribuyentes usaron e-file del IRS. Si usted debe impuestos, tiene la opción de presentar temprano y pagar antes del 15 de abril.

  6. Considere sus opciones de presentar. Usted tiene varias opciones para presentar su declaración de impuestos. Puede prepararlo usted mismo o ir a un preparador de impuestos. Puede ser elegible para la ayuda gratuita de cara a cara en un Programa de Ayuda Voluntaria a los Contribuyentes (VITA, por sus siglas en inglés) o de Asesoramiento Tributario para las Personas Mayores de Edad Avanzada, (TCE, por sus siglas en inglés). Considere sus opciones y elija el que más le convenga.

  7. Use el depósito directo. Combinando e-file con depósito directo (en inglés) es la forma más rápida y segura de obtener su reembolso de impuestos.

  8. Visite el sitio web del IRS 24/7. IRS.gov es un gran lugar para conseguir todo lo que necesita para presentar su declaración de impuestos. Visite la Central 1040 (en inglés) para las herramientas en línea, consejos de presentación, respuestas a las preguntas más frecuentes y los formularios y publicaciones del IRS. Obténgalos todos en cualquier momento, de día o de noche.

  9. Dele un vistazo al número 17. La Publicación 17SP, Sus Impuestos Federales por Ingresos, es un recurso completo en materia tributaria. Contiene información útil como por ejemplo,  si necesita presentar una declaración de impuestos y cómo elegir su estado civil al declarar.

  10. Revise su declaración. Los errores retrasan el recibir su reembolso de impuestos. Asegúrese de revisar todos los números de Seguro Social y los cálculos matemáticos en su declaración, ya que estos son los errores más comunes. Si surge un problema, recuerde que el IRS está aquí para ayudar. Comience con IRS.gov.

 

Recursos adicionales del IRS:

Vídeos de YouTube del IRS:

Podcasts del IRS:

 

Page Last Reviewed or Updated: 27-Mar-2014

The Fed Tax Forms 2012

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